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Family firms,tax avoidance,and socioemotional wealth: evidence from tax reform in Taiwan
Authors:Kuo  Chii-Shyan
Affiliation:1.Department of Business Administration, School of Management, National Taiwan University of Science and Technology, 43, Keelung Rd., Sec. 4., Taipei, 10607, Taiwan, ROC
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Abstract:Review of Quantitative Finance and Accounting - In 2018, Taiwan implemented a tax reform package that abolished the imputation regime, providing managers stronger incentive to engage in tax...
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