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Keywords: EC state aid
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (4): 51–79.
Published: 01 July 2021
... 2021 peer effects spillover effects EC state aid tax avoidance Investors should positively value tax avoidance to the extent that they expect it increases the net present value of future cash flows, with potential direct and indirect costs incorporated into the valuation. Accordingly...
