Francis, Bill B.; García, Raffi E.; Harithsa, Jyothsna G. - In: China Accounting and Finance Review 27 (2025) 1, pp. 1-39
Dodd-Frank Act and the instituted bank stress tests on bank tax planning. We use different measures of tax planning … increase in tax avoidance under the Dodd-Frank Act tend to increase their risk, investing in high-risk-weight assets and …