Francis, Bill B.; García, Raffi E.; Harithsa, Jyothsna G. - In: China Accounting and Finance Review 27 (2025) 1, pp. 1-39
Purpose - This paper aims to examine how bank stress tests affect bank tax planning. Design/methodology/approach - The … Dodd-Frank Act and the instituted bank stress tests on bank tax planning. We use different measures of tax planning …-effects and lagged bank characteristics to control for potential endogeneity. Findings - This study finds that stress tests have …