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Making Paper Pay: Commercial Paper Trading Facilitation and Corporate Tax Avoidance
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DOI：10.1016/j.econmod.2026.107722.png)
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Abstract
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• Commercial paper trading facilitation significantly reduces corporate tax avoidance. • Improved paper liquidity alleviates cash constraints and tax planning incentives. • Effects are stronger for firms with high external financing needs or tax scrutiny. • Financial market reforms can substitute for costly tax audits in emerging economies. • Modernizing financial markets promotes national tax compliance and fiscal health.
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