Dongbei University of Finance and Economics
tax avoidance, split share structure reform, agency conflict, controlling shareholder
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individual investor, dividend tax, payout policy, agency cost
state ownership, minority shareholders, dividend, expropriation, business group
deleveraging, marginal corporate tax rate, capital structure, investment, state ownership
File name: ACFI.pdf
Regional favoritism, Tax avoidance, Political geography, Distributive politics
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