Plausibly Exogenous [1665] - Tax Planning (08/24/2024)

LHS Variable
Corporate tax planning

RHS Variable
Banking liberalization

Source of Exogenous Variation
China's exogenous banking deregulations – specifically, the reform removing the bank lending interest rate ceiling in 2004 and the reform removing the bank lending interest rate floor in 2013

- Chen, Ma, Teng, and Wu (2022), “Banking liberalization and corporate tax planning: Evidence from natural experiments”