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Some of the next articles are maybe not open access.

A collateral tax sanction: When does it mimic a welfare-improving tag?

International Tax and Public Finance, 2018
Yulia Kuchumova
exaly  

Tax Avoidance and Corporate Risk: Evidence from a Market Facing Economic Sanction Country

Journal of Asian Finance, Economics and Business (discontinued), 2019
Hossein Tarighi
exaly  

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