The empirical evidence on the effects of tax incentives on investment is mixed. Recent finance and accounting empirical studies have relied on cross-sectional studies using financial statement data...

中文翻译：

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同类交易对投资、杠杆和流动性的影响

关于税收优惠对投资影响的经验证据好坏参半。最近的财务和会计实证研究依赖于使用财务报表数据的横断面研究......