Factors affecting tax evasion : do interest rate and regional effects matter?
Year of publication: |
September 2016
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Authors: | Hsu, Yi-Chung ; Lee, Chien-chiang |
Published in: |
The Singapore economic review : journal of the Economic Society of Singapore and the Department of Economics, National University of Singapore. - Hackensack, NJ [u.a.] : World Scientific, ISSN 0217-5908, ZDB-ID 231534-8. - Vol. 61.2016, 4, p. 1-23
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Subject: | Tax evasion | regional effect | interest rate | panel data | Taiwan | Zins | Interest rate | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Steuerflucht | Cross-border tax evasion |
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