Interaction effect of tax evasion and legal system inefficiency on firms' financial constraints
Year of publication: |
2018
|
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Authors: | Giombini, Germana ; Teobaldelli, Désirée ; Schneider, Friedrich |
Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier, ISSN 1059-0560, ZDB-ID 1137476-7. - Vol. 55.2018, p. 1-20
|
Subject: | Financial constraints | Legal system efficiency | Tax evasion | Theorie | Theory | Steuerstrafrecht | Criminal tax law | Liquiditätsbeschränkung | Liquidity constraint | Steuervermeidung | Tax avoidance | Rechtsordnung | Legal system | Steuerflucht | Cross-border tax evasion |
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