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Shielding of assets and lending contracts

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  • Arbel, Yonathan A.

Abstract

The primary means of enforcement of legal liabilities is through the seizure of debtors’ assets. However, debtors can shield their assets in various ways and thereby reduce the power of enforcement. This paper studies the circumstances under which a debtor would choose to shield assets and the value of assets that would be shielded.

Suggested Citation

  • Arbel, Yonathan A., 2016. "Shielding of assets and lending contracts," International Review of Law and Economics, Elsevier, vol. 48(C), pages 26-35.
  • Handle: RePEc:eee:irlaec:v:48:y:2016:i:c:p:26-35
    DOI: 10.1016/j.irle.2016.08.001
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    References listed on IDEAS

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    Cited by:

    1. D’Avino, Carmela, 2023. "Counteracting offshore tax evasion: Evidence from the foreign account tax compliance act," International Review of Law and Economics, Elsevier, vol. 73(C).

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