The effects of tax evasion and the inefficiency of the legal system on firms’ financial constraints: are they complements or substitutes?
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More about this item
Keywords
Financial constraints; Tax evasion; Legal system efficiency.;JEL classification:
- D2 - Microeconomics - - Production and Organizations
- G3 - Financial Economics - - Corporate Finance and Governance
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K4 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2012-04-17 (Accounting & Auditing)
- NEP-ALL-2012-04-17 (All new papers)
- NEP-IUE-2012-04-17 (Informal & Underground Economics)
- NEP-PBE-2012-04-17 (Public Economics)
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