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Volumn 55, Issue 4, 2001, Pages 413-427

International tax as arbitrage, tax evasion and interest parity conditions

Author keywords

Arbitrage; Evasion; International; Martingale; Parity; Tax

Indexed keywords


EID: 0035210995     PISSN: 10909443     EISSN: None     Source Type: Journal    
DOI: 10.1006/reec.2001.0264     Document Type: Article
Times cited : (6)

References (18)
  • 5
    • 0003724198 scopus 로고
    • International capital mobility and tax evasion
    • Centre for Economic Policy Research Discussion Paper 231
    • (1988)
    • Giovannini, A.1
  • 10
    • 0000083025 scopus 로고
    • Existence of equilibrium of plans, prices and price expectations in a sequence of markets
    • (1972) Econometrica , vol.40 , pp. 289-303
    • Radner, R.1
  • 16
    • 0006952691 scopus 로고
    • Tax Evasion in an Open Economy
    • Universität Bonn Sonderforschungsbereich 303 Discussion Paper A-377
    • (1992)
    • Tillmann, G.1
  • 17
    • 85031477997 scopus 로고
    • UN International co-operation in tax matters: guidelines for international co-operation against the evasion and avoidance of taxes. New York: United Nations, Department of International Economic and Social Affairs
    • (1984)


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.