Does innovation capacity reduce tax evasion? : moderating effect of intellectual property rights
Ali Uyar, Ahmed Bani-Mustafa, Khalil Nimer, Friedrich Schneider, Amir Hasnaoui
| Year of publication: |
2021
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|---|---|
| Authors: | Uyar, Ali ; Bani-Mustafa, Ahmed ; Nimer, Khalil ; Schneider, Friedrich ; Hasnaoui, Amir |
| Published in: |
Technological forecasting & social change : an international journal. - Amsterdam : Elsevier, ISSN 0040-1625, ZDB-ID 280700-2. - Vol. 173.2021, p. 1-12
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| Subject: | Tax evasion | Innovation capacity | Intellectual property rights | Immaterialgüterrechte | Innovation | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Patent | Steuerflucht | Cross-border tax evasion | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.techfore.2021.121125 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013204173