Faking trade for capital control evasion : evidence from dual exchange rate arbitrage in China
Renliang Liu, Liugang Sheng, Jian Wang
| Year of publication: |
2023
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|---|---|
| Authors: | Liu, Renliang ; Sheng, Liugang ; Wang, Jian |
| Published in: |
Journal of international money and finance. - Amsterdam [u.a.] : Elsevier, ISSN 0261-5606, ZDB-ID 872014-9. - Vol. 138.2023, p. 1-20
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| Subject: | Benford's law | Capital control evasion | Dual exchange rates | China | Kapitalverkehrskontrolle | Capital controls | Wechselkurs | Exchange rate | Theorie | Theory | Steuerstrafrecht | Criminal tax law | Steuerflucht | Cross-border tax evasion | Steuervermeidung | Tax avoidance | Schätzung | Estimation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jimonfin.2023.102926 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014478200