The balance of payments stages hypothesis : improvements and new discoveries
Haizhen Yang, Mengting Zhang, Yue Xiang, Yang Yang
| Year of publication: |
2023
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| Authors: | Yang, Haizhen ; Zhang, Mengting ; Xiang, Yue ; Yang, Yang |
| Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier, ISSN 1059-0560, ZDB-ID 1137476-7. - Vol. 84.2023, p. 635-656
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| Subject: | Correlation test | Criteria for dividing stages | Regression analysis | The balance of payments stages hypothesis | Zahlungsbilanz | Balance of payments | OECD-Staaten | OECD countries | Steuervermeidung | Tax avoidance | Schätztheorie | Estimation theory | Steuererhebungsverfahren | Taxation procedure | Regressionsanalyse | Gewinnverlagerung | Income shifting | Internationales Steuerrecht | International tax law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.iref.2022.12.004 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014364128