Taxing the rich policy, evasion behavior, and portfolio choice: A sustainability perspective

In the spring of 2016, the tax-evasion revelations from the Panama Papers regarding the international clients of Mossack Fonseca shook the financial world. This article sheds light on whether taxing the rich will generate the tax-evasion effect, if the evasion behavior will affect the portfolio choi...

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Bibliographic Details
Main Authors: Kuo-Shing Chen, Huolien Tsai
Format: article
Language:EN
Published: Taylor & Francis Group 2018
Subjects:
Online Access:https://doaj.org/article/aa4b2dfc4cf447048df1ea6eaaba99ba
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