Note on tax enforcement and transfer pricing manipulation

Alex Augusto Timm Rathke

Papers from arXiv.org

Abstract: This note proposes the segregation of independent endogenous and exogenous components of tax penalty probability to introduce a formal demonstration that enforcement and tax penalties are negatively related with income shifting. JEL F23; H26.

Date: 2015-06
New Economics Papers: this item is included in nep-pbe and nep-pub
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