Note on tax enforcement and transfer pricing manipulation
Economics
2015-06-30 v1
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.
Cite
@article{arxiv.1506.08743,
title = {Note on tax enforcement and transfer pricing manipulation},
author = {Alex Augusto Timm Rathke},
journal= {arXiv preprint arXiv:1506.08743},
year = {2015}
}
Comments
8 pages