Note on tax enforcement and transfer pricing manipulation

Alex Augusto Timm Rathke

MPRA Paper from University Library of Munich, Germany

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.

Keywords: income shifting; transfer pricing; tax enforcement, tax penalty. (search for similar items in EconPapers)
JEL-codes: F23 H26 (search for similar items in EconPapers)
Date: 2015-04
New Economics Papers: this item is included in nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:65337

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