Note on tax enforcement and transfer pricing manipulation

2015/06/29 by Alex Augusto Timm Rathke, Rathke, Alex Augusto Timm
Economics, Econometrics and Finance · Social Sciences · #FOS: Economics and business #Fiscal Policy and Economic Growth #Gender, Labor, and Family Dynamics #General Economics (econ.GN) #Taxation and Compliance Studies

paper · pdf · doi:10.48550/arxiv.1506.08743

openalex publication_date 2015/06/29 · openalex created_date 2025/10/10 · openalex updated_date 2026/07/28

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.

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