Auflistung nach Schlagwort "Strategic tax auditor"

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  • When do firms use one set of books in an international tax compliance game? 
    Reineke, Rebecca; Weiskirchner-Merten, Katrin; Wielenberg, Stefan (Dordrecht [u.a.] : Springer Science + Business Media B.V., 2022)
    This study examines how a strategic tax auditor affects a multinational firm’s transfer pricing in a tax compliance game. Our model uses a divisionalized firm, in both a low-tax and a high-tax country, that decides to ...