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 ...