%0 Journal Article
%T Note on tax enforcement and transfer pricing manipulation
%A Alex Augusto Timm Rathke
%J Quantitative Finance
%D 2015
%I arXiv
%X 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.
%U http://arxiv.org/abs/1506.08743v1