Blar i Discussion papers (FOR) på emneord "managerial delegation"
Viser treff 1-1 av 1
-
Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
(Discussion paper;8/22, Working paper, 2022-02-22)The view that the transfer pricing problem vanishes under universal destination-based cash flow taxation (DBCFT) is based on how firms behave in perfectly competitive markets. We show that the neutralizing effect DBCFT has ...