activity
20152023
most citedTransfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation

3 citations · 4 across the 6 of their papers we have counts for

collaborators

6 papers

econ.GN2023★ 1 cited

Profit shifting under the arm's length principle

Alex A. T. Rathke

This study analyses the tax-induced profit shifting behaviour of firms and the impact of governments' anti-shifting rules. We derive a model of a firm that combines internal sales…

econ.GN2023

On the state-space model of unawareness

Alex A. T. Rathke

We show that the knowledge of an agent carrying non-trivial unawareness violates the standard property of 'necessitation', therefore necessitation cannot be used to refute the stan…

econ.GN2022

Taxpayer deductions and the endogenous probability of tax penalisation

Alex A. T. Rathke

We propose a parametric specification of the probability of tax penalisation faced by a taxpayer, based on the amount of deduction chosen by her to reduce total taxation. Comparati…

econ.GN2019

Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter

Alex A. T. Rathke

This paper proposes a model of optimal tax-induced transfer pricing with a fuzzy arm's length parameter. Fuzzy numbers provide a suitable structure for modelling the ambiguity that…

econ.GN2015★ 3 cited

Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation

Alex Augusto Timm Rathke

This paper analizes the optimal level of transfer pricing manipulation when the expected tax penalty is a function of the tax enforcement and the market price parameter. The arm's…

econ.GN2015

Note on tax enforcement and transfer pricing manipulation

Alex Augusto Timm Rathke

This note proposes the segregation of independent endogenous and exogenous components of tax penalty probability to introduce a formal demonstration that enforcement and tax penalt…