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