1 citations · 1 across the 3 of their papers we have counts for
3 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.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…