英文标题：
《Note on tax enforcement and transfer pricing manipulation》
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作者：
Alex Augusto Timm Rathke
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最新提交年份：
2015
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英文摘要：
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.
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中文摘要：
本说明建议将税务处罚概率的独立内生和外生成分分离，以引入一个正式的证据，证明执法和税务处罚与收入转移负相关。果冻F23；H26。
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分类信息：

一级分类：Quantitative Finance 数量金融学
二级分类：Economics 经济学
分类描述：q-fin.EC is an alias for econ.GN. Economics, including micro and macro economics, international economics, theory of the firm, labor economics, and other economic topics outside finance
q-fin.ec是econ.gn的别名。经济学，包括微观和宏观经济学、国际经济学、企业理论、劳动经济学和其他金融以外的经济专题
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