Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior

Author:

Diller Markus,Lorenz Johannes,Schneider Georg Thomas,Sureth-Sloane Caren

Publisher

Elsevier BV

Reference28 articles.

1. Integrating Managerial and Tax Objectives in Transfer Pricing;T Baldenius;The Accounting Review,2004

2. Equilibrium Selection in Signaling Games;J S Banks;Econometrica,1987

3. Profit Shifting Despite Symmetric Tax Rates? A Note on the Role of Tax Enforcement;F Baumann;International Economic Journal,2013

4. Taxpayers' Reporting Decisions and Auditing under Information Asymmetry;P J Beck;The Accounting Review,1989

5. Conflicting Transfer Pricing Incentives and the Role of Coordination;J L Blouin;Contemporary Accounting Research,2018

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