Behrens, Kristian; Peralta, Susana; Picard, Pierre M. - 2009
sales prices, firms’ organizational structure, and
consumers’ utility within a two-country monopolistic competition model …
inefficiencies in approportionment tax base rules (Nielsen et al., 2003), of government competition
in the design of transfer pricing … tax competition (Elitzur and Mintz,
1996).
The remainder of the paper is organized as follows. In Section 2, we present …