. Multinational firms may decide not to avoid taxes if the risk to be sanctioned is high compared to the tax gap. Using detailed … sensitivity of intra-firm prices to foreign taxes is reinforced once we control for pricing-to-market determinants. Most … suggest that tax avoidance through transfer pricing amounts to about 1% of the total corporate taxes collected by tax …

. Multinational firms may decide not to avoid taxes if the risk to be sanctioned is high compared to the tax gap. Using detailed … sensitivity of intra-firm prices to foreign taxes is reinforced once we control for pricing-to-market determinants. Most … suggest that tax avoidance through transfer pricing amounts to about 1\% of the total corporate taxes collected by tax …

. Multinational firms may decide not to avoid taxes if the risk to be sanctioned is high compared to the tax gap. Using detailed … sensitivity of intra-firm prices to foreign taxes is reinforced once we control for pricing-to-market determinants. Most … suggest that tax avoidance through transfer pricing amounts to about 1% of the total corporate taxes collected by tax …

. Multinational firms may decide not to avoid taxes if the risk to be sanctioned is high compared to the tax gap. Using detailed … sensitivity of intra-firm prices to foreign taxes is reinforced once we control for pricing-to-market determinants. Most … suggest that tax avoidance through transfer pricing amounts to about 1% of the total corporate taxes collected by tax …

The design of optimal tax policy, especially with respect to attracting FDI, hinges on whether taxes affect … include home country and parent firm characteristics. We find that taxes affect both margins, particularly for firms that …

The design of optimal tax policy, especially with respect to attracting FDI, hinges on whether taxes affect … include home country and parent firm characteristics. We find that taxes affect both margins, particularly for firms that …

hosts, equilibrium IPRs are too high while taxes are too low. Coordination between jurisdictions can therefore lower the …