by estimating and comparing the tax elasticities of two different types of intangibles - patents and trademarks. We … more eagerly for tax planning purposes than patents. …

and foreign subsidiary must be shared between the domestic and foreign countries for tax purposes. The model focuses on … established. Greater weight on the realized value induces more aggressive auditing by the tax authority but could induce the … taxpayer to be either more or less aggressive. Putting all the weight on the realized values generates higher domestic tax …