This paper analyzes effects of the corporation tax rates of countries on firms f location selections using the transfer pricing system. Reduction of transportation costs makes firms f production activities expand to across international borders. This expansion incurs harsh price competition...

The aim of this study is to examine the moderator effect of strength of auditing and reporting standards on the relationship between corruption and tax burden in the Organisation for Economic Co-operation and Development (OECD) countries. The study was conducted on annual data during the period...