Tax Reforms and Evidence of Transfer Pricing
نویسندگان
چکیده
منابع مشابه
Tax Reforms and Evidence of Transfer Pricing
The manipulation of transfer prices changes the relative tax burdens multinational firms face in their different countries of operation and may even reduce a firm’s worldwide tax payments. At the same time, transfer price manipulation will often trigger changes in the tariffs that are levied on intra-company imports. For this reason, when tax rates change, as they did for many countries during ...
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The trends in executive pay and labor income tax rates since the 1940s suggest a high elasticity of taxable income with respect to tax policy. By contrast, the level and structure of executive compensation have been largely unresponsive to tax incentives since the 1980s. However, the relative tax advantage of different forms of pay was small during this period. Using a sample of top executives ...
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ژورنال
عنوان ژورنال: National Tax Journal
سال: 2001
ISSN: 0028-0283,1944-7477
DOI: 10.17310/ntj.2001.1.01