Behrens, Kristian; Peralta, Susana; Picard, Pierre M. - Center for Operations Research and Econometrics … - 2009
We study the impact of transfer pricing rules on sales prices, firms’ organizational structure, andconsumers’ utility … become exporters, i.e., they serve theforeign market by contracting with an independent distributor. Compared to the … benchmark cases,where tax authorities are either unable to audit firms or where they are able to audit them perfectly,the use of …