Behrens, Kristian; Peralta, Susana; Picard, Pierre M. - Center for Operations Research and Econometrics … - 2009
within a two-country monopolistic competition model featuring source-basedprofit taxes that differ across countries. Firms … benchmark cases,where tax authorities are either unable to audit firms or where they are able to audit them perfectly,the use of … the OECD’s Comparable Uncontrolled Price (CUP) or Cost-Plus (CP) rule distorts firms’output and pricing decisions. The …