Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Rathke, Alex A. T."'
Autor:
Rathke, Alex A. T.
We propose a knowledge operator based on the agent's possibility correspondence which preserves her non-trivial unawareness within the standard state-space model. Our approach may provide a solution to the classical impossibility result that 'an unaw
Externí odkaz:
http://arxiv.org/abs/2409.09818
Autor:
Rathke, Alex A. T.
This study analyses the tax-induced profit shifting behaviour of firms and the impact of governments' anti-shifting rules. We derive a model of a firm that combines internal sales and internal debt in a full profit shifting strategy, and which is req
Externí odkaz:
http://arxiv.org/abs/2309.13449
Autor:
Rathke, Alex A. T.
We show that the knowledge of an agent carrying non-trivial unawareness violates the standard property of 'necessitation', therefore necessitation cannot be used to refute the standard state-space model. A revised version of necessitation preserves n
Externí odkaz:
http://arxiv.org/abs/2304.04626
Autor:
Rathke, Alex A. T.
We propose a parametric specification of the probability of tax penalisation faced by a taxpayer, based on the amount of deduction chosen by her to reduce total taxation. Comparative analyses lead to a closed-form solution for the optimum tax deducti
Externí odkaz:
http://arxiv.org/abs/2202.13695
Autor:
Rathke, Alex A. T.
This paper proposes a model of optimal tax-induced transfer pricing with a fuzzy arm's length parameter. Fuzzy numbers provide a suitable structure for modelling the ambiguity that is intrinsic to the arm's length parameter. For the usual conditions
Externí odkaz:
http://arxiv.org/abs/1901.03843
Autor:
Rathke, Alex A. T.1 alex.rathke@alumni.usp.br
Publikováno v:
Revista Contabilidade & Finanças - USP. Jan-Apr2021, Vol. 32 Issue 85, p95-108. 14p.
Publikováno v:
Journal of Business Economics / Zeitschrift für Betriebswirtschaft; Jul2023, Vol. 93 Issue 5, p817-857, 41p
Autor:
Rathke, Alex A. T.1 alex.rathke@usp.br, Rezende, Amaury José1 amauryj@usp.br, Antônio, Rafael Moreira1 rafael.antonio@usp.br, Moraes, Marcelo Botelho C.1 mbotelho@usp.br
Publikováno v:
Revista Contabilidade & Finanças - USP. mai-ago2019, Vol. 30 Issue 80, p268-281. 28p.
Autor:
Rathke, Alex A. T.
This paper analyzes the optimal level of transfer pricing manipulation when the expected tax penalty is a function of the tax enforcement and the market price parameter, and the multinational enterprise is subjected to distinct rules of foreign profi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::d68fc48a693e4349269bbbe4c52953b4
https://hdl.handle.net/10419/129075
https://hdl.handle.net/10419/129075
Autor:
Moreira Antônio, Rafael1 rafael.antonio@usp.br, Augusto Ambrozini, Marcelo1 marceloambrozini@usp.br, Medeiros Magnani, Vinícius1 viniciusmagnani@usp.br, Rathke, Alex A. T.1 alex.rathke@usp.br
Publikováno v:
Revista Contabilidade & Finanças - USP. Jan-Apr2020, Vol. 31 Issue 82, p50-66. 34p.