Corporate moral ethics and transfer pricing aggressiveness in Australia Roman Lanis, Grant Richardson and Grantley Taylor
By: Lanis, Roman
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Contributor(s): Richardson, Grant | Taylor, Grantley.
Material type: 
ArticlePublisher: 2019Subject(s): SOCIEDADES | ETICA FISCAL | EVASION FISCAL | PRECIOS DE TRANSFERENCIA | AUSTRALIA | ELUSION FISCAL
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 34, n. 2, 2019, p. 309-340Summary: This article explores the impact of corporate moral ethics on transfer pricing aggressiveness in Australia. The authors' results show a significant negative association between corporate moral ethics and transfer pricing aggressiveness. Hence, firms with higher moral ethics are less likely to be aggressive in terms of transfer pricing. The results from the additional analysis indicate that the presence of a corporate social responsibility strategy and the community and political involvement of a firm represent basic elements of corporate moral ethics that have a negative impact on transfer pricing aggressiveness. Overall, this article has important tax policy implications.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2019/2-3 (Browse shelf) | Available | OP 1867/2019/2-3 |
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Resumen.
This article explores the impact of corporate moral ethics on transfer pricing aggressiveness in Australia. The authors' results show a significant negative association between corporate moral ethics and transfer pricing aggressiveness. Hence, firms with higher moral ethics are less likely to be aggressive in terms of transfer pricing. The results from the additional analysis indicate that the presence of a corporate social responsibility strategy and the community and political involvement of a firm represent basic elements of corporate moral ethics that have a negative impact on transfer pricing aggressiveness. Overall, this article has important tax policy implications.
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