Table 6 Theoretical analysis and models... | Emerald Publishing

Table 6

Theoretical analysis and models in transfer pricing

Author	Methodology	Finding	Theoretical gap	Empirical gap	Problem
Auerbach	Theoretical Analysis	Border adjustments can have significant effects on tax revenue and international trade	Does not address political and legal hurdles in implementing border adjustments	Does not involve any empirical analysis or data collection	Exploring the pros and cons of border adjustments in the U.S. tax system
Shunko et al. (2014)	Theoretical Model	The trade-off between the incentive role and the transfer price tax roll is in conflict	The study is predicated on several assumptions and simplifications that might not hold in actual circumstances	The paper does not validate the model's predictions using empirical data

Author	Methodology	Finding	Theoretical gap	Empirical gap	Problem
Auerbach	Theoretical Analysis	Border adjustments can have significant effects on tax revenue and international trade	Does not address political and legal hurdles in implementing border adjustments	Does not involve any empirical analysis or data collection	Exploring the pros and cons of border adjustments in the U.S. tax system
Shunko et al. (2014)	Theoretical Model	The trade-off between the incentive role and the transfer price tax roll is in conflict	The study is predicated on several assumptions and simplifications that might not hold in actual circumstances	The paper does not validate the model's predictions using empirical data

Source(s): Table created by author