The impact of tax on new product launches
Computers & Industrial Engineering（2022）
摘要
•We investigate the conflict objectives between HQ and R&D caused by asymmetric information.•The response to tax differences is distorted under the decentralized structure.•Gap between OEM and R&D occurs when the penalty cost is relatively high.
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关键词
Multinational firms,Transfer price,New product design,Random design success time,Contract design
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