Undervaluation Detection

Undervaluation Detection is a methodological construct in tax base determination that identifies discrepancies between declared transaction values and their true market or arm’s-length values to prevent tax base erosion.

16

Publications

544

Citations

35

Authors

37

Institutions

Publications per year

2017–2026

1

Authors

35

  1. IS
    Israel Shaked

    Boston University, United States

    2 publications · 43 citations

    2

    h-index

  2. AM
    Allen Michel

    Boston University, United States

    2 publications · 43 citations

    2

    h-index

  3. JO
    Jacob Oded

    Tel Aviv University, Israel

    2 publications · 43 citations

    2

    h-index

  4. MG
    Morris Goldstein

    Peterson Institute for International Economics, United States

    2 publications · 40 citations

    2

    h-index

  5. GM
    Geraldo M. Vasconcellos

    Lehigh University, United States

    1 publications · 50 citations

    1

    h-index

1–5 of 35

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 62 citations

    4

    h-index

  2. RePEc: Research Papers in Economics

    Repository · 2 publications · 44 citations

    2

    h-index

  3. European Finance Review

    1 publications · 18 citations

    1

    h-index

  4. Journal of Hospitality & Tourism Research

    JHTR · 1 publications · 19 citations

    1

    h-index

  5. Financial Analysts Journal

    FAJ · 1 publications · 31 citations

    1

    h-index

1–5