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Ownership Restrictions, Tax Competition and Transfer Pricing Policy

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  • Diaw, K.

    (Tilburg University, Center for Economic Research)

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    Abstract

    This paper analyzes tax/subsidy competition and transfer pricing regulation between governments involved in trade through a multinational firm and a joint venture using an input provided by the former.The paper takes into account the fact that in absence of bargaining, any model of such JV is discontinuous in the ownership distribution in that for di erent ownership distributions, control is either fully held by one party, or no party in particular.The paper therefore model control problems that are inherent to JVs without strongly dominant shareholder and provides along the way a rationale for indigenization policies that restrict foreign ownership.

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    Bibliographic Info

    Paper provided by Tilburg University, Center for Economic Research in its series Discussion Paper with number 2004-3.

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    Date of creation: 2004
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    Handle: RePEc:dgr:kubcen:20043

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    Web page: http://center.uvt.nl

    Related research

    Keywords: ownership; taxation; competition; price policy; control;

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    References

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    1. Groot, Tom L. C. M. & Merchant, Kenneth A., 2000. "Control of international joint ventures," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 579-607, August.
    2. L. W. Copithorne, 1971. "International Corporate Transfer Prices and Government Policy," Canadian Journal of Economics, Canadian Economics Association, vol. 4(3), pages 324-41, August.
    3. Elitzur, Ramy & Mintz, Jack, 1996. "Transfer pricing rules and corporate tax competition," Journal of Public Economics, Elsevier, vol. 60(3), pages 401-422, June.
    4. Gresik, T.A. & Nelson, D.R., 1991. "Incentive Compatible Regulation of a Foreign-Owned Subsidiary," Papers 5-91-3, Pennsylvania State - Department of Economics.
    5. Svejnar, Jan & Smith, Stephen C, 1984. "The Economics of Joint Ventures in Less Developed Countries," The Quarterly Journal of Economics, MIT Press, vol. 99(1), pages 149-67, February.
    6. Falvey, Rodney E. & Harold O. Fried, 1986. "National ownership requirements and transfer pricing," Journal of Development Economics, Elsevier, vol. 24(2), pages 249-254, December.
    7. Prusa, Thomas J., 1990. "An incentive compatible approach to the transfer pricing problem," Journal of International Economics, Elsevier, vol. 28(1-2), pages 155-172, February.
    8. Pascalis Raimondos-M¯ller, 2002. "Transfer pricing rules and competing governments," Oxford Economic Papers, Oxford University Press, vol. 54(2), pages 230-246, April.
    9. Kashif S. Mansori & Alfons J. Weichenrieder, 2001. "Tax Competition and Transfer Pricing Disputes," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(1), pages 1-, December.
    10. Katrak, Homi, 1981. "Multi-National Firms' Exports and Host Country Commercial Policy," Economic Journal, Royal Economic Society, vol. 91(362), pages 454-65, June.
    11. Stoughton, Neal M. & Talmor, Eli, 1994. "A mechanism design approach to transfer pricing by the multinational firm," European Economic Review, Elsevier, vol. 38(1), pages 143-170, January.
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    Cited by:
    1. Karabay, Bilgehan, 2010. "Foreign direct investment and host country policies: A rationale for using ownership restrictions," Journal of Development Economics, Elsevier, vol. 93(2), pages 218-225, November.

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