IDEAS home Printed from
   My bibliography  Save this article

An incentive compatible approach to the transfer pricing problem


  • Prusa, Thomas J.


No abstract is available for this item.

Suggested Citation

  • 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.
  • Handle: RePEc:eee:inecon:v:28:y:1990:i:1-2:p:155-172

    Download full text from publisher

    File URL:
    Download Restriction: Full text for ScienceDirect subscribers only

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    1. Helpman, Elhanan, 1976. "Macroeconomic Policy in a Model of International Trade with a Wage Restriction," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 17(2), pages 262-277, June.
    2. Barro, Robert J, 1974. "Are Government Bonds Net Wealth?," Journal of Political Economy, University of Chicago Press, vol. 82(6), pages 1095-1117, Nov.-Dec..
    3. B. Douglas Bernheim, 1987. "Ricardian Equivalence: An Evaluation of Theory and Evidence," NBER Chapters,in: NBER Macroeconomics Annual 1987, Volume 2, pages 263-316 National Bureau of Economic Research, Inc.
    4. Jones, Ronald W, 1985. "Income Effects and Paradoxes in the Theory of International Trade," Economic Journal, Royal Economic Society, vol. 95(378), pages 330-344, June.
    5. Evans, Paul, 1985. "Do Large Deficits Produce High Interest Rates?," American Economic Review, American Economic Association, vol. 75(1), pages 68-87, March.
    6. Barry, Frank G., 1987. "Fiscal policy in a small open economy An integration of the short-run, Heckscher-Ohlin and capital accumulation models," Journal of International Economics, Elsevier, vol. 22(1-2), pages 103-121, February.
    7. Razin, Assaf, 1984. "Capital movements, intersectoral resource shifts and the trade balance," European Economic Review, Elsevier, vol. 26(1-2), pages 135-152.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Konrad, Kai A. & Erik Lommerud, Kjell, 2001. "Foreign direct investment, intra-firm trade and ownership structure," European Economic Review, Elsevier, vol. 45(3), pages 475-494, March.
    2. Brainard, S. Lael & Martimort, David, 1997. "Strategic trade policy with incompletely informed policymakers," Journal of International Economics, Elsevier, vol. 42(1-2), pages 33-65, February.
    3. 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.
    4. Klemm, Rebecca J. & Dwyer, Douglas W. & Brewer, Thomas L., 1995. "Determining appropriate international transfer prices: Economic and administrative rationales for using asset-based profit splits under section 482 of the U.S. tax code," Global Finance Journal, Elsevier, vol. 6(2), pages 111-119.
    5. Santiago J. Rubio & María Dolores Alepuz, 2005. "Foreign Monopolies And Tariff Agreements Under Integrated Markets," Working Papers. Serie AD 2005-38, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    6. Akinori Tomohara, 2002. "Externalities of Non-Cooperative Tax Policy in the Globally Integrated Market," Economics Working Paper Archive 476, The Johns Hopkins University,Department of Economics.
    7. Bond, Eric W. & Gresik, Thomas A., 1996. "Regulation of multinational firms with two active governments: A common agency approach," Journal of Public Economics, Elsevier, vol. 59(1), pages 33-53, January.
    8. Ismail Saglam, 2015. "Regulating a Manager-Controlled Monopoly with Unknown Costs," IPEK Working Papers 1503, Ipek University, Department of Economics.
    9. Victor V. Claar, 1998. "An Incentive-Compatibility Approach To the Problem of Monitoring a Bureau," Public Finance Review, , vol. 26(6), pages 599-610, November.
    10. Matsui, Kenji, 2011. "Intrafirm trade, arm's-length transfer pricing rule, and coordination failure," European Journal of Operational Research, Elsevier, vol. 212(3), pages 570-582, August.
    11. Choi, Yongjae & Esfahani, Hadi Salehi, 1998. "Direct foreign investment and expropriation incentives: A mitigating role for match-specific capital," The Quarterly Review of Economics and Finance, Elsevier, vol. 38(1), pages 47-59.
    12. Jellal, Mohamed, 2015. "Pouvoir syndical et régulation des firmes multinationales
      [Trade union power and regulation of multinational firms]
      ," MPRA Paper 64830, University Library of Munich, Germany.
    13. Dasgupta, Sudipto & Sengupta, Kunal, 1995. "Optimal regulation of MNEs and government revenues," Journal of Public Economics, Elsevier, vol. 58(2), pages 215-234, October.
    14. Robert C. Feenstra & Tracy R. Lewis, 1991. "Negotiated Trade Restrictions with Private Political Pressure," The Quarterly Journal of Economics, Oxford University Press, vol. 106(4), pages 1287-1307.
    15. Gautam Bose & Sudipto Dasgupta & Arghya Ghosh, 2008. "Multinational enterprises, cross-border acquisitions, and government policy," Discussion Papers 2008-22, School of Economics, The University of New South Wales.
    16. Kenji Matsui, 2012. "Auditing internal transfer prices in multinationals under monopolistic competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(6), pages 800-818, December.
    17. Diaw, K., 2004. "Ownership Restrictions, Tax Competition and Transfer Pricing Policy," Discussion Paper 2004-3, Tilburg University, Center for Economic Research.

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:inecon:v:28:y:1990:i:1-2:p:155-172. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dana Niculescu). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.