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Citations for "On the Economics of Transfer Pricing"

by Jack Hirshleifer

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  1. Øystein Foros & Hans Jarle Kind & Jan Yngve Sand, 2009. "Slotting Allowances and Manufacturers’ Retail Sales Effort," Southern Economic Journal, Southern Economic Association, vol. 76(1), pages 266-282, July.
  2. Rosenthal, Edward C., 2008. "A game-theoretic approach to transfer pricing in a vertically integrated supply chain," International Journal of Production Economics, Elsevier, vol. 115(2), pages 542-552, October.
  3. Wolfram F. Richter & Markus Breuer, 2015. "Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy," CESifo Working Paper Series 5340, CESifo Group Munich.
  4. Dan Li & Manuel Portugal Ferreira, 2008. "Internal and External Factors on Firms’ Transfer Pricing Decisions: Insights from Organization Studies," Notas Económicas, Faculty of Economics, University of Coimbra, issue 27, pages 23-38, June.
  5. Tomáš Buus & Jaroslav BRADA, 2010. "VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?," European Financial and Accounting Journal, University of Economics, Prague, vol. 2010(1), pages 28-50.
  6. McCormick, Robert E. & Shughart II, William F. & Tollison, Robert D., 2006. "A theory of commodity bundling in final product markets: Professor Hirshleifer meets Professor Becker," International Review of Law and Economics, Elsevier, vol. 26(2), pages 162-179, June.
  7. Diaw, K., 2003. "Cost Allocation as a Coordination Mechanism," Discussion Paper 2003-128, Tilburg University, Center for Economic Research.
  8. Tran Quoc H. & Croson Rachel T. A. & Seldon Barry J., 2016. "Experimental Evidence on Transfer Pricing," International Journal of Management and Economics, De Gruyter Open, vol. 50(1), pages 27-48, June.
  9. Edward Johnson & Nicole Bastian Johnson & Thomas Pfeiffer, 2016. "Dual transfer pricing with internal and external trade," Review of Accounting Studies, Springer, vol. 21(1), pages 140-164, March.
  10. Madhav V. Rajan & Stefan Reichelstein, 2004. "ANNIVERSARY ARTICLE: A Perspective on ÜAsymmetric Information, Incentives and Intrafirm Resource AllocationÝ," Management Science, INFORMS, vol. 50(12), pages 1615-1623, December.
  11. Tünde Veres, 2011. "Accounting Aspects of Pricing and Transfer Pricing," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 289-296.
  12. Thierry Madiès, 2003. "Prix de transfert optimaux et comportement stratégique des multinationales," Recherches économiques de Louvain, De Boeck Université, vol. 69(4), pages 387-406.
  13. ., 2013. "Using markets and marketlike mechanisms to manage a multidivisional business efficiently," Chapters,in: Competition, Diversity and Economic Performance, chapter 13, pages 253-278 Edward Elgar Publishing.
  14. repec:spr:grdene:v:22:y:2013:i:4:d:10.1007_s10726-012-9286-6 is not listed on IDEAS
  15. Borkowski, Susan C., 2001. "Transfer pricing of intangible property: Harmony and discord across five countries," The International Journal of Accounting, Elsevier, vol. 36(3), pages 349-374, 09.
  16. Ciabuschi, Francesco & Dellestrand, Henrik & Kappen, Philip, 2012. "The good, the bad, and the ugly: Technology transfer competence, rent-seeking, and bargaining power," Journal of World Business, Elsevier, vol. 47(4), pages 664-674.
  17. Erickson, Gary M., 2012. "Transfer pricing in a dynamic marketing-operations interface," European Journal of Operational Research, Elsevier, vol. 216(2), pages 326-333.
  18. Baldenius, Tim & Reichelstein, Stefan J., 2004. "External and Internal Pricing in Multidivisional Firms," Research Papers 1825r, Stanford University, Graduate School of Business.
  19. Kayis-Kumar, Ann, 2015. "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper 71615, University Library of Munich, Germany.
  20. Tomáš Buus & Jaroslav BRADA, 2008. "On the Necessity of Using Average Cost as a Base for Transfer Price," European Financial and Accounting Journal, University of Economics, Prague, vol. 2008(3), pages 79-94.
  21. Jaroslav BRADA & Tomáš Buus, 2009. "Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises," European Financial and Accounting Journal, University of Economics, Prague, vol. 2009(2), pages 65-78.
  22. 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.
  23. Vaysman, Igor, 1998. "A model of negotiated transfer pricing," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 349-384, June.
  24. Hausken, Kjell, 2006. "Jack Hirshleifer: A Nobel Prize left unbestowed," European Journal of Political Economy, Elsevier, vol. 22(2), pages 251-276, June.
  25. Guttorm Schjelderup & Lars Sorgard, 1997. "Transfer Pricing as a Strategic Device for Decentralized Multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(3), pages 277-290, July.
  26. 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.
  27. Bodo Knoll & Nadine Riedel, 2015. "Transfer Pricing Laws," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 22-26, 01.
  28. Wellisch Dietmar, 2003. "Internationale Verrechnungspreismethoden, Neutralität und die Gewinne multinationaler Unternehmen / Transfer Pricing, Neutrality, and the Profits of Multinational Firms," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 223(3), pages 332-359, June.
  29. Daniel Adelman, 2003. "Price-Directed Replenishment of Subsets: Methodology and Its Application to Inventory Routing," Manufacturing & Service Operations Management, INFORMS, vol. 5(4), pages 348-371, May.
  30. Wellisch Dietmar, 2003. "Internationale Verrechnungspreismethoden, Neutralität und die Gewinne multinationaler Unternehmen / Transfer Pricing, Neutrality, and the Profits of Multinational Firms," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 223(4), pages 464-478, August.
  31. Emmanuel Bretin & Stéphane Guimbert & Thierry Madiès, 2002. "La concurrence fiscale sur le bénéfice des entreprises : théories et pratiques," Économie et Prévision, Programme National Persée, vol. 156(5), pages 15-42.
  32. Buccola, Steven T. & French, Ben C., 1978. "Long-Term Contracting Strategies for Agricultural Processing Firms With Particular Reference To Farmer Cooperatives," Research Reports 251945, University of California, Davis, Giannini Foundation.
  33. Pfeiffer, Thomas & Wagner, Joachim, 2007. "Internal markets or hierachies: Transfer prices or budgets?," Journal of Economics and Business, Elsevier, vol. 59(3), pages 241-255.
  34. Graf, M. & Kimms, A., 2013. "Transfer price optimization for option-based airline alliance revenue management," International Journal of Production Economics, Elsevier, vol. 145(1), pages 281-293.
  35. Gao, Lu & Zhao, Xuan, 2015. "Determining intra-company transfer pricing for multinational corporations," International Journal of Production Economics, Elsevier, vol. 168(C), pages 340-350.
  36. Tomáš Buus & Jaroslav Brada, 2008. "On the Properties of Transfer Pricing Rules," Český finanční a účetní časopis, University of Economics, Prague, vol. 2008(3), pages 39-55.
  37. Barick Chung & Eric Rasmusen, 2008. "Price Discrimination between Retailers with and without Market Power," Working Papers 2008-14, Indiana University, Kelley School of Business, Department of Business Economics and Public Policy.
  38. Tomáš Buus & Jaroslav BRADA, 2010. "Can Profit-shifting be Resolved by Penalization?," European Financial and Accounting Journal, University of Economics, Prague, vol. 2010(3), pages 56-74.
  39. Dirk Schindler & Guttorm Schjelderup, 2010. "Profit Shifting in Two-Sided Markets," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 17(3), pages 373-383.
  40. Lantz, Björn, 2009. "The double marginalization problem of transfer pricing: Theory and experiment," European Journal of Operational Research, Elsevier, vol. 196(2), pages 434-439, July.
  41. Anca D. Cristea & Daniel X. Nguyen, 2016. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," American Economic Journal: Economic Policy, American Economic Association, vol. 8(3), pages 170-202, August.
  42. Pfeiffer, Thomas, 1999. "Transfer pricing and decentralized dynamic lot-sizing in multistage, multiproduct production processes," European Journal of Operational Research, Elsevier, vol. 116(2), pages 319-330, July.
  43. Helden, G. Jan van & Meer-Kooistra, Jeltje van der & Scapens, Robert W., 1999. "Coordination of internal transactions at Hoogovens Steel," Research Report 99A16, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
  44. Moreno, Diego & Lemus, A., 2011. "The non-neutrality of the arm's length principle with imperfect competition," UC3M Working papers. Economics we1134, Universidad Carlos III de Madrid. Departamento de Economía.
  45. Arya, Anil & Löffler, Clemens & Mittendorf, Brian & Pfeiffer, Thomas, 2015. "The middleman as a panacea for supply chain coordination problems," European Journal of Operational Research, Elsevier, vol. 240(2), pages 393-400.
  46. Shi, Yong, 1998. "Optimal system design with MC2 linear programming: A dual contingency plan approach," European Journal of Operational Research, Elsevier, vol. 107(3), pages 692-709, June.
  47. Toshiharu Ishikawa, 2015. "Location power of the corporation tax and the interest rate in the globalized economy," ERSA conference papers ersa15p52, European Regional Science Association.
  48. repec:otg:wpaper:1403 is not listed on IDEAS
  49. Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
  50. José G. Vargas-Hernández & Deyanira Bernal Domínguez & Rubén Miranda López, 2013. "Revenue distribution in multinational firms through transfer pricing," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, vol. 38(36), pages 67-84, July-Dece.
  51. Adams, Laurel & Drtina, Ralph, 2008. "Transfer pricing for aligning divisional and corporate decisions," Business Horizons, Elsevier, vol. 51(5), pages 411-417.
  52. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
  53. Benjamin Golub & R. McAfee, 2011. "Firms, queues, and coffee breaks: a flow model of corporate activity with delays," Review of Economic Design, Springer;Society for Economic Design, vol. 15(1), pages 59-89, March.
  54. Toshiharu Ishikawa, 2014. "Effects of the corporate tax rates on firms' location selections through the trasfer pricing system," ERSA conference papers ersa14p16, European Regional Science Association.
  55. Sting, Fabian J. & Huchzermeier, Arnd, 2010. "Ensuring responsive capacity: How to contract with backup suppliers," European Journal of Operational Research, Elsevier, vol. 207(2), pages 725-735, December.
  56. Tünde Veres, 2011. "Accounting Aspects of Pricing and Transfer Pricing Decisions," Proceedings of FIKUSZ '11,in: Pál Michelberger (ed.), Proceedings of FIKUSZ '11, pages 57-69 Óbuda University, Keleti Faculty of Business and Management.
  57. S. Zverovich, 2009. "The Transfer Pricing Problem with Non-Linearities," Papers 0903.3346, arXiv.org.
  58. Dikolli, Shane S. & Vaysman, Igor, 2006. "Information technology, organizational design, and transfer pricing," Journal of Accounting and Economics, Elsevier, vol. 41(1-2), pages 201-234, April.
  59. Liu, Guowei & Zhang, Jianxiong & Tang, Wansheng, 2015. "Strategic transfer pricing in a marketing–operations interface with quality level and advertising dependent goodwill," Omega, Elsevier, vol. 56(C), pages 1-15.
  60. Peter C. Dawson & Stephen M. Miller, 2009. "International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions," Working Papers 0901, University of Nevada, Las Vegas , Department of Economics.
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