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Citations for "On the Economics of Transfer Pricing"

by Jack Hirshleifer

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  1. 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.
  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. 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.
  4. Vaysman, Igor, 1998. "A model of negotiated transfer pricing," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 349-384, June.
  5. 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.
  6. Diaw, K., 2003. "Cost Allocation as a Coordination Mechanism," Discussion Paper 2003-128, Tilburg University, Center for Economic Research.
  7. 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.
  8. repec:otg:wpaper:1403 is not listed on IDEAS
  9. 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.
  10. Guttorm Schjelderup & Lars Sorgard, 1997. "Transfer Pricing as a Strategic Device for Decentralized Multinationals," International Tax and Public Finance, Springer, vol. 4(3), pages 277-290, July.
  11. 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.
  12. Benjamin Golub & R. McAfee, 2011. "Firms, queues, and coffee breaks: a flow model of corporate activity with delays," Review of Economic Design, Springer, vol. 15(1), pages 59-89, March.
  13. Dan Li & Manuel Portugal Ferreira, 2008. "Internal and External Factors on Firms’ Transfer Pricing Decisions: Insights from Organization Studies," Notas Económicas, Faculdade de Economia, Universidade de Coimbra, issue 27, pages 23-38, June.
  14. 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.
  15. A. Lemus & Diego Moreno, 2011. "The non-neutrality of the arm's length principle with imperfect competition," Economics Working Papers we1134, Universidad Carlos III, Departamento de Economía.
  16. Dietmar Wellisch, 2003. "Internationale Verrechnungspreismethoden, Neutralität und die Gewinne multinationaler Unternehmen," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), Justus-Liebig University Giessen, Department of Statistics and Economics, vol. 223(4), pages 464-478, July.
  17. Cristea, Anca D. & Nguyen, Daniel X., 2013. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," MPRA Paper 61922, University Library of Munich, Germany.
  18. 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.
  19. 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.
  20. 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.
  21. 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.
  22. 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.
  23. Kenji Matsui, 2012. "Auditing internal transfer prices in multinationals under monopolistic competition," International Tax and Public Finance, Springer, vol. 19(6), pages 800-818, December.
  24. 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.
  25. 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.
  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," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 12(4), pages 22-26, 01.
  28. Thierry MADIES, 2004. "Prix de transfert optimaux et comportement stratégique des multinationales," Discussion Papers (REL - Recherches Economiques de Louvain) 2003043, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
  29. 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.
  30. S. Zverovich, 2009. "The Transfer Pricing Problem with Non-Linearities," Papers 0903.3346, arXiv.org.
  31. Thierry Madiès & Stéphane Guimbert & Emmanuel Bretin, 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. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
  33. Oystein Foros & Hans Jarle Kind & Jan Yngve Sand, 2008. "Slotting Allowances and Manufacturers’ Retail Sales Effort," CESifo Working Paper Series 2396, CESifo Group Munich.
  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. 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.
  36. 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.
  37. 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.
  38. Erickson, Gary M., 2012. "Transfer pricing in a dynamic marketing-operations interface," European Journal of Operational Research, Elsevier, vol. 216(2), pages 326-333.
  39. Adams, Laurel & Drtina, Ralph, 2008. "Transfer pricing for aligning divisional and corporate decisions," Business Horizons, Elsevier, vol. 51(5), pages 411-417.
  40. Baldenius, Tim & Reichelstein, Stefan J., 2004. "External and Internal Pricing in Multidivisional Firms," Research Papers 1825r, Stanford University, Graduate School of Business.
  41. Dieter Wellisch, 2003. "Internationale Verrechnungspreismethoden, Neutralität und die Gewinne multinationaler Unternehmen," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), Justus-Liebig University Giessen, Department of Statistics and Economics, vol. 223(3), pages 332-359.
  42. repec:dgr:rugsom:99a16 is not listed on IDEAS
  43. 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.
  44. 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.
  45. 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.
  46. Hausken, Kjell, 2006. "Jack Hirshleifer: A Nobel Prize left unbestowed," European Journal of Political Economy, Elsevier, vol. 22(2), pages 251-276, June.
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