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Citations for "On the Economics of Transfer Pricing"

by Jack Hirshleifer

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  1. Bodo Knoll & Nadine Riedel, 2015. "Transfer Pricing Laws," CESifo DICE Report, Ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 22-26, 01.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. 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.
  7. 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.
  8. 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.
  9. 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.
  10. 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.
  11. 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.
  12. 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.
  13. 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.
  14. Diaw, K., 2003. "Cost Allocation as a Coordination Mechanism," Discussion Paper 2003-128, Tilburg University, Center for Economic Research.
  15. 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.
  16. 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.
  17. 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.
  18. 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.
  19. 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.
  20. 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.
  21. 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.
  22. 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.
  23. 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.
  24. 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.
  25. 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).
  26. 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.
  27. 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.
  28. 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.
  29. 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.
  30. 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.
  31. 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.
  32. repec:otg:wpaper:1403 is not listed on IDEAS
  33. 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.
  34. 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.
  35. ., 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.
  36. 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.
  37. 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.
  38. 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.
  39. Erickson, Gary M., 2012. "Transfer pricing in a dynamic marketing-operations interface," European Journal of Operational Research, Elsevier, vol. 216(2), pages 326-333.
  40. 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.
  41. Adams, Laurel & Drtina, Ralph, 2008. "Transfer pricing for aligning divisional and corporate decisions," Business Horizons, Elsevier, vol. 51(5), pages 411-417.
  42. Baldenius, Tim & Reichelstein, Stefan J., 2004. "External and Internal Pricing in Multidivisional Firms," Research Papers 1825r, Stanford University, Graduate School of Business.
  43. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
  44. Kayis-Kumar, Ann, 2015. "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper 71615, University Library of Munich, Germany.
  45. 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.
  46. 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.
  47. 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.
  48. 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.
  49. 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.
  50. Vaysman, Igor, 1998. "A model of negotiated transfer pricing," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 349-384, June.
  51. Hausken, Kjell, 2006. "Jack Hirshleifer: A Nobel Prize left unbestowed," European Journal of Political Economy, Elsevier, vol. 22(2), pages 251-276, June.
  52. 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.
  53. 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.
  54. S. Zverovich, 2009. "The Transfer Pricing Problem with Non-Linearities," Papers 0903.3346, arXiv.org.
  55. 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.
  56. 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.
  57. 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.
  58. 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.
  59. 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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