
Experimental Evidence on Transfer Pricing
References
- Abdallah, W. M. (1989),, Westport, Connecticut, Quorum Books.
- Avila, M., Ronen, J. (1999), Transfer-Pricing Mechanisms: An Experimental Investigation,17 (5), pp. 689–715.
- Associated Press, How Do Foreign Tax Havens Work?,, May 7, 2009, p. 15A.
- Beer, S., Loeprick, J. (2015), Profit shifting: drivers of transfer (mis) pricing and the potential of counter measures,, 22 (3), pp. 426–451.
- Benjamin, D. J., Sebastian, B. (2006), Who is “Behavioral? Cognitive Ability and Anomalous Preferences”
- Bernard, A. B., Bradford, J., Schott, P. K. (2006), Importers, Exporters, and Multinationals: A Portrait of Firms in the U. S. that Trade Goods,.
- Camfferman, K., Cooke, T. E. (2004), The Profits of the Dutch East India Company’s Japan Trade,, 40 (1), pp. 49–75.
- Casari, M., Ham, J. C., Kagel, J. H. (2007), Selection Bias, Demographic Effects, and Ability Effects in Common Value Auction Experiments,, 97 (4), pp. 1278–1304.
- Chalos, P., Haka, S. (1990), Transfer Pricing under Bilateral Bargaining,, 65 (3), pp. 624–41.
- Clausing, K. A. (2003), Tax-Motivated Transfer Pricing and US Intrafirm Trade Prices,, 87 (9), pp. 2207–2223.
- Collins, J., Kemsley, D., Lang, M. (1998), Cross-Jurisdictional Income Shifting and Earnings Valuation,, 36 (3), pp. 209–229.
- Dejong, V. D., Forsythe, R., Kim, J., Uecker, W. C. (1999), A Laboratory Investigation of Alternative Transfer Pricing Mechanisms,, 14, pp. 41–64.
- Desai, M. A., Foley, C. F., Hines, J. R. (2006), The demand for tax haven operations,, 90 (3), pp. 513–531.
- Dharmapala, D., Riedel, N. (2013), Earning shocks and tax-motivated income-shifting: Evidence from European multinationals, 97, pp. 95–107.
- Eden, L. (1983), Transfer pricing policies under tariff barriers,, 16 (4), pp. 669–685.
- Eden, L., Rugman, A. M. (1985),, New York, St. Martin’s Press, pp. 13–46.
- Eden, L. (1998),, Toronto, University of Toronto Press.
- Frederick, S. (2005), Cognitive Reflection and Decision Making,, 19 (4), pp. 25–42.
- Gabrielsen, T. S., Schjelderup, G. (1999), Transfer Pricing and Ownership Structure,Economics, 10 (4), pp. 673–88.
- Gould, J. R. (1964), Internal Pricing in Firms when There are Costs of Using an Outside Market,, 37 (1), pp. 61–67.
- Grant, R., Grantley, T., Roman, L. (2013), Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms,, 9, pp. 136–150.
- Hirshleifer, J. (1956), On the Economics of Transfer Pricing,, 29 (3), pp. 172–184.
- Hirshleifer, J. (1957), Economics of the Divisionalized Firm,, 30 (2), pp. 96–108.
- Grubert, H., Mutti, J. (1991), Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making,, 73 (2), pp. 285–93.
- Hines, J. R., Rice, E. M. (1994), Fiscal Paradise: Foreign Tax Havens and American Business,, 109 (1), pp. 49–82.
- Horst, T. (1971), Theory of the Multinational Firm: Optimal Behavior under Differing Tariff and Tax Rates,, 79 (5), pp. 1059–1072.
- Horst, T. (1973), The simple analytics of multinational firm behaviour, in: M. B. Connoly, A. K. Swoboda (eds.),, George Allen and Unwin, London, pp. 72–84.
- Kachelmeier, S. J., Towry, K. L. (2002), Negotiated Transfer Pricing: Is Fairness Easier Said than Done?,, 77, pp. 571–593.
- Kant, C. (1998), Foreign Subsidiary, Transfer Pricing and Tariffs,, 55 (1), pp. 162–170.
- Mataloni, R. J., Jr., Fahim-Nader, M. (1996), Operations of U. S. multinational companies: preliminary results from the 1994 benchmark survey,, 76 (12), pp. 11–37.
- Moore, D. A., Healy, P. J. (2008), The Trouble with Overconfidence,, 115 (2), pp. 502–517.
- Sheppard, L. (2010), Transfer Pricing as Tax Avoidance, available at:
- Silverman, J., Gracon, T. B., Houston, D. (2008), Improving Transfer Pricing Risk Management in High-Technology Companies,, 2edition.
- Su, J. (2016), France Wants Google To Pay $ 1.8 Billion in Back Taxes: Reports,(Feb. 24).
- Tang, R. (1994),, The United Nations Library on Transnational Corporations: Transfer Pricing and Taxation, Routledge.
- Tang, R. Y. W. (1997),, Westport, Connecticut, Quorum Books.
- United Nations Conference on Trade and Development (1999),. New York and Geneva: United Nations.
- U. S. Census Bureau News. (2010), U. S. Department of Commerce, Washington D. C.
DOI: https://doi.org/10.1515/ijme-2016-0010 | Journal eISSN: 2543-5361 (formerly 2299-9701) | Journal ISSN: 2299-9701
Language: English
Page range: 27 - 48
Published on: Jul 15, 2016
Published by: SGH Warsaw School of Economics
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Related subjects:
© 2016 Quoc H. Tran, Rachel T. A. Croson, Barry J. Seldon, published by SGH Warsaw School of Economics
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.