Transfer pricing rules and corporate tax competition

Journal of Public Economics

Volumn 60, Issue 3, 1996, Pages 401-422

  Elitzur, Ramy ^a   Mintz, Jack ^a  

^a UNIVERSITY OF TORONTO   (Canada)

Author keywords

Corporate taxation; Transfer pricing

Indexed keywords

EID: 0030170781     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/0047-2727(95)01558-2     Document Type: Article

References (22)

1. Althsuler R. and T.S. Newlon, 1993, The effects of U.S. tax policy on the income repatriation patterns of multinational corporations, in: A. Giovannini, G. Hubbard and J. Slemrod, eds., Studies in international taxation (University of Chicago Press, Chicago, IL) 77-115.
2. Amershi, A.H. and P. Cheng, 1990, Intrafirm resource allocation: The economics of transfer pricing and cost allocations in accounting, Contemporary Accounting Research 7, no. 1, 61-99.
3. Bernard, J.-T. and R. Weiner, 1990, Multinational corporations, transfer prices, and taxes: Evidence from the U.S. petroleum industry, in: A. Razin and J. Slemrod, eds., Taxation in a global economy (University of Chicago Press, Chicago, IL) 123-154.
4. Datar, S.M. and R.D. Banker, 1991, Optimal transfer pricing under postcontract information, Contemporary Accounting Research 8, no. 2, 329-352.
5. Eden, L., 1995, The microeconomics of transfer pricing, in: A.M. Rugman and L. Eden, eds., Multinationals and transfer pricing (St. Martin's Press, New York).
6. Granfield, M.E., 1993, An economic analysis of the documentation and financial implications of the new Section 482 regulations, Tax Notes International 7, no. 2.
7. Grubert, H., J. Mutti and D. Swenson, 1993, Explaining the low taxable income of foreign-controlled companies in the United States, in: A. Giovannini, G. Hubbard and J. Slemrod, eds., Studies in international taxation (University of Chicago Press, Chicago, IL) 237-270.
8. Halperin, R.M. and B. Srinidhi, 1991, U.S. income tax transfer-pricing rules and resource allocation: The case of decentralized multinational firms, The Accounting Review 66, no. 1, 141-157.
9. Harris, D., R. Morck, J. Slemrod and B. Yeung, 1993, Income shifting in U.S. multinational companies, in: A. Giovannini, G. Hubbard and J. Slemrod, eds., Studies in international taxation (University of Chicago Press, Chicago, IL) 277-302.
10. Hines, J.R. and G. Hubbard, 1990, Coming home to America: Dividend repatriations by U.S. multinationals, in: A. Razin and J. Slemrod, eds., Taxation in a global economy (Univeristy of Chicago Press, Chicago, IL) 123-154.
11. Hogg, R. and J. Mintz, 1993, Impacts of Canadian and U.S. tax reform on the financing of Canadian subsidiaries of U.S. parents, in: A. Giovannini, G. Hubbard and J. Slemrod, eds., Studies in international taxation (University of Chicago Press, Chicago, IL) 47-74.
12. Horst, T., 1993, The comparable profits method, Tax Notes International, 14 June, 1443-1458.
13. Jordan, J.S., 1989, Accounting-based divisional performance measurement: Incentives for profit maximization, Contemporary Accounting Research 6, no. 2, 903-921.
14. Kanbur, R. and M. Keen, 1993, Jeux sans frontieres: Tax competition and tax coordination when countries differ in size, American Economic Review 83, 877-892.
15. KPMG, 1994, Executive compensation practices in the TSE 300 companies, mimeo., Toronto.
16. Leechor, C. and J. Mintz, 1993, On the taxation of multinational corporate investment when the deferral method is used by the capital exporting country, Journal of Public Economics 51, no. 1, 75-96.
17. Mieszkowski, P. and G.R. Zodrow, 1989, Taxation and the Tiebout model, Journal of Economic Literature 27, No. 3, 1098-1146.
18. Mintz, J.M. and H. Tulkens, 1986, Commodity tax competition between member states of a federation: equilibrium and efficiency, Journal of Public Economics 29, 133-172.
19. Ronen, J. and K.R. Balachandran, 1988, An approach to transfer pricing under uncertainty, Journal of Accounting Research 26, no. 2, 300-314.
20. Trandel, G.A., 1994, Interstate commodity tax differentials and the distribution of residents, Journal of Public Economics 53, no. 3, 435-458.
21. Varian, H.R., 1992, Microeconomic analysis, 3rd edn. (W.W. Norton, New York).
22. Wildasin, D.E., 1986, Urban public finance (Harwood, New York).