Decentralization and transfer pricing under oligopoly

Southern Economic Journal

Volumn 67, Issue 2, 2000, Pages 414-426

  Zhao, Laixun ^a  

^a HOKKAIDO UNIVERSITY   (Japan)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0034359579     PISSN: 00384038     EISSN: None     Source Type: Journal    
DOI: 10.2307/1061478     Document Type: Article

References (27)

1. Amershi, Amin H., and P. Cheng. 1990. Intrafirm resource allocation: The economics of transfer pricing and cost allocations in accounting. Contemporary Accounting Research 7:61-99.
2. Bond, Eric W. 1980. Optimal transfer pricing when tax rates differ. Southern Economic Journal 47:191-200.
3. Brander, James, and Barbara Spencer. 1985. Export subsidies and international market share rivalry. Journal of International Economics 18:83-100.
4. Diewert, Erwin W. 1985. Transfer pricing and economic efficiency. In Multinationals and Transfer Pricing, edited by Alan M. Rugman and Lorraine Eden. New York: St. Martin's Press, pp. 47-80.
5. Eden, Lorraine. 1995. The microeconomics of transfer pricing. In Multinationals and Transfer Pricing, edited by Alan M. Rugman and Lorraine Eden. New York: St. Martin's Press, pp. 13-46.
6. Elitzur, Ramy, and Jack Mintz. 1996. Transfer pricing rules and corporate tax competition. Journal of Public Economics 60:401-22.
7. Fershtman, Chaim, Kenneth L. Judd, and Ehud Kalai. 1991. Observable contracts: Strategic delegation and cooperation. International Economic Review 32:551-9.
8. Grabski, Severin V. 1985. Transfer pricing in complex organizations: A review and integration of recent empirical and analytical research. Journal of Accounting Research 4:33-71.
9. Halperin, Robert M., and Bin Srinidhi. 1991. U.S. income tax transfer-pricing rules and resource allocation: The case of decentralized multinational firms. The Accounting Review 66:141-57.
10. Hansen, Don R., and Janet I. Kimbrell. 1991. Transfer pricing and efficiency: A game theoretic perspective for divisionalized firms. Advances in Accounting 9:79-101.
11. Hirshleifer, Jack. 1956. On the economics of transfer pricing. Journal of Business (July):172-84.
12. Holm, Pasi. 1997. Vertically integrated oligopoly and international trade policy. Canadian Journal of Economics 30: 194-207.
13. Ishikawa, Jota, and Ki-Dong Lee. 1997. Backfiring tariffs in vertically related markets. Journal of International Economics 42:395-424.
14. Ishikawa, Jota, and Barbara Spencer. 1999. Rent-shifting export subsidies with an imported intermediate product. Journal of International Economics 48:199-232.
15. Janeba, Eckhard. 1996. Foreign direct investment under oligopoly: Profit shifting or profit capturing? Journal of Public Economics 60:423-45.
16. Katrak, Homi. 1983. Multinational firm's global strategies, host country indigenisation of ownership and welfare. Journal of Development Economics 13:331-48.
17. Madan, Vibhas. 1992. Commercial policy, intermediate goods, and endogenous transfer prices. Journal of Quantitative Economics 8:231-45.
18. Nash, John. 1953. Two-person cooperative games. Econometrica 21:129-40.
19. Prusa, Thomas J. 1990. An incentive compatible approach to the transfer pricing problem. Journal of International Economics 28:155-72.
20. Spencer, Barbara J., and Ronald W. Jones. 1991. Vertical foreclosure and international trade policy. Review of Economic Studies 58:153-70.
21. Spencer, Barbara J., and Ronald W. Jones. 1992. Trade and protection in vertically related markets. Journal of International Economics 32:31-55.
22. Tang, R. Y. W. 1980. Canadian transfer pricing practices. CA Magazine (Can.) (March):32-8.
23. U.S. Internal Revenue Service. Internal Revenue Code, Section 482.
24. Waterson, Michael. 1982. Vertical integration, variable proportions and oligopoly. Economic Journal 92:129-44.
25. Wu, F. H., and D. Sharp. 1979. An empirical study of transfer pricing. The International Journal of Accounting Education and Research (Spring):71-99.
26. Zhao, Laixun. 1998. Labor-management bargaining and transfer pricing in multinational corporations. Canadian Journal of Economics 31:817-29.
27. Ziss, Steffen. 1997. Strategic trade policy and vertical structure. Review of International Economics 5:142-52.