메뉴 건너뛰기




Volumn 87, Issue 9-10, 2003, Pages 2207-2223

Tax-motivated transfer pricing and US intrafirm trade prices

Author keywords

International taxation; Intrafirm trade; Transfer pricing

Indexed keywords


EID: 0141425885     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(02)00015-4     Document Type: Article
Times cited : (327)

References (20)
  • 1
    • 0001932783 scopus 로고
    • Multinational corporations, transfer prices, and taxes: Evidence from the US petroleum industry
    • A. Razin, J. Slemrod (Eds.), Chicago: University of Chicago Press
    • Bernard J.-T. Weiner R.J. Multinational corporations, transfer prices, and taxes: evidence from the US petroleum industry. In: Razin A. Slemrod J. (Eds.), Taxation in the Global Economy 1990 University of Chicago Press Chicago
    • (1990) Taxation in the Global Economy
    • Bernard, J.-T.1    Weiner, R.J.2
  • 2
    • 0141471765 scopus 로고    scopus 로고
    • Final Report of a Study on Corporate Effective Tax Rates in the European Union. April
    • Buijink W. Janssen B. Schols Y. 1999 Final Report of a Study on Corporate Effective Tax Rates in the European Union. April.
    • (1999)
    • Buijink, W.1    Janssen, B.2    Schols, Y.3
  • 3
    • 0141583389 scopus 로고    scopus 로고
    • US Direct Investment Abroad: Operations of US Parent Companies and Their Foreign Affiliates
    • Bureau of Economic Analysis
    • Bureau of Economic Analysis, 1997 and 1998. US Direct Investment Abroad: Operations of US Parent Companies and Their Foreign Affiliates.
    • (1997)
  • 5
    • 0141694997 scopus 로고    scopus 로고
    • The impact of transfer pricing on intrafirm trade
    • J. R. Hines Jr. (Ed.), Chicago: University of Chicago Press
    • Clausing K.A.The impact of transfer pricing on intrafirm trade. In: Hines J.R. Jr. (Ed.), International Taxation and Multinational Activity 2001 173-194 University of Chicago Press Chicago
    • (2001) International Taxation and Multinational Activity , pp. 173-194
    • Clausing, K.A.1
  • 8
    • 0000910030 scopus 로고
    • Taxes, tariffs and transfer pricing in multinational corporation decision making
    • Grubert H. Mutti J. Taxes, tariffs and transfer pricing in multinational corporation decision making Review of Economics and Statistics 17 2 1991 285-293
    • (1991) Review of Economics and Statistics , vol.17 , Issue.2 , pp. 285-293
    • Grubert, H.1    Mutti, J.2
  • 9
    • 0001744533 scopus 로고
    • Income shifting in US multinational corporations
    • Giovannini, A., Hubbard, R.G., Slemrod, J. (Eds.), University of Chicago Press, Chicago
    • Harris D. Morck R. Slemrod J. Yeung B. 1993. Income shifting in US multinational corporations. In: Giovannini, A., Hubbard, R.G., Slemrod, J. (Eds.), Studies in International Taxation. University of Chicago Press, Chicago.
    • (1993) Studies in International Taxation
    • Harris, D.1    Morck, R.2    Slemrod, J.3    Yeung, B.4
  • 10
    • 84921599088 scopus 로고
    • Fiscal paradise: Foreign tax havens and American business
    • Hines J.R. Rice E.M. Fiscal paradise: foreign tax havens and American business Quarterly Journal of Economics 109 1 1994 149-182
    • (1994) Quarterly Journal of Economics , vol.109 , Issue.1 , pp. 149-182
    • Hines, J.R.1    Rice, E.M.2
  • 11
    • 0030418384 scopus 로고    scopus 로고
    • Altered states: Taxes and the location of foreign direct investment in America
    • Hines J.R. Altered states: taxes and the location of foreign direct investment in America American Economic Review 86 5 1996 1076-1094
    • (1996) American Economic Review , vol.86 , Issue.5 , pp. 1076-1094
    • Hines, J.R.1
  • 12
    • 0011267165 scopus 로고    scopus 로고
    • Tax policy and the activities of multinational corporations
    • A. J. Auerbach (Ed.), Cambridge: MIT Press
    • Hines J.R. Tax policy and the activities of multinational corporations. In: Auerbach A.J. (Ed.), Fiscal Policy: Lessons from Economic Research 1997 401-445 MIT Press Cambridge
    • (1997) Fiscal Policy: Lessons from Economic Research , pp. 401-445
    • Hines, J.R.1
  • 13
    • 0000337519 scopus 로고    scopus 로고
    • Lessons from behavioral responses to international taxation
    • Hines J.R. Lessons from behavioral responses to international taxation National Tax Journal 52 2 1999 305-322
    • (1999) National Tax Journal , vol.52 , Issue.2 , pp. 305-322
    • Hines, J.R.1
  • 14
    • 0001267882 scopus 로고
    • The theory of the multinational firm: Optimal behavior under different tariff and tax rates
    • Horst T. The theory of the multinational firm: optimal behavior under different tariff and tax rates Journal of Political Economy 79 5 1971 1059-1072
    • (1971) Journal of Political Economy , vol.79 , Issue.5 , pp. 1059-1072
    • Horst, T.1
  • 15
    • 0040283976 scopus 로고
    • Taxation of income of multinational corporations: The case of the US petroleum industry
    • Jenkins G.P. Wright B.D. Taxation of income of multinational corporations: the case of the US petroleum industry Review of Economics and Statistics 57 1 1975 1-11
    • (1975) Review of Economics and Statistics , vol.57 , Issue.1 , pp. 1-11
    • Jenkins, G.P.1    Wright, B.D.2
  • 16
    • 0039088810 scopus 로고
    • Minority ownership, deferral, perverse intrafirm trade and tariffs
    • Kant C. Minority ownership, deferral, perverse intrafirm trade and tariffs International Economic Journal 9 1 1995 19-37
    • (1995) International Economic Journal , vol.9 , Issue.1 , pp. 19-37
    • Kant, C.1
  • 17
    • 38249019753 scopus 로고
    • Multinational firms and government revenue
    • Kant C. Multinational firms and government revenue Journal of Public Economics 42 2 1990 135-147
    • (1990) Journal of Public Economics , vol.42 , Issue.2 , pp. 135-147
    • Kant, C.1
  • 18
    • 0042194773 scopus 로고
    • Intra-firm royalties crossing frontiers and transfer pricing behavior
    • Kopits G.F. Intra-firm royalties crossing frontiers and transfer pricing behavior Economic Journal 86 1976 791-805
    • (1976) Economic Journal , vol.86 , pp. 791-805
    • Kopits, G.F.1
  • 19
    • 0011033851 scopus 로고
    • Transfer pricing by multinational manufacturing firms
    • Lall S. Transfer pricing by multinational manufacturing firms Oxford Bulletin of Economics and Statistics 35 1973 173-195
    • (1973) Oxford Bulletin of Economics and Statistics , vol.35 , pp. 173-195
    • Lall, S.1
  • 20
    • 0011004125 scopus 로고    scopus 로고
    • Price Waterhouse New York: Price Waterhouse
    • Price Waterhouse Corporate Taxes-A Worldwide Summary 1997 Price WaterhouseNew York and later editions
    • (1997) Corporate Taxes-A Worldwide Summary


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.