Transfer pricing and strategic taxation of globally joint inputs

Review of International Economics

Volumn 4, Issue 2, 1996, Pages 202-210

  Konan, Denise Eby ^a  

^a UNIVERSITY OF HAWAII   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0342875436     PISSN: 09657576     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1467-9396.1996.tb00096.x     Document Type: Article

References (10)

1. Ault, Hugh J., and David F. Bradford, "Taxing International Income: An Analysis of the U.S. System and Its Economic Premises," in Assaf Razin and Joel Slemrod (eds.), Taxation in the Global Economy, Chicago: University of Chicago Press, 1990.
2. Bond, Eric W., and Larry Samuelson, "Strategic Behavior and the Rules for International Taxation of Capital," Economic Journal 99 (1989):1099-111.
3. Caves, Richard E., Multinational Enterprise and Economic Analysis, Cambridge: Cambridge University Press, 1982.
4. Copithorne, Lawrence, "International Corporate Transfer Prices and Government Policy," Canadian Journal of Economics 4 (1971):324-41.
5. Donnenfeld, Shabtai, and Thomas J. Prusa, "Commercial Policy towards Multinational Corporations under Imperfect Information," Review of International Economics 1 (1993):164-79.
6. Gresik, Thomas A., and Douglas R. Nelson, "Incentive-Compatible Regulation of a Foreign-Owned Subsidiary," Journal of International Economics 36 (1994):309-31.
7. Horst, Thomas, "Theory of the Multinational firm: Optimal Behavior under Differing Tariff and Tax Rates," Journal of Political Economy 79 (1971):1059-72.
8. Huizinga, Harry, "The Tax Treatment of R&D Expenditures of Multinational Enterprises," Journal of Public Economics 47 (1992):343-59.
9. Markusen, James R., "Multinationals, Multi-plant Economies, and the Gains from Trade," Journal of International Economics 16 (1984):205-24.
10. Slemrod, Joel, "Effect of Taxation with International Capital Mobility," in Henry J. Aaron, Harvey Galper, and Joseph A. Pechman (eds.), Uneasy Compromise: Problems of Hybrid Income Consumption Tax, Washington, D.C.: Brookings Institute, 1988.