Formula apportionment and transfer pricing under oligopolistic competition

Journal of Public Economic Theory

Volumn 5, Issue 2, 2003, Pages 419-437

  Nielsen, Søren Bo ^a   Raimondos Møller, Pascalis ^b   Schjelderup, Guttorm ^c  

^a CESifo ^*  (Denmark)

^b UNIVERSITY OF COPENHAGEN   (Denmark)

^c NORWEGIAN SCHOOL OF ECONOMICS   (Norway)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0346408329     PISSN: 10973923     EISSN: 14679779     Source Type: Journal    
DOI: 10.1111/1467-9779.00140     Document Type: Article

References (26)

1. BASU, K. (1993) Lectures in Industrial Organization Theory. Oxford: Blackwell.
2. BIRD, R. M., and D. J. S. BREAN (1986) The interjurisdictional allocation of income and unitary taxation debate. Canadian Tax Journal 34, 1377-1416.
3. BRANDER, J. (1995) Strategic trade policy; in The Handbook of International Economics 3, G. GROSSMAN and K. ROGOFF, eds. Amsterdam: North-Holland.
4. BUCKS, D. R., and M. MAZEROV (1993) The state solution to the federal government's transfer pricing problem, National Tax Journal 46, 385-392.
5. BULOW, J., J. GEANAKOPOLOS, and P. KLEMPERER (1985) Multimarket oligopoly: Strategic substitutes and complements, Journal of Political Economy 93, 488-511.
6. CAILLAUD, B., B. JULIEN, and P. PICCARD (1995) Competing vertical structures: Precommitment and renegotiation, Econometrica 63, 621-646.
7. ELITZUR, R., and J. MINTZ (1996) Transfer pricing rules and corporate tax competition, Journal of Public Economics 60, 401-422.
8. FERSTHMAN, C., and K. JUDD (1987) Equilibrium incentives in oligopoly, American Economic Review 77, 927-940.
9. GORDON, R., and J. D. WILSON (1986) An examination of multijurisdictional corporate income taxation under formula apportionment, Econometrica 54, 1357-1373.
10. KANT, C. (1990) Multinational firms and government revenues, Journal of Public Economics 42, 135-147.
11. KATZ, M. (1991) Game-playing agents: Unobservable contracts as precommitments, Rand Journal of Economics 22, 307-328.
12. KEEN, M. (1993) The welfare economics of tax co-ordination in the European Community: A survey, Fiscal Studies 14, 15-36.
13. MCLURE, C. E. (1987) Economic integration and European taxation of corporate income at source: Some lessons from the US experience; in Beyond 1992: A European Tax System, M. GRAMMIE and B. ROBINSON, eds. London: Institute for Fiscal Studies.
14. MINTZ, J. (1999) Globalization of the corporate income tax: The role of allocation, FinanzArchiv 56, 389-423.
15. MUSGRACE, P. (1973) International tax base division and the multinational corporation, Public Finance 27, 394-411.
16. NIELSEN, S. B., P. RAIMONDOS-MØLLER, and G. SCHJELDERUP (2001) Tax spillovers under separate accounting and formula apportionment, EPRU Working Paper no. 01-07, University of Copenhagen.
17. RAIMONDOS-MØLLER, P., and K. SCHARF (2001) Transfer pricing rules when governments compete, Oxford Economic Papers 54, 230-246.
18. SCHJELDERUP, G., and L. SØRGARD (1997) Transfer pricing as a strategic device for decentralized multinationals, International Tax and Public Finance 4, 277-290.
19. SCHJELDERUP, G., and A. WEICHENRIEDER (1999) Trade multinationals and transfer pricing regulation, Canadian Journal of Economics 33, 817-834.
20. SHACKELFORD, D., and J. SLEMROD (1998) The revenue consequences of using formula apportionment to calculate U. S. and foreign-source income: A firm-level analysis, International Tax and Public Finance 5, 41-59.
21. SKLIVAS, S. D. (1987) The strategic choice of managerial incentives, Rand Journal of Economics 18, 452-458.
22. TANZI, V., and L. A. BOVENBERG (1990) Is there a need for harmonizing capital income taxes within EC countries? in Reforming Capital Income Taxation,H. SIEBERT, ed., Tubingen: Mohr.
23. TIROLE, J. (1988) The Theory of Industrial Organization. Cambridge, MA: Harvard University Press.
24. VICKERS, J. (1985) Delegation and the theory of the firm, Economic Journal 95, 138- 147.
25. WEINER, J. (1996) Estimates of how the unitary tax affects business investment. Manuscript.
26. WILDASIN, D. (2000) State and provincial corporate income taxation: Current practice and policy issues for the United States and Canada, Canadian Tax Journal 48, 424-441.