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International taxation and multinational activity
Hines, James R. (ed.) - 2001
Persistent link: https://www.econbiz.de/10013480776
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Transfer Pricing by U.S.-Based Multinational Firms
Bernard, Andrew B. - 2006
This paper examines how prices set by multinational firms vary across arm's-length and related-party customers. Comparing prices within firms, products, destination countries, modes of transport and month, we find that the prices U.S. exporters set for their arm's-length customers are...
Persistent link: https://www.econbiz.de/10012466172
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The X Tax in the World Economy
Bradford, David F. - 2004
monitoring imports, obviates the tourism problem' whereby people can reduce their taxes by consuming in a low-tax jurisdiction …
Persistent link: https://www.econbiz.de/10012468014
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Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax
Bradford, David F. - 2003
goods and services across borders, obviates what I call the tourism problem' whereby people can reduce their taxes by …
Persistent link: https://www.econbiz.de/10012468855
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The Impact of Transfer Pricing on Intrafirm Trade
Clausing, Kimberly A. - 1998
examines the extent to which tax minimizing behavior influences intrafirm trade. The results indicate that taxes have a … countries are underpriced and U.S. purchases from affiliates in high tax countries are overpriced. Taxes are also shown to have …
Persistent link: https://www.econbiz.de/10012472125
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Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting
Gordon, Roger H. - 1994
Several recent papers argue that corporate income taxes should not be used by small, open economies. With capital … directly. However, corporate taxes not only exist but rates are roughly comparable with the top personal tax rates. Past models … and corporate tax bases) and cross-border (through transfer pricing). Countries need cash-flow corporate taxes as a …
Persistent link: https://www.econbiz.de/10012474242
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The Transfer Pricing Problem : Where the Profits Are
Hines, James R, Jr - 1990
Section 1 introduces the material. Section 2 of this paper describes the transfer pricing problem and some solutions that have been proposed in the past. Section 3 offers a different solution and demonstrates that it supports an efficient allocation of resources. Section 4 briefly discusses some...
Persistent link: https://www.econbiz.de/10012475460
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Multinational Corporations, Transfer Prices, and Taxes : Evidence from the U.S. Petroleum Industry
Bernard, Jean-Thomas - 1989
evade taxes. We offer several hypotheses to explain our findings …
Persistent link: https://www.econbiz.de/10012476035
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The International Price System
Gopinath, Gita - 2015
I define and provide empirical evidence for an "International Price System" in global trade employing data for thirty-five developed and developing countries. This price system is characterized by two features. First, the overwhelming share of world trade is invoiced in very few currencies, with...
Persistent link: https://www.econbiz.de/10012457023
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Taxes and capital formation
Feldstein, Martin S. (ed.) - 1987
Persistent link: https://www.econbiz.de/10000742921