Bernard, Jean-Thomas; Genest-Laplante, Eric - In: Applied Economics Letters 3 (1996) 5, pp. 333-340
The Canadian oil industry has been the subject of several debates with respect to charges of transfer pricing. On the basis of a large data set, which includes all oil shipments into the US and Canada from 1974-84, the first direct test of manipulative transfer pricing, based on actual company...