Numerous (high-tax) countries presume that multinational firms use their transferpricing policies to shift profits into countries with lower tax rates. To avoid the corresponding loss in tax revenues, tax authorities develop constantly tightening rules to curb transfer-price distortions....

The use of information plays an important role in the choice of transfer prices (TP). We discuss the information provision of two centralized mechanisms, namely, actual-cost and standard-cost based TP. Actual cost based TP use all available cost information whereas standard cost based TP only...

Da kostenbasierten Verrechnungspreisen in der betrieblichen Praxis eine besondere Bedeutung zukommt, untersucht dieser Beitrag, welche Investitions- und Handelsanreize durch istkosten- und standartkostenbasierte Verrechnugspreise gesetzt werden, wenn die Unternehmensbereiche Kreuzinvestitionen...

Im Referentenentwurf zum BilMoG wird die Untergrenze der Herstellungskosten neu gefasst, in die neben den Einzelkosten nun auch die variablen Gemeinkosten einzubeziehen sind. Der Beitrag klärt zunächst, wie variable Gemeinkosten aus Sicht der Kostenrechnung zu ermitteln sind. Anschließend...

Fertility and the provision of long-term care are connected by an aspect that has not received attention so far: both are time consuming activities that can be produced within the household or bought at the market and are, thus, connected through the intertemporal budget constraint of the...

Conventional wisdom has it that economic training and education tends to produce less cooperative people - where cooperation means following group-oriented goals. This issue has attracted particular attention in discussions of the current economic crisis where it was asked if increasing...

How to ban the fraudulent use of performance-enhancing drugs is an issue in all professional - and increasingly in amateur - sports. The main effort in enforcing a clean sport has concentrated on proving an abuse of performance-enhancing drugs and on imposing sanctions on teams and athletes. An...

In July 2001 the 70-year-old German Rabattgesetz that prevented negotiations in retail business has been abolished. During the abolition process consumer- as well as retailer pressure groups claimed that significant damages for their clients were to be expected. Using game theoretic modelling...

The information quality of mandatory financial reporting depends on two factors: (1) Are standards appropriate to produce financial statements that provide investors with sufficient information? (2) Is compliance to standards enforced by appropriate institutions? This paper addresses the...