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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...
Persistent link: https://www.econbiz.de/10010296326
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...
Persistent link: https://www.econbiz.de/10010296327
This study analyzes the impact of international trade on the diffusion of flexible manufacturing in a general equilibrium framework. Suppliers produce a flexible base product that can be adapted to the specific input requirements of a continuum of downstream industries. The vertical structure is...
Persistent link: https://www.econbiz.de/10010296394
Drawing on Transaction Costs Economics, this paper develops a new approach to conflict of law rules. It outlines a concept of constitutional uncertainty in international trade and presents a model of international transactions in the presence of a diversity of legal orders. We develop a general...
Persistent link: https://www.econbiz.de/10010296890
Labor market integration raises welfare in the absence of distortions. This paper examines labor and goods market integration in a general equilibrium model with social capital. The findings are: i) labor market integration has an ambiguous impact on welfare, and raises it if the goods produced...
Persistent link: https://www.econbiz.de/10010261794
This paper examines the welfare implications associated with different degrees of diversity or similarity between migrants and natives under both migration and trade. We use a general equilibrium model of migration, human capital and social capital and find that there are three equilibrium...
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