In this paper the structure of intra-firm trade within the context of transfer price manipulation by a multinational firm is endogenized. "High" and "low" values of host-country tax rates give rise to intra-firm trade in final goods and intermediate inputs, and "intermediate" values of the tax...

In this paper the structure of intra-firm trade within the context of transfer price manipulation by a multinational firm is endogenized. "High" and "low" values of host-country tax rates give rise to intra-firm trade in final goods and intermediate inputs, and "intermediate" values of the tax...

In this article we analyze price discounts and fixed price offers in terms of their comparative impact on consumer valuation of products. Using a model of consumer valuation, we explore the interaction between the negative quality effect and the positive monetary sacrifice effect associated with...