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An incentive compatible approach to the transfer pricing problem

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  • Prusa, Thomas J.

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  • Prusa, Thomas J., 1990. "An incentive compatible approach to the transfer pricing problem," Journal of International Economics, Elsevier, vol. 28(1-2), pages 155-172, February.
    • Handle: RePEc:eee:inecon:v:28:y:1990:i:1-2:p:155-172
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    Cited by:

    1. Konrad, Kai A. & Erik Lommerud, Kjell, 2001. "Foreign direct investment, intra-firm trade and ownership structure," European Economic Review, Elsevier, vol. 45(3), pages 475-494, March.
    2. Ismail Saglam, 2015. "Regulating a Manager-Controlled Monopoly with Unknown Costs," IPEK Working Papers 1503, Ipek University, Department of Economics.
    3. Victor V. Claar, 1998. "An Incentive-Compatibility Approach To the Problem of Monitoring a Bureau," Public Finance Review, , vol. 26(6), pages 599-610, November.
    4. Matsui, Kenji, 2011. "Intrafirm trade, arm's-length transfer pricing rule, and coordination failure," European Journal of Operational Research, Elsevier, vol. 212(3), pages 570-582, August.
    5. Hamamura, Jumpei & Kurita, Kenichi, 2021. "Does stigma against tax avoidance improve social welfare?," MPRA Paper 107173, University Library of Munich, Germany.
    6. Brainard, S. Lael & Martimort, David, 1997. "Strategic trade policy with incompletely informed policymakers," Journal of International Economics, Elsevier, vol. 42(1-2), pages 33-65, February.
    7. Jellal, Mohamed, 2015. "Pouvoir syndical et régulation des firmes multinationales [Trade union power and regulation of multinational firms]," MPRA Paper 64830, University Library of Munich, Germany.
    8. Laixun Zhao, 2000. "Decentralization and Transfer Pricing Under Oligopoly," Southern Economic Journal, John Wiley & Sons, vol. 67(2), pages 414-426, October.
    9. Diaw, K., 2004. "Ownership Restrictions, Tax Competition and Transfer Pricing Policy," Discussion Paper 2004-3, Tilburg University, Center for Economic Research.
    10. Karabay, Bilgehan, 2010. "Foreign direct investment and host country policies: A rationale for using ownership restrictions," Journal of Development Economics, Elsevier, vol. 93(2), pages 218-225, November.
    11. Diaw, K., 2004. "Ownership Restrictions, Tax Competition and Transfer Pricing Policy," Other publications TiSEM 861b411d-3e15-4a24-9ed9-c, Tilburg University, School of Economics and Management.
    12. Klemm, Rebecca J. & Dwyer, Douglas W. & Brewer, Thomas L., 1995. "Determining appropriate international transfer prices: Economic and administrative rationales for using asset-based profit splits under section 482 of the U.S. tax code," Global Finance Journal, Elsevier, vol. 6(2), pages 111-119.
    13. Santiago J. Rubio & María Dolores Alepuz, 2005. "Foreign Monopolies And Tariff Agreements Under Integrated Markets," Working Papers. Serie AD 2005-38, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    14. Akinori Tomohara, 2002. "Externalities of Non-Cooperative Tax Policy in the Globally Integrated Market," Economics Working Paper Archive 476, The Johns Hopkins University,Department of Economics.
    15. Bond, Eric W. & Gresik, Thomas A., 1996. "Regulation of multinational firms with two active governments: A common agency approach," Journal of Public Economics, Elsevier, vol. 59(1), pages 33-53, January.
    16. Choi, Yongjae & Esfahani, Hadi Salehi, 1998. "Direct foreign investment and expropriation incentives: A mitigating role for match-specific capital," The Quarterly Review of Economics and Finance, Elsevier, vol. 38(1), pages 47-59.
    17. Ismail Saglam, 2024. "The Bayesian approach to monopoly regulation after 40 years," Journal of Regulatory Economics, Springer, vol. 65(1), pages 108-136, June.
    18. Dasgupta, Sudipto & Sengupta, Kunal, 1995. "Optimal regulation of MNEs and government revenues," Journal of Public Economics, Elsevier, vol. 58(2), pages 215-234, October.
    19. Robert C. Feenstra & Tracy R. Lewis, 1991. "Negotiated Trade Restrictions with Private Political Pressure," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 106(4), pages 1287-1307.
    20. Gautam Bose & Sudipto Dasgupta & Arghya Ghosh, 2008. "Multinational enterprises, cross-border acquisitions, and government policy," Discussion Papers 2008-22, School of Economics, The University of New South Wales.
    21. Dr. Metin Uyar, 2014. "A Study on Accounting of Transfer Pricing and Its Effect on Taxation," Accounting and Finance Research, Sciedu Press, vol. 3(1), pages 1-79, February.
    22. Kenji Matsui, 2012. "Auditing internal transfer prices in multinationals under monopolistic competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(6), pages 800-818, December.
    23. Bilgehan Karabay, 2017. "Optimal Regulation of Multinationals under Collusion," The World Economy, Wiley Blackwell, vol. 40(8), pages 1687-1706, August.
    24. Mark G. Herander & Brad Kamp, 1999. "Quantitative Restrictions in the Presence of Cost‐Based Informational Asymmetries," Southern Economic Journal, John Wiley & Sons, vol. 65(4), pages 870-884, April.

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