Experimental Evidence on Transfer Pricing

Experimental Evidence on Transfer Pricing

We use incentivized economics experiments to test both the point predictions and comparative static predictions of optimal transfer pricing models, comparing behavior under varying conditions, including wholly versus partially-owned subsidiaries and different tariff and tax rates. As predicted, we f...

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Bibliographic Details
Main Authors: Tran Quoc H., Croson Rachel T. A., Seldon Barry J.
Format: Article
Language:English
Published: Sciendo 2016-06-01
Series:International Journal of Management and Economics
Subjects:
transfer pricing
economic experiments
multinational enterprise
learning
c90
c91
l11
f23
h21
Online Access:https://doi.org/10.1515/ijme-2016-0010

Internet

https://doi.org/10.1515/ijme-2016-0010

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