| Reference: | Bloch F., Lefebvre E., 1999, Corporate tax competition, tariffs, and multinational firms, Economics Letters 65, 221-225.
Bond E. W., 1980, Optimal transfer pricing when tax rates differ, Southern Economic Journal 47.1, 191-200.
Chang F. K., Tu C. Y., 2004, Issues of transfer pricing and how to deal with them, Deloitte & Touche.
Copithorne L., 1971, International corporate transfer prices and government policy, Canadian Journal of Economics 4, 324-341.
Dawson P. C., Miller S. M., 2000, Transfer pricing in the decentralized multinational corporation, Working Paper.
Devadoss S., 1997, Price determination in a bilateral monopoly, Working Paper, Department of Agricultural Economics, University of Idaho.
Devadoss S., Cooper K., 2000, Simultaneous price and quantity determination in a joint profit maximizing bilateral monopoly under dynamic optimization, International Economic Journal 14, 71-84.
Diewert W. E., 1985, Transfer pricing and economic efficiency, in: A.M. Rugman and L. Eden, eds., Multinationals and transfer pricing (St. Martin’s New York), 47-81.
Eden L., 1985, The microeconomics of transfer pricing, in: A.M. Rugman and L. Eden, eds., Multinationals and transfer pricing (St. Martin’s New York), 13-46.
Elitzur R., Mintz J., 1996, Transfer pricing rules and corporate tax competition, Journal of Public Economics 60, 401-422.
Haufler A., Schjelderup G., 2000, Corporate tax systems and cross country profit shifting, Oxford Economic Papers 52, 306-325.
Host T., 1971, The theory of the multinational firm: optimal behavior under different tariff and tax rates, Journal of Political Economy 79, 1059-1072.
Kamien M. I., Schwartz N. L., 1991, Dynamic optimization: the calculus of variations and optimal control in economics and management, 2nd ed., New York: Elsevier Science.
Kant C., 1988, Endogenous transfer pricing and the effects of uncertain regulation, Journal of International Economics 24, 147-157.
Kel, 2003, Lectures on Public Finance Part1_Chap9, 2003 version.
Korn E., Lengsfeld S., 2003, Duopolistic competition, taxes, and the arm’s length principle, Working Paper.
Samuelson L., 1982, The multinational firm with arm’s length transfer price limits, Journal of International Economics 13, 365-374.
Takayama A., 1993, Analytical methods in economics, The University of Michigan Press. |
