Tax-motivated transfer pricing and US intrafirm trade prices

By Kimberly A. Clausing. 2003

525 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/942920677654a0a8e0f14773384b045f97daf0d6

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

In Economics and Econometrics

Citations in the corpus

Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2016, background): “6 Prior studies on tax-motivated income shifting include Bartelsman and Beetsma (2003), Clausing (2003), Collins and Shackelford (1998), Collins et al. (1998), Desai et al. (2004a), Dharmapala and Riedel (2013), Grubert (1998), Grubert and Mutti (1991), Harris (1993), Hines and Rice (1994),…”
Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels (2017, unknown): “5 Excluded studies are, for example, Grubert and Mutti (1991), Jacob (1996), Grubert (1998), Bartelsman and Beetsma (2003), and Clausing (2003).”
Transfer Pricing by U.S.-Based Multinational Firms (2008, background): “Existing comparison of multinationals with purely domestic firms generally find that they are larger, more 6For exceptions, see the discussion of Lall (1973), Swenson (2001) and Clausing (2003) in the next section.”
INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA (2013, background): “…to shift taxable profits to low-tax countries such as, for instance, transfer pricing (e.g., Haufler and Schjelderup, 2000; Swenson, 2001; Clausing, 2003). measures, such as transfer pricing regulations or measures that restrict interest deductibility for internal debt, imply not only a…”
Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals (2012, unknown): “While statutory corporate tax rate changes are likely to be exogenous 2 Swenson (2001), Clausing (2003) and Bartelsman and Beetsma (2003) investigate how corporate tax rates affect the choice of intra-firm transfer prices.”
Multinational Firms and Tax Havens (2016, unknown): “With respect to different profit-shifting strategies, Clausing (2001, 2003, 2006) provides empirical evidence that taxes exert a substantial impact on transfer prices and intrafirm trade flows of U.S. firms, while Vicard (2014) provides complementary evidence for French firms.”
Should countries control international profit shifting (2006, background): “Recalling (1), (2) (3), (5) and (6) it is straightforward to obtain the payoffs of region 1 in each subgame:19”
A review of tax research (2010, unknown): “2002; Bartelsman and Beetsma, 2003; Clausing, 2003; and others). Baldenius et al. (2004) contend”
Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing (2017, methodology): “We follow Devereux & Griﬃth (1998, 2003) and use the data of Loretz 1.”
The Effect of Tax and Nontax Country Characteristics on the Global Equity Supply Chains of U.S. Multinationals (2015, unknown): “…in high tax jurisdictions disproportionately recognize expenses and affiliates in low tax jurisdictions disproportionately recognize income (see Clausing, 2003; Collins and Shackelford, 1997; Dharmapala and Riedel, 2013; Drucker, 2010; Gupta and Mills, 2002; Klassen and Shackelford, 1998;…”
Do Countries Compete over Corporate Tax Rates (2008, unknown): “Clausing (2003) tests the impact of taxes on transfer pricing directly with data on prices used in US intra-firm trade.”
The Indirect Side of Direct Investment: Multinational Company Finance and Taxation (2010, background): “Recent empirical studies on transfer pricing behavior are found in Clausing (2003) and Weichenrieder (2007).”