Tax Reforms and Evidence of Transfer Pricing

By Deborah L. Swenson. National tax journal, 2001

233 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/b9aedb259f96dda30ff0ce1f603c14dfd589b2d7

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

Do Tax Havens Flourish? (2005, background): “Swenson (2001) finds a similar pattern in the reported prices of goods imported into the United States, in which high unit tariff rates appear to be associated with unusually low prices.”
Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals (2013, unknown): “Clausing (2003) provides evidence in favor of tax-motivated transfer price distortions using data on intra-firm trade prices of US multinationals (see also Swenson (2001) and Bartelsman and Beetsma (2003) for related studies).”
Transfer Pricing by U.S.-Based Multinational Firms (2008, methodology): “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.”
Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing (2017, background): “8Using firm-product level data, Swenson (2001) finds that prices react to taxes and tariffs, however, she is unable to distinguish between intra-firm and arm’s length transactions and thus, again, it is not clear whether this is linked to transfer pricing or pricing to market.”
A review of tax research (2010, unknown): “59 that cross-border merger and acquisitions are not as sensitive to host country tax rates as other types of investment (Swenson, 2001).”
Foreign Direct Investment and Export Upgrading (2012, background): “Anecdotal evidence and the existing empirical literature suggest that multinational corporations tend to engage in transfer pricing to shift profits to lower tax locations and save on import duties (Swenson, 2001; Clausing, 2003; Bernard, Jensen, & Schott, 2006).”
Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships (2016, background): “As seen in Figure 1, an increase in the tax wedge causes an MNC to increase the price gap between pt and pa in order to reduce its global tax burden.”
Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment (2002, background): “Swenson (2001) finds a similar pattern in the reported prices of goods imported into the United States, in which high unit tariff rates appear to be associated with unusually low prices.”
Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2016, background): “Swenson (2001) and Blouin et al. (2013) study the effect of conflicting customs duty and income tax incentives on MNE income shifting behavior.”
The Impact of Taxation on the Location of Captial, Firms and Profit: a Survey of Empirical Evidence (2007, methodology): “Swenson (2001a) examines transaction and count data for foreign-owned investments into US states.”
Intercompany Loans and Profit Shifting - Evidence from Company-Level Data (2007, unknown): “Hau∞er and Schjelderup, 2000; for empirical evidence see e.g., Swenson, 2001, Clausing,”
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.”