Transfer Pricing by U.S.-Based Multinational Firms

By Andrew B. Bernard, J. B. Jensen, Peter K. Schott. 2008

251 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/c7263283a2c5f5c9c46c7952862a60284effa8c0

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Citations in the corpus

Evasion Behaviors of Exporters and Importers: Evidence from the U.S.–China Trade Data Discrepancy (2012, background): “Following the implicit assumption of Bernard et al. (2006), we assume that the penalty is added directly to the costs incurred by traders and is not tax-deductible (e.”
Multinational Firm Tax Avoidance and Tax Policy (2009, background): “There have also been a few studies that directly consider the impact of transfer pricing incentives on trade prices, including Clausing (2003) and Bernard, Jensen, and Schott (2006). Both studies fi nd that tax infl uences have large effects on intrafi rm trade prices.”
Unprofitable Affiliates and Income Shifting Behavior (2016, background): “Overesch (2006) uses intercompany accounts receivable (A/R) to indirectly measure intrafirm prices while Bernard, Jensen, and Schott (2008) use the prices U.S. exporters charge foreign customers.”
Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing (2017, methodology): “42Bernard et al. (2006) find that the difference between intra- and extra-firm prices is greater for differentiated goods than for homogenous ones, however, they do not estimate how the effect of taxes impacts the price wedge across groups. 43In the Online Appendix, we go beyond the binary product c”
The boundaries of the multinational firm: an empirical analysis (2008, background): “Further, Bernard et al. (2006) show that at the HS10 level, multinationals typically conduct both intra-firm and arm’s length trade, sometimes even to the same destination country.”
Firm Response to Competitive Shocks: Evidence from China’s Minimum Wage Policy (2020, unknown): “In Table 3, Column (1) features both firm and time fixed effects, whereas Columns (2)-(8) use firm and interacted industry and time fixed effects.”
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2018, background): “Later studies provide more direct evidence, showing that the price wedge between the arm’s length price for unrelated transactions and the transfer price for related-party transactions varies systematically with corporate tax rate differentials faced by MNCs in the USA (Clausing, 2003; Bernard et al”
How do different exporters react to exchange rate changes? Theory, empirics and aggregate implications (2009, unknown): “: Unit Value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)”
Offshore Profit Shifting and Domestic Productivity Measurement (2017, background): “5See, for example, Bartelsman and Beetsma (2003), Bernard, Jensen, and Schott (2006), Clausing (2003), Grubert and Mutti (1991), and Hines and Rice (1994).”