No contact information is available for this researcher.
NBER Working Papers and Publications
|January 1990||Multinational Corporations, Transfer Prices, and Taxes: Evidence from the U.S.Petroleum Industry |
with Robert Weiner
in Taxation in the Global Economy, Assaf Razin and Joel Slemrod, editors
|June 1989||Multinational Corporations, Transfer Prices, and Taxes: Evidence from the U.S. Petroleum Industry|
with Robert J. Weiner: w3013
Economic research on transfer-pricing behavior by multinational corporadons has emphasized theoretical modeling and institutional description. This paper presents the fiit systematic empirical analysis of transfer prices, using data from the petroleum industry. On the basis of oil imported into the United States over the period 1973 - 1984, we test two propositions:
i) Are prices set by integrated companies for their internal transfers different from those prevailing in arm 's-length (i.e., inter-company) trade, when other variables, such as oil quality, are controlled for?
ii) Do average effective corporate income tar rates explain observed patterns of transfer pricing?
Regression analysis leads to the following conclusions:
i) Transfer and arm's-length prices differ significantly for...
- Taxation in the Global Economy, ed. by Assaf Razin and Joel Slemrod, University of Chicago Press, 1990.
- Bernard, Jean-Thomas and Robert J. Weiner. "Transfer Prices And The Excess Cost Of Canadian Oil Imports: New Evidence On Bertrand Versus Rugman," Canadian Joural of Economics, 1992, v25(1), 22-40.