search query: @indexterm INTERNATIONAL TAXATION / total: 22
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| Author: | Clausing, K. A. |
| Title: | Tax-motivated transfer pricing and US intrafirm trade prices |
| Journal: | Journal of Public Economics
2003 : SEP, VOL. 87:9-10, p. 2207-2223 |
| Index terms: | International taxation Transfer pricing Intra-industry trade |
| Language: | eng |
| Abstract: | The author analyzes monthly data on US international trade prices between 1997 and 1999 in order to investigate the impact of tax-motivated transfer pricing in US intrafiorm trade prices. There is a strong and statistically significant relationship between countries' tax rates and the prices of intrafirm transactions. Controlling for other variables that affect trade prices, as country tax rates are lower, US intrafirm export prices are lower, and US intrafirm import prices are higher. |
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