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来源类型 | Working Paper |
规范类型 | 报告 |
DOI | 10.3386/w6688 |
来源ID | Working Paper 6688 |
The Impact of Transfer Pricing on Intrafirm Trade | |
Kimberly A. Clausing | |
发表日期 | 1998-08-01 |
出版年 | 1998 |
语种 | 英语 |
摘要 | Using data on the operations of U.S. parent firms and their foreign affiliates between 1982 and 1994, this paper examines the extent to which tax minimizing behavior influences intrafirm trade. The results indicate that taxes have a substantial influence on intrafirm trade flows between U.S. parent firms and their affiliates abroad; the United States has less favorable intrafirm trade balances with low tax countries. This result is anticipated if U.S. sales to affiliates in low tax countries are underpriced and U.S. purchases from affiliates in high tax countries are overpriced. Taxes are also shown to have an influence on intrafirm trade flows between different foreign affiliates of U.S. firms. |
URL | https://www.nber.org/papers/w6688 |
来源智库 | National Bureau of Economic Research (United States) |
引用统计 | |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/564197 |
推荐引用方式 GB/T 7714 | Kimberly A. Clausing. The Impact of Transfer Pricing on Intrafirm Trade. 1998. |
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w6688.pdf(988KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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