Arbeitspapier
The effect of transfer pricing regulations on intra-industry trade
We analyse the effect of transfer pricing regulations on trade ows. We base our estimation on a panel gravity model, where the transfer pricing regulations are modeled as trade costs. To abstract from any aggregate demand shocks, we focus on intermediate goods in the car industry. Our results suggest a significant volume effect on the exported quantity as a result of the introduction of transfer pricing laws in the exporting country. Exports to lower tax rate countries are reduced, whilst exports to higher tax rate countries are increased. In line with theory, transfer pricing regulations only play a role if a tax rate difference exists between the trading partners.
- Language
-
Englisch
- Bibliographic citation
-
Series: Hohenheim Discussion Papers in Business, Economics and Social Sciences ; No. 32-2017
- Classification
-
Wirtschaft
Multinational Firms; International Business
Business Taxes and Subsidies including sales and value-added (VAT)
Tax Evasion and Avoidance
- Subject
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Panel Gravity Model
Transfer Pricing Regulations
Intermediate Goods Trade
Corporate Tax
- Event
-
Geistige Schöpfung
- (who)
-
Dekker, Vincent
Strohmaier, Kristina
- Event
-
Veröffentlichung
- (who)
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Universität Hohenheim, Fakultät Wirtschafts- und Sozialwissenschaften
- (where)
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Stuttgart
- (when)
-
2017
- Handle
- URN
-
urn:nbn:de:bsz:100-opus-14318
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Dekker, Vincent
- Strohmaier, Kristina
- Universität Hohenheim, Fakultät Wirtschafts- und Sozialwissenschaften
Time of origin
- 2017
Other Objects (12)
The effect of transfer pricing regulations on intra-industry trade
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Time Zones and Periodic Intra-Industry Trade
Two Approaches of Measuring Intra-industry Trade
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Anti-dumping, Intra-industry Trade and Quality Reversals
Intra-Industry mobility in the Canadian manufacturing sector
Anti-dumping, intra-industry trade and quality reversals
The conflicting ways to dissect intra-industry trade
Intra-Industry Trade and Business Cycles in ASEAN
The effect of transfer pricing regulations on intra-industry trade
Intra-Industry Trade and Input Demand
Time Zones and Periodic Intra-Industry Trade
Two Approaches of Measuring Intra-industry Trade
Intra-industry trade, factor proportions and aggregation
Intra-Industry Trade, Involuntary Unemployment and Macroeconomic Stability
Intra-Industry Trade and Business Cycles in ASEAN
Anti-dumping, Intra-industry Trade and Quality Reversals
Intra-Industry mobility in the Canadian manufacturing sector
Anti-dumping, intra-industry trade and quality reversals
The conflicting ways to dissect intra-industry trade
Intra-Industry Trade and Business Cycles in ASEAN
The effect of transfer pricing regulations on intra-industry trade
Intra-Industry Trade and Input Demand
Time Zones and Periodic Intra-Industry Trade
Two Approaches of Measuring Intra-industry Trade
Intra-industry trade, factor proportions and aggregation
Intra-Industry Trade, Involuntary Unemployment and Macroeconomic Stability
Intra-Industry Trade and Business Cycles in ASEAN
Anti-dumping, Intra-industry Trade and Quality Reversals
Intra-Industry mobility in the Canadian manufacturing sector
Anti-dumping, intra-industry trade and quality reversals
The conflicting ways to dissect intra-industry trade