The Transfer Pricing Problem: Where the Profits Are / James R. Hines, Jr..

Format:

Book

Author/Creator:

Hines, James R, Jr.

Contributor:

National Bureau of Economic Research.

Series:

Working Paper Series (National Bureau of Economic Research) no. w3538.

NBER working paper series no. w3538

Language:

English

Physical Description:

1 online resource: illustrations (black and white);

Other Title:

The Transfer Pricing Problem

Place of Publication:

Cambridge, Mass. National Bureau of Economic Research 1990.

Summary:

Section 1 introduces the material. Section 2 of this paper describes the transfer pricing problem and some solutions that have been proposed in the past. Section 3 offers a different solution and demonstrates that it supports an efficient allocation of resources. Section 4 briefly discusses some of the complications that arise in practice, analyzes methods governments have employed to address this problem, and argues that the solution corresponds to concepts of income division that governments have tried to employ in broader contexts.

Notes:

Print version record

December 1990.