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Conflicting Transfer Pricing Incentives and the Role of Coordination
23/23 checkable references clean · checked 2026-08-28
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
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The 23 checked references that resolve
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The importance of the internal information environment for tax avoidance
resolves10.2307/2109519
Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making
resolves10.1016/j.jpubeco.2007.11.002
International profit shifting within multinationals: A multi-country perspective
resolves10.1086/259814
The Theory of the Multinational Firm: Optimal Behavior under Different Tariff and Tax Rates
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Die Zwei-Klassen-Medizin ist tot, lang lebe die Zwei-Klassen-Medizin!
resolves10.2307/2491168
Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes
resolves10.1111/j.1475-679X.2012.00463.x
Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?
resolves10.1111/j.1911-3846.2011.01136.x
The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross‐Jurisdictional Income Shifting*
resolves10.1111/1911-3846.12148
A Comparison of the Tax‐Motivated Income Shifting of Multinationals in Territorial and Worldwide Countries
resolves10.17310/ntj.2004.1.05
Do Foreign Multinationals' Tax Incentives Influence Their U.S. Income Reporting and Debt Policy?
resolves10.3386/w15548
A Concordance Between Ten-Digit U.S. Harmonized System Codes and SIC/NAICS Product Classes and Industries
resolves10.17310/ntj.2007.3.12
The Foreign Source Income Repatriation Patterns of US Parents in Worldwide Loss
The 12 references without a DOI — listed, not checked
no DOI — not checkedUnprofitable Affiliates and Income Shifting Behavior
no DOI — not checkedPrecision under Pressure, Global Transfer Pricing Survey
no DOI — not checkedU.S. Income Tax Transfer Pricing Rules and Resource Allocation: The Case of Decentralized Multinational Firms
no DOI — not checkedManaging Transfer Pricing and Customs Valuation
no DOI — not checkedU.S. multinational companies: Operations in 2001
no DOI — not checkedORGANIZATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD)
no DOI — not checkedref27
no DOI — not checkedref30
no DOI — not checkedCorporate Tax Department Survey
no DOI — not checkedref33
no DOI — not checkedref34
no DOI — not checkedPct_Export and Pct_Import measure the significance of international trade for the firm as the ratio of total U.S. exports to total U.S. sales, and the ratio of total U.S. imports to total U.S. sales, respectively. Column (5) reports results using SizeDum as our measure of Corp-Coordination. SizeDum equals 1 if logFirmAssets is below the median of the sample distribution, 0 otherwise, where logFirmAssets is the natural log of firm total assets. logPTI equals the natural log of foreign affiliate pre-tax income. ITPI measures the income tax transfer pricing incentive and is equal to (t f -t US ), where t f equals the ratio of foreign income tax expense to pre-tax income, and t US equals the U.S. statutory rate. Conflict25, Conflict50, and Conflict75 are indicator variables equal to 1 if Conflict is equal to 1 and Duty (net of the income tax benefit) is greater than 25, 50, and 75 percent, respectively, of the income tax transfer pricing incentive (e.g., the absolute value of ITPI). Conflict equals 1 when both Buyer and High-Income-Tax are equal to 1, or both Buyer and High-Income-Tax are equal to 0, 0 otherwise where Buyer equals 1 if the foreign affiliate buys from its U.S. parent and High-Income-Tax equals 1 if t f > t US . Duty is the average country-year import duty rate, as reported by the World Bank, net of the income tax rate in the country of the buyer: t f or t US . logAssets equals the natural log of foreign affiliate total assets. logComp equals the natural log of foreign affiliate total employee compensation. logGDP equals the natural log of gross domestic product in the foreign affiliate's country, as reported by the Economist Intelligence Unit. unless otherwise noted. Column (1) reports results using One_Authority as our measure of Gov't-Coordination. One_Authority equals 1 if the revenue body and customs agency are formally integrated into a single governmental authority, 0 otherwise, as reported by the OECD. Column (2) reports results using One_Audit as our measure of Gov'tCoordination. One_Audit equals 1 if the revenue body conducts tax audits such that multiple types of tax liabilities are audited simultaneously, 0 otherwise, as reported by the OECD. Column (3) reports results using Centralized as our measure of Corp-Coordination
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