The effect of transfer pricing regulations on intra-industry trade

dc.contributor.authorDekker, Vincentde
dc.contributor.authorStrohmaier, Kristinade
dc.date.accessioned2024-04-08T08:55:09Z
dc.date.available2024-04-08T08:55:09Z
dc.date.created2017-12-12
dc.date.issued2017
dc.description.abstractWe 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.en
dc.identifier.swb496257676
dc.identifier.urihttps://hohpublica.uni-hohenheim.de/handle/123456789/6216
dc.identifier.urnurn:nbn:de:bsz:100-opus-14318
dc.language.isoeng
dc.relation.ispartofseriesHohenheim discussion papers in business, economics and social sciences; 2017,32
dc.rights.licensepubl-mit-poden
dc.rights.licensepubl-mit-podde
dc.rights.urihttp://opus.uni-hohenheim.de/doku/lic_mit_pod.php
dc.subjectPanel gravity modelen
dc.subjectTransfer pricing regulationsen
dc.subjectIntermediate goods tradeen
dc.subjectCorporate taxen
dc.subject.ddc330
dc.subject.gndVerrechnungspreisde
dc.subject.gndPreisregelungde
dc.subject.gndKörperschaftsteuerde
dc.subject.gndHandelsvolumende
dc.subject.gndAußenhandelde
dc.titleThe effect of transfer pricing regulations on intra-industry tradede
dc.type.dcmiTextde
dc.type.diniWorkingPaperde
local.accessuneingeschränkter Zugriffen
local.accessuneingeschränkter Zugriffde
local.bibliographicCitation.publisherPlaceUniversität Hohenheimde
local.export.bibtex@techreport{Dekker2017, url = {https://hohpublica.uni-hohenheim.de/handle/123456789/6216}, author = {Dekker, Vincent and Strohmaier, Kristina}, title = {The effect of transfer pricing regulations on intra-industry trade}, year = {2017}, school = {Universität Hohenheim}, series = {Hohenheim discussion papers in business, economics and social sciences}, }
local.export.bibtexAuthorDekker, Vincent and Strohmaier, Kristina
local.export.bibtexKeyDekker2017
local.export.bibtexType@techreport
local.faculty.number3de
local.institute.number520de
local.opus.number1431
local.series.issueNumber2017,32
local.series.titleHohenheim discussion papers in business, economics and social sciences
local.universityUniversität Hohenheimde
local.university.facultyFaculty of Business, Economics and Social Sciencesen
local.university.facultyFakultät Wirtschafts- und Sozialwissenschaftende
local.university.instituteInstitute for Economicsen
local.university.instituteInstitut für Volkswirtschaftslehrede

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