The effect of transfer pricing regulations on intra-industry trade

Dekker, Vincent; Strohmaier, Kristina

The effect of transfer pricing regulations on intra-industry trade

dc.contributor.author	Dekker, Vincent	de
dc.contributor.author	Strohmaier, Kristina	de
dc.date.accessioned	2024-04-08T08:55:09Z
dc.date.available	2024-04-08T08:55:09Z
dc.date.created	2017-12-12
dc.date.issued	2017
dc.description.abstract	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.	en
dc.identifier.swb	496257676
dc.identifier.uri	https://hohpublica.uni-hohenheim.de/handle/123456789/6216
dc.identifier.urn	urn:nbn:de:bsz:100-opus-14318
dc.language.iso	eng
dc.relation.ispartofseries	Hohenheim discussion papers in business, economics and social sciences; 2017,32
dc.rights.license	publ-mit-pod	en
dc.rights.license	publ-mit-pod	de
dc.rights.uri	http://opus.uni-hohenheim.de/doku/lic_mit_pod.php
dc.subject	Panel gravity model	en
dc.subject	Transfer pricing regulations	en
dc.subject	Intermediate goods trade	en
dc.subject	Corporate tax	en
dc.subject.ddc	330
dc.subject.gnd	Verrechnungspreis	de
dc.subject.gnd	Preisregelung	de
dc.subject.gnd	Körperschaftsteuer	de
dc.subject.gnd	Handelsvolumen	de
dc.subject.gnd	Außenhandel	de
dc.title	The effect of transfer pricing regulations on intra-industry trade	de
dc.type.dcmi	Text	de
dc.type.dini	WorkingPaper	de
local.access	uneingeschränkter Zugriff	en
local.access	uneingeschränkter Zugriff	de
local.bibliographicCitation.publisherPlace	Universität Hohenheim	de
local.faculty.number	3	de
local.institute.number	520	de
local.opus.number	1431
local.series.issueNumber	2017,32
local.series.title	Hohenheim discussion papers in business, economics and social sciences
local.university	Universität Hohenheim	de
local.university.faculty	Faculty of Business, Economics and Social Sciences	en
local.university.faculty	Fakultät Wirtschafts- und Sozialwissenschaften	de
local.university.institute	Institute for Economics	en
local.university.institute	Institut für Volkswirtschaftslehre	de

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