TY  - GEN
T1  - The effect of transfer pricing regulations on intra-industry trade 
A1  - Dekker,Vincent
A1  - Strohmaier,Kristina
Y1  - 2017/12/12
N2  - 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.
KW  - Verrechungspreis
KW  - Preisregelung
KW  - Körperschaftsteuer
KW  - Handelsvolumen
KW  - Außenhandel
CY  - Hohenheim
PB  - Kommunikations-, Informations- und Medienzentrum der Universität Hohenheim
AD  - Garbenstr. 15, 70593 Stuttgart
UR  - http://opus.uni-hohenheim.de/volltexte/2017/1431
ER  -