Transfer pricing regulation and taxation of royalty payments

Global Supply Chain Planning: Impact of International Taxation and Transfer Pricing

Optimal taxation and public non-linear pricing

This paper analyses the question of the complementarity between income taxation and non linear pricing of public services in a general equilibrium framework with labour heterogeneity. The public service is viewed as a screening device which is supposed to use non linear pricing. In this framework, we show that even in general equilibrium and with labour heterogeneity, it is useful to supplement...

The Impact of Transfer Payments

This is a somewhat mechanistic (and simplistic) exegesis of the production-distribution linkage. However, it is one with profound implications for public policy. What it suggests, particularly where collective action is concerned, is the possibility of a social “taking” of wealth (or income) from some to be then disbursed to others considered to be more deserving. According to Mill, such a redi...

The regulation of international transfer pricing: a theological critique

This paper presents an overtly theological critique of the governmental regulation of the international transfer pricing activities of multi-national enterprises. In the transfer-pricing arena, it is known that MNEs transfer substantial values across national borders. The Organisation for Economic Cooperation and Development developed a set of Transfer Pricing Guidelines for Multinational Enter...

Regulation and taxation: A complementarity

Schoefer, Benjamin—Regulation and taxation: A complementarity I show how quantity regulation can lower elasticities and thereby increase optimal tax rates. Such regulation imposes regulatory incentives for particular choice quantities. Their strength varies between zero (laissez faire) and infinite (command economy). In the latter case, regulation effectively eliminates any intensive behavioral...