{"id":"https://openalex.org/W2331859433","doi":"https://doi.org/10.2307/1057072","title":"Optimal Transfer Pricing When Tax Rates Differ","display_name":"Optimal Transfer Pricing When Tax Rates Differ","publication_year":1980,"publication_date":"1980-07-01","ids":{"openalex":"https://openalex.org/W2331859433","doi":"https://doi.org/10.2307/1057072","mag":"2331859433"},"language":"en","primary_location":{"id":"doi:10.2307/1057072","doi":"https://doi.org/10.2307/1057072","is_oa":false,"landing_page_url":"https://doi.org/10.2307/1057072","pdf_url":null,"source":{"id":"https://openalex.org/S16296580","display_name":"Southern Economic Journal","issn_l":"0038-4038","issn":["0038-4038","2325-8012"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Southern Economic Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5080977769","display_name":"Eric W. Wirths Bond","orcid":"https://orcid.org/0000-0001-7028-1125","observed_orcids":["https://orcid.org/0000-0001-7028-1125"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Eric W. Bond","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5080977769"],"corresponding_institution_ids":[],"apc_list":{"value":3010,"currency":"USD","value_usd":3010},"apc_paid":null,"fwci":2.9286,"has_fulltext":false,"cited_by_count":32,"citation_normalized_percentile":{"value":0.94369973,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"47","issue":"1","first_page":"191","last_page":"191"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11043","display_name":"Merger and Competition Analysis","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.9559999704360962},{"id":"https://openalex.org/keywords/tax-rate-differentials","display_name":"tax rate differentials","score":0.6039999723434448},{"id":"https://openalex.org/keywords/vertical-integration","display_name":"vertical integration","score":0.7870000004768372},{"id":"https://openalex.org/keywords/decentralized-decision-making","display_name":"decentralized decision-making","score":0.7749999761581421},{"id":"https://openalex.org/keywords/profit-maximization","display_name":"profit maximization","score":0.6710000038146973},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.7129999995231628},{"id":"https://openalex.org/keywords/marginal-cost-pricing","display_name":"marginal cost pricing","score":0.6179999709129333}],"concepts":[{"id":"https://openalex.org/C2777203310","wikidata":"https://www.wikidata.org/wiki/Q646278","display_name":"Transfer pricing","level":3,"score":0.748828649520874},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.631349503993988},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.44335824251174927},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.40714025497436523},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.09550046920776367},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2307/1057072","doi":"https://doi.org/10.2307/1057072","is_oa":false,"landing_page_url":"https://doi.org/10.2307/1057072","pdf_url":null,"source":{"id":"https://openalex.org/S16296580","display_name":"Southern Economic Journal","issn_l":"0038-4038","issn":["0038-4038","2325-8012"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Southern Economic Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W1989844670","https://openalex.org/W1992614621","https://openalex.org/W2053212438","https://openalex.org/W2080947351"],"related_works":["https://openalex.org/W3125692857","https://openalex.org/W176155795","https://openalex.org/W1492397850","https://openalex.org/W7053203910","https://openalex.org/W7136984866","https://openalex.org/W3124445284","https://openalex.org/W2072472661","https://openalex.org/W2330637162","https://openalex.org/W3000859527","https://openalex.org/W2610350177"],"abstract_inverted_index":{"The":[0,47,67,120,143,166,234],"problem":[1,48],"of":[2,43,58,77,84,96,131,135,145,228,236,249],"finding":[3],"the":[4,34,40,44,56,59,85,87,105,110,116,126,132,136,151,197,213,216,224,229,247],"appropriate":[5],"transfer":[6,35,88,198],"prices":[7,24,36,53,89],"to":[8,50,184,243],"be":[9,65,201],"used":[10],"in":[11,15,27,104,150,158,177,187,212],"transactions":[12],"between":[13,82],"branches":[14,83,111,134],"a":[16,62,175,178,185,188,232],"vertically":[17],"integrated":[18],"enterprise":[19],"is":[20,31,49,73,99,123,172,182],"well":[21],"known.":[22],"Transfer":[23],"are":[25,138,161,194,210],"important":[26],"enterprises":[28],"where":[29,129,156],"decision-making":[30,102,117],"decentralized,":[32],"since":[33],"chosen":[37],"will":[38,64,222,240],"determine":[39],"production":[41],"decisions":[42],"various":[45],"divisions.":[46],"choose":[51],"these":[52],"so":[54,207],"that":[55,74,100,173,208],"profits":[57,209],"firm":[60,137],"as":[61,112,203,205,231],"whole":[63],"maximized.":[66],"result":[68,98,167],"obtained":[69,168],"by":[70,169],"Hirshleifer":[71],"[3]":[72],"under":[75],"conditions":[76],"demand":[78],"and":[79],"technological":[80],"independence":[81],"firm,":[86],"should":[90,200],"equal":[91],"marginal":[92],"cost.":[93],"An":[94],"implication":[95],"this":[97],"decentralized":[101],"results":[103],"same":[106],"output":[107],"levels":[108],"for":[109,246],"would":[113],"occur":[114],"if":[115,174],"was":[118],"centralized.":[119],"present":[121],"paper":[122],"concerned":[124],"with":[125,215],"modifications":[127],"necessary":[128],"earnings":[130,227],"different":[133,141,159,164,237],"taxed":[139,162],"at":[140,163],"rates.":[142,165],"importance":[144],"tax":[146,180,190,218,226,238],"rates":[147,239],"has":[148],"arisen":[149],"literature":[152],"on":[153],"multinational":[154],"corporations,":[155],"subsidiaries":[157],"countries":[160],"Horst":[170],"[4]":[171],"subsidiary":[176,186],"low":[179],"area":[181,191],"exporting":[183],"high":[189,204],"(assuming":[192],"there":[193],"no":[195],"tariffs),":[196],"price":[199],"set":[202],"possible":[206],"declared":[211],"location":[214],"lower":[217],"rate.":[219],"This":[220],"policy":[221],"maximize":[223],"after":[225],"corporation":[230],"whole.":[233],"existence":[235],"thus":[241],"lead":[242],"an":[244],"incentive":[245],"formation":[248]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}