TRANSFER‐PRICING AND OUTPUT DECISIONS: THE DYNAMIC INTERACTION
研究跨国公司在利润税和从价关税并存时，产出与转让定价决策在三国家模型中的动态互动，发现传统两国两商品模型的结论被显著修正。
ABSTRACT This paper is concerned with the dynamic interactions between output and transferprice decisions in a three‐country model for a multinational firm when profits taxation and ad valorem tariffs are applied simultaneously. A numerical example is used to illustrate that the three‐country model modifies considerably conclusions reached in the traditional two‐country, two‐goods framework.