Taxes and Transfer Pricing: Income Shifting and the Volume of Intrafirm Transfers
扩展了Harris [1993]的研究，将企业支付的税额与各地区报告的利润联系起来，分析公司内部跨地区交易量如何影响税收转移行为，尤其关注税率差异大的公司。
This paper extends Harris [1993] by linking the level of taxes paid by firms and the profits they report in various geographic areas to the volume of intergeographic area transactions within firms. If firms use the prices for goods transferred internationally to minimize their global taxes, it seems reasonable that the greatest opportunities and incentives for such manipulation exist for firms with large amounts of international intrafirm sales and with large differences in tax rates between regions. Following Harris [1993], these firms constitute the flexibility partition with the greatest incentives and opportunities for transfer price management.' A