Transfer Pricing or Formula Apportionment? Tax‐Induced Distortions of Multinationals’ Investment and Production Decisions*

Abstract

Contemporary Accounting ResearchVolume 29, Issue 4 p. 1060-1086 Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions* Jan Thomas Martini, Jan Thomas Martini University of BielefeldSearch for more papers by this authorRainer Niemann, Rainer Niemann University of GrazSearch for more papers by this authorDirk Simons, Dirk Simons University of MannheimSearch for more papers by this author Jan Thomas Martini, Jan Thomas Martini University of BielefeldSearch for more papers by this authorRainer Niemann, Rainer Niemann University of GrazSearch for more papers by this authorDirk Simons, Dirk Simons University of MannheimSearch for more papers by this author First published: 16 February 2012 https://doi.org/10.1111/j.1911-3846.2012.01140.xCitations: 22 † Accepted by Kenneth Klassen. We acknowledge comments received at the AAA 2008 conference in Anaheim (United States), the EAA 2008 conference in Rotterdam (The Netherlands), the 2008 conference of the German Operations Research Society in Augsburg (Germany), and the GEABA 2007 conference in Tübingen (Germany). Further beneficial recommendations have been given by workshop participants at Simon Fraser University, Vancouver (Canada), Free University of Bolzano (Italy), and University of Bern (Switzerland). We would like to thank especially Ramji Balakrishnan, University of Iowa (United States) and Ulf Schiller, University of Bern (Switzerland) for a very thorough discussion of our paper. Last but not least we wish to thank two anonymous referees and the Editor (in-Chief) Steven Steven Salterio. Their comments helped to clarify the paper significantly. Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat Citing Literature Volume29, Issue4Winter 2012 (December)Pages 1060-1086 RelatedInformation