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Please use this identifier to cite or link to this item: https://doi.org/10.21256/zhaw-3170
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dc.contributor.authorLassmann, Andrea-
dc.contributor.authorZoller-Rydzek, Benedikt-
dc.date.accessioned2019-07-17T08:07:31Z-
dc.date.available2019-07-17T08:07:31Z-
dc.date.issued2019-
dc.identifier.urihttps://digitalcollection.zhaw.ch/handle/11475/17483-
dc.description.abstractThis paper examines the determinants and margins of profit shifting through transferpricing. We develop a theory model, where transfer pricing patterns are governed by a generalized concealment cost function (CCF). Our empirical analysis draws on micro-level data about transaction-level imports, firm-level characteristics, as well as tax differentials between regions in Switzerland and countries abroad. We find, both theoretically and empirically, that more productive multinational firms deviate less from the arms’ length price and trade lower quantities, compared to MNEs with lower productivity. Moreover, the decision of firms to engage in transfer pricing depends negatively on a fixed cost component in the CCF, as well as trade costs. The model allows us to estimate a theory-consistent concealment cost function, which can be used for counterfactual analysis.de_CH
dc.format.extent27de_CH
dc.language.isoende_CH
dc.publisherETH Zürichde_CH
dc.relation.ispartofseriesKOF Working Papersde_CH
dc.rightsLicence according to publishing contractde_CH
dc.subject.ddc338: Produktionde_CH
dc.titleDecomposing the margins of transfer pricingde_CH
dc.typeWorking Paper – Gutachten – Studiede_CH
dcterms.typeTextde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitInternational Management Institute (IMI)de_CH
zhaw.publisher.placeZürichde_CH
dc.identifier.doi10.21256/zhaw-3170-
dc.identifier.doi10.3929/ethz-b-000322881de_CH
zhaw.funding.euNode_CH
zhaw.originated.zhawYesde_CH
zhaw.series.number450de_CH
zhaw.author.additionalNode_CH
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Lassmann, A., & Zoller-Rydzek, B. (2019). Decomposing the margins of transfer pricing. ETH Zürich. https://doi.org/10.21256/zhaw-3170
Lassmann, A. and Zoller-Rydzek, B. (2019) Decomposing the margins of transfer pricing. Zürich: ETH Zürich. Available at: https://doi.org/10.21256/zhaw-3170.
A. Lassmann and B. Zoller-Rydzek, “Decomposing the margins of transfer pricing,” ETH Zürich, Zürich, 2019. doi: 10.21256/zhaw-3170.
LASSMANN, Andrea und Benedikt ZOLLER-RYDZEK, 2019. Decomposing the margins of transfer pricing. Zürich: ETH Zürich
Lassmann, Andrea, and Benedikt Zoller-Rydzek. 2019. “Decomposing the Margins of Transfer Pricing.” Zürich: ETH Zürich. https://doi.org/10.21256/zhaw-3170.
Lassmann, Andrea, and Benedikt Zoller-Rydzek. Decomposing the Margins of Transfer Pricing. ETH Zürich, 2019, https://doi.org/10.21256/zhaw-3170.


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