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Cited by 328

The DOI matches its Crossref record; 19 of the 19 references it cites were found in a registry or an index.

Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing

Open access
Davies, Ronald B., Martin, Julien, Parenti, Mathieu, Toubal, Farid·2018·The Review of Economics and Statistics
DOI 10.1162/rest_a_00673
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Abstract

This paper analyzes the transfer pricing of multinational firms. Intrafirm prices may systematically deviate from arm’s-length prices for two motives: pricing to market and tax avoidance. Using French firm-level data on arm’s-length and intrafirm export prices, we find that the sensitivity of intrafirm prices to foreign taxes is reinforced once we control for pricing-to-market determinants. Most important, we find no evidence of tax avoidance if we disregard tax haven destinations. Tax avoidance through transfer pricing is economically sizable. The bulk of this loss is driven by the exports of 450 firms to ten tax havens.

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Metadata

Authors
Davies, R. B., Martin, J., Parenti, M., & Toubal, F.
Venue
The Review of Economics and Statistics
Publisher
MIT Press - Journals
Published
2018-03
Volume
100
Issue
1
Pages
120-134
ISSN
  • 0034-6535 (ISSN-L)
  • 1530-9142
DOI
10.1162/rest_a_00673
OpenAlex
W2754328702
Cited by
328
References
19
FWCI
104.61
Type
journal article
Language
en
Open access
green

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CoChat. (2026). Citation check: Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing. https://app.cochat.ai/papers/10.1162/rest_a_00673
The paper
Davies, R. B., Martin, J., Parenti, M., & Toubal, F. (2018). Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing. The Review of Economics and Statistics. https://doi.org/10.1162/rest_a_00673

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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

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