Transfer Pricing and Ownership Structure

B-Tier
Journal: Scandanavian Journal of Economics
Year: 1999
Volume: 101
Issue: 4
Pages: 673-688

Score contribution per author:

1.005 = (α=2.01 / 2 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

We study the performance of jointly owned production units where upstream firms sell inputs to a downstream final market producer. It is found that, compared to integrated firms, co‐ownership leads to overinvoicing of input prices (transfer prices), resulting in lower aggregate profits. Tax and tariff policy may lessen the organizational inefficiencies of jointly owned firms. The analysis suggests that firms must have other reasons for forming jointly owned production units than those guided by production efficiency and benefits from delegation of decision‐making. JEL classification: F23; L23

Technical Details

RePEc Handle
repec:bla:scandj:v:101:y:1999:i:4:p:673-688
Journal Field
General
Author Count
2
Added to Database
2026-01-25