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.
Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions*
Version of Record online: 16 FEB 2012
© 2012 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 29, Issue 4, pages 1060–1086, Winter 2012 (December)
How to Cite
Martini, J. T., Niemann, R. and Simons, D. (2012), Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions. Contemporary Accounting Research, 29: 1060–1086. doi: 10.1111/j.1911-3846.2012.01140.x
- Issue online: 17 DEC 2012
- Version of Record online: 16 FEB 2012
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