| FullText URL | fulltext.pdf |
|---|---|
| Author | Okoshi, Hirofumi| |
| Keywords | Transfer price Cross-border mergers and acquisitions Entry mode Economic integration Antitrust policy F23 H26 L13 |
| Note | The version of record of this article, first published in International Tax and Public Finance, is available online at Publisher’s website: http://dx.doi.org/10.1007/s10797-024-09830-3| |
| Published Date | 2024-03-11 |
| Publication Title | International Tax and Public Finance |
| Publisher | Springer Science and Business Media LLC |
| ISSN | 0927-5940 |
| Content Type | Journal Article |
| language | English |
| OAI-PMH Set | 岡山大学 |
| Copyright Holders | © The Author(s) 2024 |
| File Version | publisher |
| DOI | 10.1007/s10797-024-09830-3 |
| Web of Science KeyUT | 001179767000001 |
| Related Url | isVersionOf https://doi.org/10.1007/s10797-024-09830-3 |
| FullText URL | fulltext20211013.pdf |
|---|---|
| Author | Mukunoki, Hiroshi| Okoshi, Hirofumi| |
| Keywords | Rules of origin Free trade agreement Transfer pricing Profit shifting |
| Published Date | 2021-09-04 |
| Publication Title | International Tax and Public Finance |
| Publisher | Springer Science and Business Media LLC |
| Start Page | 1 |
| ISSN | 0927-5940 |
| NCID | AA10995134 |
| Content Type | Journal Article |
| language | English |
| OAI-PMH Set | 岡山大学 |
| Copyright Holders | © The Author(s) 2021 |
| File Version | publisher |
| DOI | 10.1007/s10797-021-09689-8 |
| Web of Science KeyUT | 000692494600001 |
| Related Url | isVersionOf https://doi.org/10.1007/s10797-021-09689-8 |
| JaLCDOI | 10.18926/OER/60792 |
|---|---|
| Title Alternative | Input pricing under strategic delegation: Application of Cournot-Ikema curve |
| FullText URL | oer_052_2_001_011.pdf |
| Author | 大越 裕史| |
| Abstract | Once a fi rm is vertically integrated, it is well-known that such a firm has an incentive to delegate quantity decision to its downstream affiliate to increase its total profits by manipulating its input price. This kind of analysis has been analytically done but this note applies Ikema's diagrammatic demonstration to the model with a vertically integrated fi rm to show how to derive the market equilibrium in "quantity-price" plane diagrammatically. First, we derive the locus that firms' optimal supplies at any price level, which is called "Cournot-Ikema curve" and derive the equilibrium point which is identifi ed with the intersection of a demand curve and the Cournot-Ikema curve. This paper fi nds that strategic delegation rotates the curve clockwise with a fixed point at a price level equal to marginal cost. Finally, our model is extended to the case that a multinational enterprise manipulates transfer price, and shows that such a tax motivated transfer price further rotates the curve. |
| Publication Title | Okayama Economic Review |
| Published Date | 2020-11-06 |
| Volume | volume52 |
| Issue | issue2 |
| Start Page | 1 |
| End Page | 11 |
| ISSN | 2433-4146 |
| language | Japanese |
| Copyright Holders | Copyright © 2020 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120006892919 |
