| フルテキストURL | fulltext.pdf |
|---|---|
| 著者 | Okoshi, Hirofumi| |
| キーワード | Transfer price Cross-border mergers and acquisitions Entry mode Economic integration Antitrust policy F23 H26 L13 |
| 備考 | 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| |
| 発行日 | 2024-03-11 |
| 出版物タイトル | International Tax and Public Finance |
| 出版者 | Springer Science and Business Media LLC |
| ISSN | 0927-5940 |
| 資料タイプ | 学術雑誌論文 |
| 言語 | 英語 |
| OAI-PMH Set | 岡山大学 |
| 著作権者 | © The Author(s) 2024 |
| 論文のバージョン | publisher |
| DOI | 10.1007/s10797-024-09830-3 |
| Web of Science KeyUT | 001179767000001 |
| 関連URL | isVersionOf https://doi.org/10.1007/s10797-024-09830-3 |
| フルテキストURL | fulltext20211013.pdf |
|---|---|
| 著者 | Mukunoki, Hiroshi| Okoshi, Hirofumi| |
| キーワード | Rules of origin Free trade agreement Transfer pricing Profit shifting |
| 発行日 | 2021-09-04 |
| 出版物タイトル | International Tax and Public Finance |
| 出版者 | Springer Science and Business Media LLC |
| 開始ページ | 1 |
| ISSN | 0927-5940 |
| NCID | AA10995134 |
| 資料タイプ | 学術雑誌論文 |
| 言語 | 英語 |
| OAI-PMH Set | 岡山大学 |
| 著作権者 | © The Author(s) 2021 |
| 論文のバージョン | publisher |
| DOI | 10.1007/s10797-021-09689-8 |
| Web of Science KeyUT | 000692494600001 |
| 関連URL | isVersionOf https://doi.org/10.1007/s10797-021-09689-8 |
| JaLCDOI | 10.18926/OER/60792 |
|---|---|
| タイトル（別表記） | Input pricing under strategic delegation: Application of Cournot-Ikema curve |
| フルテキストURL | oer_052_2_001_011.pdf |
| 著者 | 大越 裕史| |
| 抄録 | 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. |
| 出版物タイトル | 岡山大学経済学会雑誌 |
| 発行日 | 2020-11-06 |
| 巻 | 52巻 |
| 号 | 2号 |
| 開始ページ | 1 |
| 終了ページ | 11 |
| ISSN | 2433-4146 |
| 言語 | 日本語 |
| 著作権者 | Copyright © 2020 岡山大学経済学会 |
| 論文のバージョン | publisher |
| NAID | 120006892919 |