“Transfer Prices and Profit Maximization in Multinational Enterprise Operations”: Comment

Thomas A Pugel and Judith L Ugelow
Additional contact information
Thomas A Pugel: New York University
Judith L Ugelow: New York University

Journal of International Business Studies, 1982, vol. 13, issue 1, 115-119

Abstract: A recent article by D. J. Fowler in this journal considers the use of transfer pricing by multinational enterprises (MNEs) as a mechanism for increasing global after-tax profits.111 D. J. Fowler, “Transfer Prices and Profit Maximaization in Multinational Enterprise Operations,” Journal of International Business Studies, Winter 1978, pp. 9–26. Fowler focuses on the operation of a Canadian subsidiary by a U.S. MNE. This comment observes several mathematical errors in Fowler's study; in addition the authors argue that the variation in tariff rates deserves more emphasis than it receives in Fowler's study, and that the variation in levels of foreign ownership deserves less emphasis. Based upon these changes, Fowler's key table is recomputed and the empirical results for all but one industry are shown to be consistent with theoretical predictions.© 1982 JIBS. Journal of International Business Studies (1982) 13, 115–119

Date: 1982
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.palgrave-journals.com/jibs/journal/v13/n1/pdf/8490546a.pdf Link to full text PDF (application/pdf)
http://www.palgrave-journals.com/jibs/journal/v13/n1/full/8490546a.html Link to full text HTML (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:jintbs:v:13:y:1982:i:1:p:115-119

Ordering information: This journal article can be ordered from
http://www.springer. ... nt/journal/41267/PS2

Access Statistics for this article

Journal of International Business Studies is currently edited by John Cantwell

More articles in Journal of International Business Studies from Palgrave Macmillan, Academy of International Business
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().