Bøger af Lorraine Eden

Most governments keep balance of payments statistics on exports and imports by value, and construct international price indexes in order to deflate these statistics. How can intrafirm trades, trade between related parties, bias the construction of these international price indexes? Does transfer pricing, the price of products traded between related party firms, bias the export and import price indexes in any predictable fashion? If firms manipulate transfer prices to avoid taxes or tariffs, what is the appropriate transfer price to use in constructing export and import price indexes, in theory and in practice? These issues are important because related party trade is large, representing half of U.S. imports and one-third of U.S. exports, and perhaps a third of worldwide merchandise trade flows. This paper explains how transfer pricing and intrafirm trade can bias the construction of export and import price indexes, outlines and evaluates the various prices that could be used to construct these indexes, and makes some recommendations for the international price program run by the U.S. Bureau of Labor Statistics.

Most governments keep balance of payments statistics on exports and imports, by value, andconstruct international prices indexes in order to deflate these statistics. How can intrafirm trade(IFT), trade between related parties such as multinational enterprises (MNEs), bias theconstruction of these international price indexes? Economists have known for many years thatthe prices set by MNEs for intrafirm transfers -- transfer prices --- are normally not the prices that would be negotiated between arm's length parties (Diewert 1985, Eden 1985, Horst 1971).Does transfer pricing bias the export and import price indexes in any predictable fashion? Iffirms manipulate transfer prices to avoid taxes or tariffs, what is the appropriate transfer price touse in constructing export and import price indexes, in theory and in practice? These issues are important because related party trade is huge, representing half of US imports and one-third of US exports, and perhaps a third of worldwide merchandise trade flows.

Multinationals in the Global Political Economy looks at the new diplomacy between the multinational firm and the nation-state, focusing on the interdependencies, conflictual and co-operative, between the two primary actors in the global economy. An international group of scholars (the United Kingdom, the United States, Canada and Sweden) from a variety of disciplines (international relations, political science, public policy, economics and business studies) discuss the theory and practice of MNE-state relations in the 1990s.

Based on extant research and collective years of academic experience, The Ethical Professor will seek to shorten the learning curve around common ethical pitfalls and issues by defining them, sharing research and experiences about them, and offering a discussion framework for continued learning and reflection.

Based on extant research and collective years of academic experience, The Ethical Professor will seek to shorten the learning curve around common ethical pitfalls and issues by defining them, sharing research and experiences about them, and offering a discussion framework for continued learning and reflection.

Eden examines how transfer pricing has been handled in different disciplines, including international business, economics, accounting, law and public policy.