Eden examines how transfer pricing has been handled in different disciplines, including international business, economics, accounting, law and public policy.
The purpose of The Ethical Professor is to provide a road map to some of the ethical dilemmas that doctoral students and newer faculty members are likely to face as they enter a career in academia (the Academy). Academic career paths appear to be quite standard, transparent, and achievable with dedicated and hard work. Argued in this book, however, is that the road map to a successful academic career is not so easy. There are ethical pitfalls along the way, starting with entry into academia as a new PhD student. These ethical dilemmas remain equally opaque as faculty progress in their careers. The ethical pitfalls that plague each of the steps along the academic career path are often not visible to doctoral students and young faculty members; nor are they well prepared to spot them. Ethical issues are seldom discussed and little training is provided on how to spot and handle these potential road blocks to a successful career in the academy. Based on extant research and collective years of academic experience, The Ethical Professor seeks 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. This innovative new volume will be key reading for doctoral students and junior faculty members in social science departments in colleges and universities, as well as managers undertaking an MBA. Due to the increasing complexity of managing academic institutions, more seasoned professors, administrators, and college deans and presidents, will also benefit from the research presented here.
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.
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