2026-10-07T08:03:19Z https://api.figshare.com/v2/oai

oai:figshare.com:article/33977692 2026-09-23T20:02:12Z category_25969 item_type_3 month_year_09_2026

<b>U.S. Imports from Ireland</b> Philip Hong (25099708) Financial economics Transfer pricing trade mispricing tax avoidance multinational corporations Ireland price filter analysis <p dir="ltr">his dataset contains U.S.–Ireland merchandise trade data from 1990–2016 used to examine trade mispricing and potential tax-motivated income shifting. The data are based on U.S. Census Bureau import and export records at the 10-digit Harmonized System product level, including partner country, customs district, period, quantity, and trade value. Price-filter methods compare transaction unit values with U.S.–World lower and upper quartile prices to identify underpriced and overpriced trade. The dataset supports annual estimates of trade mispricing, tax revenue effects, and regression analysis of the relationship between import overpricing and U.S.–Ireland corporate tax rate differentials.</p> 2026-09-23T20:02:12Z Dataset Dataset 10.6084/m9.figshare.33977692.v1 https://figshare.com/articles/dataset/_b_U_S_Imports_from_Ireland_b_/33977692 CC BY 4.0