Lorraine Eden

Last updated
Lorraine Eden
LEden.jpg
NationalityCanadian and American (dual citizenship)
SpouseCharles F. Hermann
Academic career
Institution Texas A&M University
Field International Business
International Strategic Management
International Economics
International Political Economy
Alma mater Dalhousie University (PhD)
McGill University (MA)
Mount Allison University (BA)
Influences Carl S. Shoup (PhD advisor)
John H. Dunning
Raymond Vernon
Charles Berry
Alan M. Rugman
Contributions Transfer pricing
Political economy of multinational enterprises
Women in the Academy of International Business [1]
Awards Fulbright
AIB Fellow
Pew Fellow
AIB President’s Award
Information at IDEAS / RePEc
Website http://mays.tamu.edu/directory/leden/
http://www.voxprof.com

Lorraine Eden is Professor Emerita of Management in the Mays Business School of Texas A&M University, College Station, Texas. [2] She also holds a joint appointment as a research professor in the Texas A&M School of Law. Dr. Eden is an expert in the field of International Transfer Pricing, which is the pricing of products that move between subunits of Multinational Enterprises (MNEs).

Contents

Eden has more than 185 scholarly publications in the fields of international business, strategic management, international political economy and international economics. [3] She has been identified as a prolific scholar in terms of number of publications in the top 45 high-impact business journals in 2010 and 2005–2015. [4] [5] She is listed as one of the Top 10% Female Economists, as of April 2015 by the Research Papers in Economics [6]

Eden is an author/editor of nine books, including Governance, Multinationals and Growth with Wendy Dobson, which was nominated for the International Political Economy Group's Best Book Award in 2005. [7] She also edited the book Multinationals in North America in 1994, which provided valuable insights into the activities of the Multinational Enterprises as they relate to the society. [8] [9]

Her best known book is Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America, [10] published in 1998 by the University of Toronto Press. Taxing Multinationals, a seminal work in the field of transfer pricing, is a multidisciplinary study, which explains the basic motivations and structures of multinational enterprises, their trade patterns in the North American continent; introduces the fundamentals of corporate income taxation to build upon the concepts of international transfer pricing—including transfer pricing procedures in the United States and Canada, transfer pricing manipulation, and ways to effectively reform the tax transfer pricing policies. [11]

Eden served as a departmental editor from 2003 to 2006 for the Journal of International Business Studies, the top-ranking academic journal in the field of international business. She served as the journal's editor-in-chief from July 2007 to December 2010. Since 2013, she has continued her involvement as a consulting editor. [12]

Education and career

Eden completed her PhD in economics with Distinction from Dalhousie University, Halifax, Canada. She was a student of and wrote her PhD dissertation - titled, "A Microeconomic Theory of Multinational Behavior Under Trade Barriers" - under noted economist, Carl Shoup when he arrived at Dalhousie University's Economics department in the capacity of a Senior Killam Fellow in 1974 after retiring from Columbia University. [13] Her 1991 edited book, Retrospectives on Public Finance, [14] was a collection of essays, which were presented at a conference in Ottawa in I989 in honor of Dr. Carl Shoup. [15] [16]

Lorraine Eden (in the middle) poses for a photograph with Carl Shoup at a conference organized in his honor in Ottawa, Ontario, Canada in 1989. Joining them to the right of Carl Shoup is William Vickrey; Richard Musgrave is second from the right in the front row; Peggy Musgrave is second from the left in the front row. Carl Shoup.jpg
Lorraine Eden (in the middle) poses for a photograph with Carl Shoup at a conference organized in his honor in Ottawa, Ontario, Canada in 1989. Joining them to the right of Carl Shoup is William Vickrey; Richard Musgrave is second from the right in the front row; Peggy Musgrave is second from the left in the front row.

Eden served as an associate professor from 1988 to 1992 and full professor from 1992 to 1995 at the Norman Paterson School of International Affairs at the Carleton University. Eden received a Pew Faculty Fellowship in International Affairs Case Teaching and Research from 1991 to 1992, and a Canada-US Fulbright Research Fellowship from 1992 to 1993 to teach at the Kennedy School of Government at Harvard University. She joined the Mays Business School of Texas A&M University in 1995 as an associate professor, and has served as a full professor since 2002. Eden has also held visiting professorships at Harvard University, University of Texas at Austin, University of Reading, and Ohio State University.

Eden is regularly consulted by major multinational corporations, United Nations Conference on Trade and Development [18] [19] and government tax authorities in matters relating to international tax and transfer pricing. [20] In 2001, she helped the US Bureau of Labor Statistics in redesigning the US import and export price indexes; this was done to more precisely represent the intra-firm transactions of multinational enterprises. [21] [22]

Eden has founded several organizations and designed several innovative activities, including

Publications

Books

Other publications

Eden has also published more than 150 articles in various economics, accounting, business and management academic journals including the International Trade Journal; Journal of International Management; Journal of International Business Studies; Canadian Journal of Economics; Academy of Management Review; Millennium; Public Finance/Finances Publiques; Asian Survey; Accounting, Organizations and Society; and, Academy of Management Journal amongst others. A complete list of her publications is available online. [3] [30]

Awards and honors

Personal life

Lorraine Eden was born in Canada and is a naturalized US citizen. She is a member of SODRAC [42] and holds the copyrights to her father Garnet (Gary) Boyd's sheet music and song lyrics. [43] Eden is married to Dr. Charles F. Hermann and they have three children. Her brother David K.R. Boyd is a Canadian author of children's books.

Recent work

Between 2007 and 2018, Eden taught a graduate seminar on transfer pricing at Texas A&M University to nearly 350 graduate students, one-third of whom went on to launch careers in this field. Most of her former students are networked on LinkedIn as the Transfer Pricing Aggies. She consults on transfer pricing matters (especially controversy) through the Analysis Group. [44]

Related Research Articles

This aims to be a complete article list of economics topics:

A multinational corporation is a corporate organization that owns and controls the production of goods or services in at least one country other than its home country. Control is considered an important aspect of an MNC to distinguish it from international portfolio investment organizations, such as some international mutual funds that invest in corporations abroad simply to diversify financial risks. Black's Law Dictionary suggests that a company or group should be considered a multinational corporation "if it derives 25% or more of its revenue from out-of-home-country operations".

Articles in economics journals are usually classified according to JEL classification codes, which derive from the Journal of Economic Literature. The JEL is published quarterly by the American Economic Association (AEA) and contains survey articles and information on recently published books and dissertations. The AEA maintains EconLit, a searchable data base of citations for articles, books, reviews, dissertations, and working papers classified by JEL codes for the years from 1969. A recent addition to EconLit is indexing of economics journal articles from 1886 to 1968 parallel to the print series Index of Economic Articles.

Michael Cole Jensen was an American economist who worked in the field of financial economics. From 1967-1988, he was on the University of Rochester's faculty. Between 2000 and 2009 he worked for the Monitor Company Group, a strategy-consulting firm which became "Monitor Deloitte" in 2013. Until 2000, he held the position of Jesse Isidor Straus Professor of Business Administration at Harvard University.

Stephen Herbert Hymer was a Canadian economist. His research focused on the activities of multinational firms, which was the subject of his PhD dissertation The International Operations of National Firms: A Study of Direct Foreign Investment, presented in 1960, but published posthumously in 1976, by the Department of Economics from Massachusetts Institute of Technology. Charles P. Kindleberger, his thesis supervisor, submitted it for publication, as mentioned by him on the introduction of Hymer's thesis dissertation.

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John Harry Dunning was a British economist and is widely recognised as the father of the field of international business. He researched the economics of international direct investment and the multinational enterprise from the 1950s until his death. In the 1980s, he published the eclectic paradigm or OLI-Model/Framework as further development on Internalization theory. OLI remains the predominant theoretical perspective to study international business activities, notably foreign direct investment and multinational enterprises. His first book, American Investment in British Manufacturing Industry (1958), is the first seminal work in the international business field.

Raj Aggarwal is an author and contributor to the fields of finance and international business studies. Aggarwal was the dean of the University of Akron College of Business Administration from 2006 until 2009. He was elected as a fellow of the Academy of International Business. He has worked as an engineer, financial analyst, strategic planner, department chair, university budget planner and corporate board member. He has authored or co-authored over a dozen books or monographs and over a hundred scholarly articles that have cited over 5,000 times according to his profile in Google Scholar.

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Internalization theory is a branch of economics that is used to analyse international business behaviour. Internalization theory focuses on imperfections in intermediate product markets. Two main kinds of intermediate product are distinguished: knowledge flows linking research and development (R&D) to production, and flows of components and raw materials from an upstream production facility to a downstream one. Most applications of the theory focus on knowledge flow. Proprietary knowledge is easier to appropriate when intellectual property rights such as patents and trademarks are weak. Even with strong protections firms protect their knowledge through secrecy. Instead of licensing their knowledge to independent local producers, firms exploit it themselves in their own production facilities. In effect, they internalise the market in knowledge within the firm. The theory claims the internalization leads to larger, more multinational enterprises, because knowledge is a public good. Development of a new technology is concentrated within the firm and the knowledge then transferred to other facilities.

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Sidney John Gray PhD FASSA FCCA CPA MCMI is an English professor of International Business at the University of Sydney Business School, was President of the International Association for Accounting Education and Research (1992–97), a member of the Accounting Standards Committee (ASC) for the UK and Ireland (1984–87) and is recognised ‘as one of the world's leading scholars in international accounting’. Gray has been a visiting professor in many universities around the world including the University of Amsterdam, Stockholm School of Economics, Kyushu University, University of Hong Kong, Waseda University, National University of Singapore, University of Malaya, University of Hawaii and Kwansei Gakuin University in Japan.

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