Profit Shifting and Productivity Mismeasurement

This note identifies profit shifting in response to cross-countrydifferences in corporate tax rates as a source of productivitymismeasurement. To quantify the magnitude of mismeasurement, theprofit-shifting effect is isolated from other possible effects ofcorporatetax rates changes on real activity shifts. The empirical illustrationsuggests that the mismeasurement effect is quantitativelysignificant.

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Year of publication:	2000
Authors:	Bartelsman, Eric J. ; Beetsma, Roel
Publisher:	Amsterdam and Rotterdam : Tinbergen Institute
Subject:	Verrechnungspreis \| Körperschaftsteuer \| Produktivität \| Messung \| Theorie \| OECD-Staaten

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Series:	Tinbergen Institute Discussion Paper ; 00-097/2
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	832924407 [GVK] hdl:10419/85529 [Handle] RePEc:dgr:uvatin:20000097 [RePEc]
Source:	EconStor

Persistent link: https://www.econbiz.de/10010324505