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This paper presents suggestive evidence of income shifting in response to differences in corporate tax rates for a large selection of OECD countries. We use a new method to disentangle the income shifting effects from the effects of tax rates on real activity. Our baseline estimates suggest that...
Persistent link: https://www.econbiz.de/10005450806
This note identifies profit shifting in response to cross-country differences in corporate tax rates as a source of productivity mismeasurement. To quantify the magnitude of mismeasurement, the profit-shifting effect is isolated from other possible effects of corporate tax rates changes on real...
Persistent link: https://www.econbiz.de/10005281831
We investigate numerically how indexation of funded pensions for inflation can be differ-
Persistent link: https://www.econbiz.de/10008764970