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...

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...

We investigate numerically how indexation of funded pensions for inflation can be differ-