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Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...
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Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...
Persistent link: https://www.econbiz.de/10012878969
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A primal index of productivity change is introduced which decomposes exactly in three components: technical change … best linear approximation of the Orea (2002) translog productivity index (primal growth accounting). The existing proposals … for the primal productivity index are discussed in detail. An empirical illustration on real data is provided to show the …
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In this paper, we discuss the role that data processing and collection have for the measurement of misallocation. First …
Persistent link: https://www.econbiz.de/10012967445