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...

This paper develops a new tax measure - the Tax Attractiveness Index - reflecting the attractiveness of a country's tax environment and the tax planning opportunities that are offered. Specifically, the Tax Attractiveness Index covers 16 different components of real-world tax systems, such as...

Es existieren unterschiedliche Definitionen von Armut und zahlreiche Maßstäbe, um das Armutsrisiko zu messen. Vor diesem Hintergrund sind auch die Ergebnisse des Armutsatlas kritisch zu hinterfragen. Dieser Beitrag zeigt defi nitorische Schwächen und Probleme bei der Berechnung der...