Template-Type: ReDIF-Paper 1.0
Series: Tinbergen Institute Discussion Papers
Creation-Date: 2000-11-16
Number: 00-097/2
Author-Name: Eric J. Bartelsman
Author-Email: ebartelsman@feweb.vu.nl
Author-Workplace-Name: VU University Amsterdam
Author-Name: Roel Beetsma
Author-Email: r.m.w.j.beetsma@uva.nl
Author-Workplace-Name: University of Amsterdam, and CEPR
Title: Profit Shifting and Productivity Mismeasurement
Abstract: 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.
File-Url: https://papers.tinbergen.nl/00097.pdf
File-Format: application/pdf
File-Size: 242152 bytes
Handle: RePEc:tin:wpaper:20000097