Profit Shifting and Productivity Mismeasurement

Eric Bartelsman and Roel Beetsma

No 00-097/2, Tinbergen Institute Discussion Papers from Tinbergen Institute

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.

Date: 2000-11-16
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