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Profit Shifting and Productivity Mismeasurement

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Author Info

  • Eric J. Bartelsman

    ()
    (VU University Amsterdam)

  • Roel Beetsma

    ()
    (University of Amsterdam, and CEPR)

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.

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File URL: http://papers.tinbergen.nl/00097.pdf
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Bibliographic Info

Paper provided by Tinbergen Institute in its series Tinbergen Institute Discussion Papers with number 00-097/2.

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Date of creation: 16 Nov 2000
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Handle: RePEc:dgr:uvatin:20000097

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Web page: http://www.tinbergen.nl

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Cited by:
  1. Mehari Mekonnen Akalu, 2002. "Measuring and Ranking Value Drivers," Tinbergen Institute Discussion Papers 02-043/2, Tinbergen Institute.

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