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Profit Shifting and Productivity Mismeasurement

Author

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  • 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.

Suggested Citation

  • Eric J. Bartelsman & Roel Beetsma, 2000. "Profit Shifting and Productivity Mismeasurement," Tinbergen Institute Discussion Papers 00-097/2, Tinbergen Institute.
  • Handle: RePEc:tin:wpaper:20000097
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