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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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    Cited by:

    1. Shih, Han M., 2014. "Migrating product structure bill of materials Excel files to STEP PDM implementation," International Journal of Information Management, Elsevier, vol. 34(4), pages 489-516.
    2. Zaumanis, Martins & Mallick, Rajib B. & Frank, Robert, 2014. "100% recycled hot mix asphalt: A review and analysis," Resources, Conservation & Recycling, Elsevier, vol. 92(C), pages 230-245.

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