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Bartelsman, Eric J.
Beetsma, Roel
Year of Publication: 
Series/Report no.: 
Tinbergen Institute Discussion Paper 00-097/2
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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Working Paper

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