Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/85529
Authors: 
Bartelsman, Eric J.
Beetsma, Roel
Year of Publication: 
2000
Series/Report no.: 
Tinbergen Institute Discussion Paper 00-097/2
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.
Document Type: 
Working Paper

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