Income shifting by multinational enterprises as a source of mismeasurement in aggregate statistics
This paper studies income shifting by European multinational enterprises as a potential source of mismeasurement in aggregate statistics, with a focus on labour productivity. We use firm level data to implement different types of formulary apportionments and to reattribute earnings among entities of...
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| Format: | Article |
| Language: | English |
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AIMS Press
2024-12-01
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| Series: | National Accounting Review |
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| Online Access: | https://www.aimspress.com/article/doi/10.3934/NAR.2024025 |
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| _version_ | 1832590330589872128 |
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| author | Serena Fatica Wildmer Daniel Gregori |
| author_facet | Serena Fatica Wildmer Daniel Gregori |
| author_sort | Serena Fatica |
| collection | DOAJ |
| description | This paper studies income shifting by European multinational enterprises as a potential source of mismeasurement in aggregate statistics, with a focus on labour productivity. We use firm level data to implement different types of formulary apportionments and to reattribute earnings among entities of multinational groups operating across the European Union (EU). The results suggest that income shifting affects the measurement of the output-per-worker in the corporate sector. Bottom-up approaches grounded in representative microdata can improve its computation. |
| format | Article |
| id | doaj-art-65690881366b4d79aa61f22b3980bc70 |
| institution | Kabale University |
| issn | 2689-3010 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | AIMS Press |
| record_format | Article |
| series | National Accounting Review |
| spelling | doaj-art-65690881366b4d79aa61f22b3980bc702025-01-24T01:06:46ZengAIMS PressNational Accounting Review2689-30102024-12-016454856310.3934/NAR.2024025Income shifting by multinational enterprises as a source of mismeasurement in aggregate statisticsSerena Fatica0Wildmer Daniel Gregori1Joint Research Centre, European Commission, Via Enrico Fermi 2749, 21027 Ispra, ItalyJoint Research Centre, European Commission, Via Enrico Fermi 2749, 21027 Ispra, ItalyThis paper studies income shifting by European multinational enterprises as a potential source of mismeasurement in aggregate statistics, with a focus on labour productivity. We use firm level data to implement different types of formulary apportionments and to reattribute earnings among entities of multinational groups operating across the European Union (EU). The results suggest that income shifting affects the measurement of the output-per-worker in the corporate sector. Bottom-up approaches grounded in representative microdata can improve its computation.https://www.aimspress.com/article/doi/10.3934/NAR.2024025mismeasurementofficial statisticsmultinational enterprisesincome shiftinglabour productivityfirm-level data |
| spellingShingle | Serena Fatica Wildmer Daniel Gregori Income shifting by multinational enterprises as a source of mismeasurement in aggregate statistics National Accounting Review mismeasurement official statistics multinational enterprises income shifting labour productivity firm-level data |
| title | Income shifting by multinational enterprises as a source of mismeasurement in aggregate statistics |
| title_full | Income shifting by multinational enterprises as a source of mismeasurement in aggregate statistics |
| title_fullStr | Income shifting by multinational enterprises as a source of mismeasurement in aggregate statistics |
| title_full_unstemmed | Income shifting by multinational enterprises as a source of mismeasurement in aggregate statistics |
| title_short | Income shifting by multinational enterprises as a source of mismeasurement in aggregate statistics |
| title_sort | income shifting by multinational enterprises as a source of mismeasurement in aggregate statistics |
| topic | mismeasurement official statistics multinational enterprises income shifting labour productivity firm-level data |
| url | https://www.aimspress.com/article/doi/10.3934/NAR.2024025 |
| work_keys_str_mv | AT serenafatica incomeshiftingbymultinationalenterprisesasasourceofmismeasurementinaggregatestatistics AT wildmerdanielgregori incomeshiftingbymultinationalenterprisesasasourceofmismeasurementinaggregatestatistics |