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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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AIMS Press
2024-12-01
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| Series: | National Accounting Review |
| Subjects: | |
| Online Access: | https://www.aimspress.com/article/doi/10.3934/NAR.2024025 |
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