| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w24915 |
| 来源ID | Working Paper 24915 |
| Multinational Profit Shifting and Measures throughout Economic Accounts | |
| Jennifer Bruner; Dylan G. Rassier; Kim J. Ruhl | |
| 发表日期 | 2018-08-20 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | Profit shifting to low-tax countries imposes challenges for the treatment of multinational enterprises in economic accounts. Using adjustments for profit shifting calculated in Guvenen et al. (2017) under an alternative measurement methodology, this paper empirically demonstrates how the effects of profit shifting cascade throughout a fully articulated set of economic accounts for the United States in 2014. We find a 1.5 percent and 3.5 percent increase in measured U.S. gross domestic product and operating surplus, respectively, and a 33.5 percent decrease in measured income receivable from the rest of world. As a result of offsetting effects, measured U.S. gross national saving decreases by 0.8 percent, and national borrowing increases by 6.9 percent. There are also potentially significant implications for analytic uses of the measures, including decreases for the labor share of income and the return on U.S. direct investment abroad and increases for the trade in services balance and the return on domestic non-financial business. |
| 主题 | Macroeconomics ; International Economics ; International Factor Mobility ; Globalization and International Relations ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w24915 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/582589 |
| 推荐引用方式 GB/T 7714 | Jennifer Bruner,Dylan G. Rassier,Kim J. Ruhl. Multinational Profit Shifting and Measures throughout Economic Accounts. 2018. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w24915.pdf（346KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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