Profit Shifting and Measured Productivity of Multinational Firms*
Profit Shifting and Measured Productivity of Multinational Firms*
复制标题
跨国公司的利润转移和生产力衡量*
DOI：
10.1111/j.1468-0084.2010.00610.x
复制
发表时间：
2010
影响因子：
2.5
通讯作者：
Maffini G
中科院分区：
文献类型：
--
作者：
Maffini G
“生产的全球一体化降低了成本，并开发了新的技能和知识来源”（Samuel Palmisano, 2006）， IBM董事长、总裁兼首席执行官，跨国公司的发展)摘要本文考察了税率变化前后跨国公司和国内公司在全要素生产率（TFP）方面的差异。目的是调查东道国公司税率是否对跨国公司的TFP优势有显著影响。我们以大约16000家欧洲制造企业（1998-2004）为样本，发现法定企业税率每降低10个百分点，跨国公司的全要素生产率相对于国内企业就会增加约10%，这与跨国公司的利润转移是一致的。在样本均值上，这意味着跨国公司的TFP优势增加了44%。
‘The global integration of production cuts costs and taps new sources of skills and knowledge’(Samuel Palmisano (2006), IBM Chairman, President and CEO on the evolution of multinationals)AbstractThis article examines the differences in total factor productivity (TFP) between multinationals and domestic firms before and after tax rate changes. The aim is to investigate whether the host country corporate tax rate has a significant influence on the measured TFP advantage of multinational companies. Using a sample of approximately 16,000 European manufacturing firms (1998–2004), we find that a cut by 10 percentage points in the statutory corporate tax rate would increase multinationals’ measured TFP by about 10% relative to domestic firms, consistent with profit shifting by multinationals. At the sample mean, this would imply a 44% increase in the TFP advantage of multinationals.