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Exploring Residual Profit Allocation
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DOI：10.1257/pol.20200212.png)
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Residual profit allocation (RPA) schemes have come to prominence in discussions of international tax reform but with almost nothing known about their economic impact. These schemes tax multina-tionals by allocating their routine profits to source countries and sharing their remaining residual profit across countries on some formulaic basis. This paper explores the implications, con-ceptual and empirical, of moving to some form of RPA. Residual profits are estimated to be substantial and concentrated in rela-tively few multinational enterprises. The impact on tax revenue appears beneficial for developing countries. Aggregate production efficiency is unlikely to increase unless routine profits are lightly taxed. (JEL F23, H25, H87, L25)
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