Chief National Accounts Research Group
Dylan Rassier
Education
Valuing the U.S. Data Economy Using Machine Learning and Online Job Postings (PDF)
J Bayoán Santiago Calderón and Dylan Rassier
We show how offshore profit shifting by US multinational enterprises affects several key measures of the US economy. Profits shifted out of the United States grew rapidly from the mid-1990s to 2010 and have since waned. From 1982–2016, on average, 38 percent of income attributed to US direct investment abroad is reattributable to the United States. We find that adjusting for profit shifting shrinks the trade deficit, decreases the return on US foreign direct investment abroad, boosts productivity growth rates in the late 1990s and early 2000s, and lowers labor's share of income.
Fatih Guvenen , Raymond J. Mataloni, Jr. , Dylan Rassier , and Kim J. Ruhl
American Economic Review
Improved Measures of Housing Services for the U.S. Economic Accounts
Dylan Rassier , Bettina H. Aten , Eric B. Figueroa , Solomon Kublashvili , Brian J. Smith , and Jack York
Accounting for Special District Governments in the U.S. National Accounts (PDF)
Melissa J. Braybrooks , Tina Highfill , and Dylan Rassier
Multinational Profit Shifting and Measures throughout Economic Accounts
Jennifer Bruner , Dylan Rassier , and Kim J. Ruhl
Improving the SNA Treatment of Multinational Enterprises
Dylan Rassier
Intangible Assets and Transactions within Multinational Enterprises: Implicati…
Dylan Rassier
Offshore Profits and Domestic Productivity
Fatih Guvenen , Raymond J. Mataloni, Jr. , Dylan Rassier , and Kim J. Ruhl
Offshore Profit Shifting and Domestic Productivity Measurement
Dylan Rassier , Fatih Guvenen , Raymond J. Mataloni, Jr. , and Kim J. Ruhl
Quasi-Corporations and Institutional Sectors in the U.S. National Accounts (PDF)
Dylan Rassier , Melissa J. Braybrooks , Jason W. Chute , and Howard I. Krakower
“Effective regulatory stringency” and firms’ profitability: the effects of effl…
Dietrich Earnhart and Dylan Rassier
Characteristics of Special Purpose Entities in Measures of U.S. Direct Investment Abroad (PDF)
Dylan Rassier
Effects of Environmental Regulation on Actual and Expected Profitability
Dylan Rassier and Dietrich Earnhart
A Formulary Approach for Attributing Measured Production to Foreign Affiliates …
Jennifer Bruner and Dylan Rassier
Formulary Measures for the U.S. Current Account: Accounting for Transactions A…
Dylan Rassier
Locating Production and Income within MNEs: An Alternative Approach based on F…
Dylan Rassier
Private Defined Benefit Pension Plans in the U.S. National Accounts: Accrual Measures for the 2013 Comprehensive Revision (PDF)
Dylan Rassier
Treatment of Research and Development in Economic Accounts and in Business Acco…
Dylan Rassier
Bringing Actuarial Measures of Defined Benefit Pensions into the U.S. National …
Marshall Reinsdorf and Dylan Rassier
Accounting for Intellectual Property Products: International Guidelines for National Economic Accounting and U.S. Rules for Financial Accounting (PDF)
Dylan Rassier
The Role of Profits and Income in the Statistical Discrepancy
Dylan Rassier
Short-Run and Long-Run Implications of Environmental Regulation on Financial Pe…
Dylan Rassier and Dietrich Earnhart
The Effect of Clean Water Regulation on Profitability: Testing the Porter Hypot…
Dylan Rassier and Dietrich Earnhart
Does the Porter Hypothesis Explain Expected Future Financial Performance? The …
Dylan Rassier and Dietrich Earnhart
Integrating the 2002 Benchmark Input-Output Accounts and the 2002 Annual Indust…
Dylan Rassier , Thomas F. Howells III , Edward T. Morgan , Nicholas Empey , and Conrad E. Roesch
Implementing a Reconciliation and Balancing Model in the U.S. Industry Accounts (PDF)
Dylan Rassier , Thomas F. Howells III , Edward T. Morgan , Nicholas Empey , and Conrad E. Roesch