A method for measuring rents
提出一种基于现金流税的方法来衡量企业及国家层面的租金，利用公开数据验证，相比利润率、利润和自由现金流能更好指示租金和寻租行为。
Abstract A method for measuring rents has practical relevance for society in terms of improving competition, regulation, and taxation. This paper proposes a new way to measure rents for business corporations and at country-level: a method related to a cash flow tax (CFT). Theory, method and a proof of concept are presented and discussed. Publicly available data is used to validate the method, revealing that it yields a better indication of rents and rent-seeking compared to markup, profit, and free cash flow (FCF).