Corporate tax base erosion and profit shifting out of the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11230%2F15%3A10316937" target="_blank" >RIV/00216208:11230/15:10316937 - isvavai.cz</a>
Alternative codes found
RIV/67985998:_____/15:00452206
Result on the web
<a href="http://dx.doi.org/10.1080/14631377.2015.1084733" target="_blank" >http://dx.doi.org/10.1080/14631377.2015.1084733</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1080/14631377.2015.1084733" target="_blank" >10.1080/14631377.2015.1084733</a>

Result language
angličtina
Original language name
Corporate tax base erosion and profit shifting out of the Czech Republic
Original language description
This article contributes to the growing systematic evidence of corporate tax base erosion and profit shifting out of most countries into other countries, including tax havens, by analysing the situation in one of the post-communist economies. We analysefinancial and ownership data of 13,603 companies operating in the Czech Republic, including multinational corporations (4124), some of which have links to tax havens (528). We present empirical evidence suggesting that the effect of the multinational corporations' links with tax havens on the debt ratio of companies in the Czech Republic is positive. The evidence on profits and taxes is not so conclusive. We provide policy implications and conclude with questions for further research.
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Project
Result was created during the realization of more than one project. More information in the Projects tab.
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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