Estimating the revenue losses of international corporate tax avoidance: the case of the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11230%2F18%3A10374870" target="_blank" >RIV/00216208:11230/18:10374870 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.1080/14631377.2018.1443243" target="_blank" >https://doi.org/10.1080/14631377.2018.1443243</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1080/14631377.2018.1443243" target="_blank" >10.1080/14631377.2018.1443243</a>
Alternative languages
Result language
angličtina
Original language name
Estimating the revenue losses of international corporate tax avoidance: the case of the Czech Republic
Original language description
International corporate tax avoidance by multinational enterprises likely lowers the Czech Republic's corporate income tax revenue, but it is not clear by how much. To clarify this I first review existing estimates of the revenue losses of international corporate tax avoidance to government revenue worldwide. I then discuss revenue estimates relevant for the Czech Republic and develop a few new, albeit only illustrative, ones. None of the existing research focused on the Czech Republic nor did the six recent international studies I examine provide reliable estimates for the Czech Republic. The extrapolations from these studies result in a revenue loss of a quite wide range with a median of 10% of current corporate income tax revenues. The other newly prepared estimates, based on firm-level and aggregate data, are of similar magnitude. I conclude with a discussion of these rough estimates as well as questions for further research and policy recommendations.
Czech name
—
Czech description
—
Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
—
OECD FORD branch
50201 - Economic Theory
Result continuities
Project
<a href="/en/project/GA18-21011S" target="_blank" >GA18-21011S: Tax havens and financial secrecy</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Post-Communist Economies
ISSN
1463-1377
e-ISSN
—
Volume of the periodical
30
Issue of the periodical within the volume
5
Country of publishing house
GB - UNITED KINGDOM
Number of pages
19
Pages from-to
617-635
UT code for WoS article
000449661000003
EID of the result in the Scopus database
2-s2.0-85045419497