The Role of Corporate Income Tax Differences on the Profit Shifting Behavior: Evidence from the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F18%3A43913919" target="_blank" >RIV/62156489:43110/18:43913919 - isvavai.cz</a>
Result on the web
<a href="https://is.muni.cz/do/econ/sborniky/2018/Proceedings_finalni_verze_September_3.pdf" target="_blank" >https://is.muni.cz/do/econ/sborniky/2018/Proceedings_finalni_verze_September_3.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The Role of Corporate Income Tax Differences on the Profit Shifting Behavior: Evidence from the Czech Republic
Original language description
The aim of this paper is to investigate the profit shifting behavior of Czech subsidiaries owned by parent companies placed in top five EU investor countries in the Czech Republic. We analyze the sensitivity of profit before taxation to the corporate tax differences between Czech subsidiaries and other subsidiaries owned by the same Multinational Enterprise. We expect that the profit shifting behavior of the Czech subsidiaries to be less significant compared to the existent estimates by the literature. This hypothesis arises from the particular tax advantageous position of the Czech Republic relative to the top five EU investor countries high corporate tax rates. We adopt the Hines-Rice approach to analyze the semi-elasticity of profits before taxation to the corporate income tax differences.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50206 - Finance
Result continuities
Project
<a href="/en/project/GA18-14082S" target="_blank" >GA18-14082S: Fair corporate taxation: Measurement of the impact of the corporate profit shifting on the budget of the Czech Republic</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
Article name in the collection
European Financial Systems 2018: Proceedings of the 15th International Scientific Conference
ISBN
978-80-210-8980-8
ISSN
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e-ISSN
neuvedeno
Number of pages
8
Pages from-to
454-461
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Brno
Event date
Jun 25, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000462948800058