Profit-shifting from Czech multinational companies to European tax havens
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F67985998%3A_____%2F16%3A00462442" target="_blank" >RIV/67985998:_____/16:00462442 - isvavai.cz</a>
Alternative codes found
RIV/00216208:11230/16:10326750
Result on the web
<a href="http://dx.doi.org/10.1080/13504851.2015.1137543" target="_blank" >http://dx.doi.org/10.1080/13504851.2015.1137543</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1080/13504851.2015.1137543" target="_blank" >10.1080/13504851.2015.1137543</a>
Alternative languages
Result language
angličtina
Original language name
Profit-shifting from Czech multinational companies to European tax havens
Original language description
Although tax havens have been affecting other countries for decades, only in recent years have the associated challenges been subject to intensive scrutiny in both research and policy areas. We contribute to the growing evidence of corporate tax base erosion and profit-shifting by testing multinational companies’ ownership links to individual tax havens rather than to groups of them, as is the case with most previous research. Our company-level analysis suggests that profit shifts through debt financing from the Czech Republic to Luxembourg, Switzerland and, to a lesser extent, the Netherlands. We have ascertained that tax havens are not limited to tiny islands and may actually be found among European countries. We also provide rough estimates of the impact of this profit-shifting on tax revenues as well as a policy recommendation.
Czech name
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Czech description
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Classification
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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Result continuities
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
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Applied Economics Letters
ISSN
1350-4851
e-ISSN
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Volume of the periodical
23
Issue of the periodical within the volume
16
Country of publishing house
GB - UNITED KINGDOM
Number of pages
4
Pages from-to
1130-1133
UT code for WoS article
000383110600003
EID of the result in the Scopus database
2-s2.0-84958062074