Global distribution of revenue loss from corporate tax avoidance: re-estimation and country results
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11230%2F18%3A10374011" target="_blank" >RIV/00216208:11230/18:10374011 - isvavai.cz</a>
Výsledek na webu
<a href="https://doi.org/10.1002/jid.3348" target="_blank" >https://doi.org/10.1002/jid.3348</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1002/jid.3348" target="_blank" >10.1002/jid.3348</a>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Global distribution of revenue loss from corporate tax avoidance: re-estimation and country results
Popis výsledku v původním jazyce
International corporate tax is an important source of government revenue, especially in lower-income countries. An innovative study of the scale of this problem was carried out by International Monetary Fund researchers and published in 2016. We first re-estimate their model and then explore the effects of introducing higher-quality revenue data from the International Centre for Tax and Development-World Institute for Development Economics Research Government Revenue Database. Whereas IMF researchers report results for two country groups only, we present country-level results to make the most detailed estimates available. Our findings support a somewhat lower estimate of global revenue losses of around US$500 billion annually and indicate that the greatest intensity of losses occurs in low-income and lower middle-income countries and across sub-Saharan Africa, Latin America and the Caribbean and South Asia. (c) 2018 UNU-WIDER. Journal of International Development published by John Wiley & Sons, Ltd.
Název v anglickém jazyce
Global distribution of revenue loss from corporate tax avoidance: re-estimation and country results
Popis výsledku anglicky
International corporate tax is an important source of government revenue, especially in lower-income countries. An innovative study of the scale of this problem was carried out by International Monetary Fund researchers and published in 2016. We first re-estimate their model and then explore the effects of introducing higher-quality revenue data from the International Centre for Tax and Development-World Institute for Development Economics Research Government Revenue Database. Whereas IMF researchers report results for two country groups only, we present country-level results to make the most detailed estimates available. Our findings support a somewhat lower estimate of global revenue losses of around US$500 billion annually and indicate that the greatest intensity of losses occurs in low-income and lower middle-income countries and across sub-Saharan Africa, Latin America and the Caribbean and South Asia. (c) 2018 UNU-WIDER. Journal of International Development published by John Wiley & Sons, Ltd.
Klasifikace
Druh
J<sub>imp</sub> - Článek v periodiku v databázi Web of Science
CEP obor
—
OECD FORD obor
50201 - Economic Theory
Návaznosti výsledku
Projekt
—
Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2018
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Journal of International Development
ISSN
0954-1748
e-ISSN
—
Svazek periodika
30
Číslo periodika v rámci svazku
2
Stát vydavatele periodika
GB - Spojené království Velké Británie a Severního Irska
Počet stran výsledku
27
Strana od-do
206-232
Kód UT WoS článku
000427253900003
EID výsledku v databázi Scopus
2-s2.0-85043697434