Revenue losses from corporate tax avoidance: Estimations from the UNUWIDER Government Revenue Dataset

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11230%2F24%3A10475089" target="_blank" >RIV/00216208:11230/24:10475089 - isvavai.cz</a>

Výsledek na webu

<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=dG6zgqHvbD" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=dG6zgqHvbD</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1111/rode.13072" target="_blank" >10.1111/rode.13072</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Revenue losses from corporate tax avoidance: Estimations from the UNUWIDER Government Revenue Dataset

Popis výsledku v původním jazyce

Corporate profit shifting to tax havens negatively impacts corporate tax revenue, particularly in low-income countries. Two studies published in 2016 and 2018 have proven this correlation using data from 2013. In this paper, I use the 2021 version of the UNU-WIDER Government Revenue Dataset (GRD) to estimate government revenue losses in 2019 and to observe possible changes associated with the release of the new dataset. My estimations indicate that global tax revenue losses in 2019 are around USD 480 billion if estimated using statutory tax rates, compared to USD 500 billion in 2013. The volume of tax revenue losses in 2019 increases to USD 600 billion if estimated using effective tax rates. In terms of GDP percentage, my estimations confirm the presence of a higher share of losses in low-income, and more generally, in non-OECD countries, and they show a higher intensity of tax avoidance practices in those countries. The results also suggest that the total level of tax revenue losses has plateaued, with no increase in losses occurring since 2013 if estimated using statutory tax rates, while an increasing trend is visible for estimates using effective tax rates, although not with the same magnitudes with respect to others recent studies.

Název v anglickém jazyce

Revenue losses from corporate tax avoidance: Estimations from the UNUWIDER Government Revenue Dataset

Popis výsledku anglicky

Corporate profit shifting to tax havens negatively impacts corporate tax revenue, particularly in low-income countries. Two studies published in 2016 and 2018 have proven this correlation using data from 2013. In this paper, I use the 2021 version of the UNU-WIDER Government Revenue Dataset (GRD) to estimate government revenue losses in 2019 and to observe possible changes associated with the release of the new dataset. My estimations indicate that global tax revenue losses in 2019 are around USD 480 billion if estimated using statutory tax rates, compared to USD 500 billion in 2013. The volume of tax revenue losses in 2019 increases to USD 600 billion if estimated using effective tax rates. In terms of GDP percentage, my estimations confirm the presence of a higher share of losses in low-income, and more generally, in non-OECD countries, and they show a higher intensity of tax avoidance practices in those countries. The results also suggest that the total level of tax revenue losses has plateaued, with no increase in losses occurring since 2013 if estimated using statutory tax rates, while an increasing trend is visible for estimates using effective tax rates, although not with the same magnitudes with respect to others recent studies.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50201 - Economic Theory

Projekt

<a href="/cs/project/GM21-05547M" target="_blank" >GM21-05547M: Zdanění nadnárodních korporací v globalizovaném světě (CORPTAX)</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2024

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Review of Development Economics

ISSN

1363-6669

e-ISSN

1467-9361

Svazek periodika

28

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

30

Strana od-do

600-629

Kód UT WoS článku

001101719900001

EID výsledku v databázi Scopus

2-s2.0-85176585548