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- W2176567908 abstract "This article contributes to the growing systematic evidence of corporate tax base erosion and profit shifting out of most countries into other countries, including tax havens, by analysing the situation in one of the post-communist economies. We analyse financial and ownership data of 13,603 companies operating in the Czech Republic, including multinational corporations (4124), some of which have links to tax havens (528). We present empirical evidence suggesting that the effect of the multinational corporations’ links with tax havens on the debt ratio of companies in the Czech Republic is positive. The evidence on profits and taxes is not so conclusive. We provide policy implications and conclude with questions for further research." @default.
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- W2176567908 date "2015-10-02" @default.
- W2176567908 modified "2023-10-03" @default.
- W2176567908 title "Corporate tax base erosion and profit shifting out of the Czech Republic" @default.
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- W2176567908 doi "https://doi.org/10.1080/14631377.2015.1084733" @default.
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