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Applied Economics Letters Volume 23, 2016 - Issue 16
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Articles

Profit-shifting from Czech multinational companies to European tax havens

Petr JanskýInstitute of Economic Studies, Faculty of Social Sciences, Charles University, Prague, Czech Republic;CERGE-EI, A Joint Workplace of Charles University and the Economics Institute of the Czech Academy of Sciences, Prague, Czech RepublicCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0001-6499-9923View further author information
ORCID Icon &
Ondřej KokešCERGE-EI, A Joint Workplace of Charles University and the Economics Institute of the Czech Academy of Sciences, Prague, Czech Republic;Cambridge Econometrics, Cambridge, UKView further author information
Pages 1130-1133 | Published online: 07 Feb 2016

References

  • Clausing, K. A. 2003. “Tax-Motivated Transfer Pricing and US Intrafirm Trade Prices.” Journal of Public Economics 87 (9–10): 2207–2223. doi:10.1016/S0047-2727(02)00015-4.
  • Cobham, A., P. Janský, and M. Meinzer. 2015. “The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy.” Economic Geography 91 (3): 281–303. doi:10.1111/ecge.12094.
  • Crivelli, E., R. De Mooij, and M. Keen. 2015. “Base Erosion, Profit Shifting and Developing Countries.” IMF Working Papers 15 (118): 1. doi:10.5089/9781513563831.001.
  • Huizinga, H., and L. Laeven. 2008. “International Profit Shifting within Multinationals: A Multi-Country Perspective.” Journal of Public Economics 92 (5–6): 1164–1182. doi:10.1016/j.jpubeco.2007.11.002.
  • Janský, P., and O. Kokeš. 2015. “Corporate Tax Base Erosion and Profit Shifting Out of the Czech Republic.” Post-Communist Economies 27 (4): 537–546. doi:10.1080/14631377.2015.1084733.
  • Janský, P., and A. Prats. 2015. “International Profit Shifting out of Developing Countries and the Role of Tax Havens.” Development Policy Review 33 (3): 271–292. doi:10.1111/dpr.12113.
  • OECD. 2013. Action Plan on Base Erosion and Profit Shifting. Paris: OECD. http://www.oecd.org/ctp/BEPSActionPlan.pdf.
  • Reuter, P. 2012. Draining Development? Controlling Flows of Illicit Funds from Developing Countries. World Bank. License: CC BY 3.0 IGO. https://openknowledge.worldbank.org/handle/10986/2242
  • Weyzig, F. 2012. “Tax Treaty Shopping: Structural Determinants of Foreign Direct Investment Routed through the Netherlands.” International Tax and Public Finance 1–28. doi:10.1007/s10797-012-9250-z.
  • Weyzig, F. 2014. ‘The Capital Structure of Large Firms and the Use of Dutch Financing Entities.’ Fiscal Studies 35 (2): 139–164. doi:10.1111/j.1475-5890.2014.12026.x.

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