References
- Bach, S. (2013). Has German business income taxation raised too little revenue over the last decades? Retrieved from http://www.diw-berlin.de/documents/publikationen/73/diw_01.c.421801.de/dp1303.pdf
- Bellak, C., & Leibrecht, M. (2009). Do low corporate income tax rates attract FDI? Evidence from Central-and East European countries. Applied Economics, 41(21), 2691–2703.
- Bisnode. (2015). Nejméně 244 mld. Kč z veřejných prostředků proteklo do firem z daňových rájů | Bisnode [A minimum of 244 billion Czech crowns in public money has flowed to companies based in tax havens]. Retrieved from http://www.bisnode.cz/tiskove-zpravy/nejmene-244-mld-kc-z-verejnych-prostredku-proteklo-do-firem-z-danovych-raju/#
- Bisnode. (2016). Evropské daňové ráje v 1. kvartálu netáhly | Bisnode [European tax havens were not attractive in the first quarter]. Retrieved from http://www.bisnode.cz/tiskove-zpravy/evropske-danove-raje-v-q1-netahly/
- Burianová, M. (2013). Firms and tax havens: Evidence from the Czech Republic Student thesis., Charles University in Prague. Retrieved from http://ies.fsv.cuni.cz/work/index/show/id/1782/lang/cs
- CASE. (2015). Study to quantify and analyse the VAT Gap in the EU Member States. Retrieved from http://ec.europa.eu/taxation_customs/resources/documents/common/publications/studies/vat_gap2013.pdf
- Chvalkovská, J., Janský, P., & Skuhrovec, J. (2012). Listinné akcie na majitele a veřejné zakázky [Bearer shares in paper form and public procurement]. Politická Ekonomie, 2012(3), 349–361.
- 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
- Clausing, K. A. (2009). Multinational firm tax avoidance and tax policy. National Tax Journal, 62(4), 703–725.
- Clausing, K. A. (2016). The effect of profit shifting on the corporate tax base in the United States and beyond. National Tax Journal, 69(4), 905–934. doi:10.17310/ntj.2016.4.09
- Cobham, A., & Janský, P. (2017). Measuring misalignment: The location of US multinationals’ economic activity versus the location of their profits. Development Policy Review, 1–38. doi:10.1111/dpr.12315
- Cobham, A., Janský, P., & Meinzer, M. (2015). The financial secrecy index: Shedding new light on the geography of secrecy. Economic Geography, 91(3), 281–303. doi:10.1111/ecge.12094
- Cobham, A., & Loretz, S. (2014). International distribution of the corporate tax base: Implications of different apportionment factors under unitary taxation. International Centre for Tax and Development Working Paper, 2014(27), 1–37.
- Crivelli, E., de Mooij, R., & Keen, M. (2016). Base erosion, profit shifting and developing countries. FinanzArchiv: Public Finance Analysis, 72(3), 268–301. doi:10.1628/001522116X14646834385460
- Davies, R. B., Martin, J., Parenti, M., & Toubal, F. (2015). Knocking on tax haven’s door: Multinational firms and transfer pricing ( SSRN Scholarly Paper No. ID 2666947). Rochester, NY: Social Science Research Network. Retrieved from http://papers.ssrn.com/abstract=2666947
- De Boyrie, M. E., Pak, S. J., & Zdanowicz, J. S. (2005a). Estimating the magnitude of capital flight due to abnormal pricing in international trade: The Russia–USA case. Accounting Forum, 29(3), 249–270.
- De Boyrie, M. E., Pak, S. J., & Zdanowicz, J. S. (2005b). The impact of Switzerland’s money laundering law on capital flows through abnormal pricing in international trade. Applied Financial Economics, 15(4), 217–230.
- Dharmapala, D. (2014). What do we know about base erosion and profit shifting? A review of the empirical literature. Fiscal Studies, 35(4), 421–448. doi:10.1111/j.1475-5890.2014.12037.x
- Dharmapala, D., & Riedel, N. (2013). Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals. Journal of Public Economics, 97, 95–107.
- Dowd, T., Landefeld, P., & Moore, A. (2017). Profit shifting of U.S. multinationals. Journal of Public Economics, 148, 1–13. doi:10.1016/j.jpubeco.2017.02.005
- EPRS. (2015). Bringing transparency, coordination and convergence to corporate tax policies in the European Union: Assessment of the magnitude of aggressive corporate tax planning. Retrieved from http://www.europarl.europa.eu/thinktank/en/document.html?reference=EPRS_STU(2015)558773
- European Commission. (2015). Study on structures of aggressive tax planning and indicators. Final report ( Taxation papers No. 61). Retrieved from http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_61.pdf
- European Commission. (2016). The concept of tax gaps - report on VAT gap estimations. Retrieved from http://ec.europa.eu/taxation_customs/resources/documents/common/publications/studies/tgpg_report_en.pdf
- Finke, K. (2014). Tax avoidance of German multinationals and implications for tax revenue. Mimeo. Retrieved from http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Events/conferences/doctoral_meeting/2013/finke.pdf
- Forstater, M. (2015). Can stopping “Tax dodging” by multinational enterprises close the gap in development finance? CGD Policy Paper, (069). Retrieved from http://www.cgdev.org/publication/can-stopping-tax-dodging-multinational-enterprises-close-gap-development-finance
- Fuest, C., & Riedel, N. (2012). Tax evasion and tax avoidance: The role of international profit shifting. In P. Reuter (Ed.), Draining development? Controlling flows of illicit funds from developing countries (pp. 109–142). Washington, DC: World Bank. Retrieved from https://openknowledge.worldbank.org/handle/10986/2242
- Global Financial Integrity. (2017). Illicit Financial Flows to and from Developing Countries: 2005-2014.
- Glopolis. (2016). Výzva politikům: Zaměřte se na daňové ráje! [A challenge for politicians: let's focus on tax havens!] Retrieved from http://glopolis.org/cs/clanky/vyzva-politikum-zamerte-se-na-danove-raje/
- Gumpert, A., Hines, J. R., & Schnitzer, M. (2016). Multinational firms and tax havens. Review of Economics and Statistics, 98(4), 713–727. doi:10.1162/REST_a_00591
- Hebous, S., & Lipatov, V. (2014). A journey from a corruption port to a tax haven. Journal of Comparative Economics, 42(3), 739–754. doi:10.1016/j.jce.2013.05.006
- Heckemeyer, J., & Overesch, M. (2013). Multinationals’ profit response to tax differentials: Effect size and shifting channels ( SSRN Scholarly Paper No. ID 2303679). Rochester, NY: Social Science Research Network. Retrieved from http://papers.ssrn.com/abstract=2303679
- Hines, J. (2014). How serious is the problem of base erosion and profit shifting? Canadian Tax Journal, 62(2), 443–453.
- Hines, J. R. (2010). Treasure Islands. Journal of Economic Perspectives, 24(4), 103.
- Hines, J. R., & Rice, E. M. (1994). Fiscal paradise: Foreign tax havens and American business. The Quarterly Journal of Economics, 109(1), 149–182.
- Huizinga, H., & Laeven, L. (2008). International profit shifting within multinationals: A multi-country perspective. Journal of Public Economics, 92(5), 1164–1182.
- International Monetary Fund (2014). Spillovers in international corporate taxation ( IMF Policy Paper). Retrieved from http://www.imf.org/external/np/pp/eng/2014/050914.pdf
- Ištok, M. (2016). Komparatívna analýza vplyvu daní na finančné riadenie podniku [A comparative analysis of impact of tax on financial management of firms]. Banská Bystrica: Mimeo.
- Janský, P., & Kokeš, O. (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., & Kokeš, O. (2016). Profit-shifting from Czech multinational companies to European tax havens. Applied Economics Letters, 23(16), 1130–1133. doi:10.1080/13504851.2015.1137543
- Janský, P., & Prats, A. (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
- Kar, D., & Freitas, S. (2012). Illicit financial flows from developing countries: 2001-2010. A december 2012 report from global financial integrity. Washington, DC: Global Financial Integrity. Retrieved from http://iff.gfintegrity.org/iff2012/2012report.html
- Median. (2015). Glopolis: Češi a daně [Glopolis: Czechs and taxes]. Prague: Median.
- Miller, H. (2014). Current issues in corporate tax. Fiscal Studies, 35(4), 397–400. doi:10.1111/j.1475-5890.2014.12035.x
- Ministry of Finance of the Czech Republic. (2016a). Finanční správa při kontrolách převodních cen doměřila téměř miliardu korun [Financial administration added almost a billion crowns during transfer pricing checks]. Retrieved from http://www.mfcr.cz/cs/aktualne/tiskove-zpravy/2016/fs-domerila-temer-miliardu-korun-24615
- Ministry of Finance of the Czech Republic. (2016b). Stanovisko Ministerstva financí k tématům Otázek Václava Moravce 17. 4. 2016 [Statement of the ministry of finance on the topics of Otázky Václava Moravce 17 April 2016]. Retrieved from http://www.mfcr.cz/cs/aktualne/v-mediich/2016/reakce-ovm-24594
- de Mooij, R. A., & Ederveen, S. (2008). Corporate tax elasticities: A reader’s guide to empirical findings. Oxford Review of Economic Policy, 24(4), 680–697. doi:10.1093/oxrep/grn033
- Moravec, L., Ječmínek, J., & Rohan, J. (2017, May). Vyčíslení odhadu ztráty / zisku ČR z titulu daňové konkurence [Quantifying the estimated losses or gains of the Czech Republic from tax competition]. Presented at the Daňové ráje - škodlivá či prospěšná konkurence? [Tax havens - harmful or beneficial competition?], Prague. Retrieved from http://danoveraje.pef.czu.cz/?r=5245
- MSCI. (2015). Re-examining the tax gap. Retrieved from https://www.msci.com/documents/10199/4043da8b-4d49-4449-ac0e-28b09df3b220
- Murphy, R. (2009). The direct tax cost of tax havens to the UK. Retrieved from http://www.taxresearch.org.uk/Documents/TaxHavenCostTRLLP.pdf
- Nerudová, D., & Solilová, V. (2015). The impact of the CCCTB Introduction on the distribution of the group tax bases across the EU: The study for the Czech Republic. Prague Economic Papers, 24(6), 621–637. doi:10.18267/j.pep.514
- OECD. (2013). Action plan on base erosion and profit shifting. Paris: OECD. Retrieved from http://www.oecd.org/ctp/BEPSActionPlan.pdf
- OECD. (2015). Measuring and monitoring BEPS, action 11 - 2015 final report. Paris: Organisation for Economic Co-operation and Development. Retrieved from http://www.oecd-ilibrary.org/content/book/9789264241343-en
- Oxfam. (2000). Tax Havens: Releasing the hidden billions for poverty eradication. Retrieved from http://policy-practice.oxfam.org.uk/publications/tax-havens-releasing-the-hidden-billions-for-poversty-eradication-114611
- Pérez, M. F., Brada, J. C., & Drabek, Z. (2012). Illicit money flows as motives for FDI. Journal of Comparative Economics, 40(1), 108–126.
- Reuter, P. (Ed.). (2012). Draining development? Controlling flows of illicit funds from developing countries. Washington, DC: World Bank.
- Riedel, N. (2015). Quantifying international tax avoidance: A review of the academic literature. Policy Paper, 2. Retrieved from http://www.etpf.org/papers/PP002QuantAvoid.pdf
- Riedel, N., Zinn, T., & Hofmann, P. (2015). Do transfer pricing laws limit international income shifting? Evidence from Europe. Retrieved from http://www.wiwi.ruhr-uni-bochum.de/fiwipo/mam/content/do_transfer_pricing_laws_limit_international_income_shifting_evidence_from_europe.pdf
- Sedmihradsky, M., & Klazar, S. (2002). Tax competition for FDI in Central-European countries. CESifo Working Paper. Retrieved from http://papers.ssrn.com/sol3/papers.cfm?abstract_id=301066
- Spengel, C., Elschner, C., Endres, D., Bartholmes s, A., Dressler, D., Evers, L., … others. (2014). Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120, 1–3025.
- Stavjaňová, J. (2014). Value added tax gap in the Czech Republic. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 62(6), 1427–1436. doi:10.11118/actaun201462061427
- Supreme Audit Office of the Czech Republic. (2015). New instruments of the VAT Act ineffective; the tax evasion annually exceeds CZK 100,000 million / SAO Czech Republic. Retrieved from http://www.nku.cz/en/media/new-instruments-of-the-vat-act-ineffective;-the-tax-evasion-annually-exceeds-czk-100-000-million-id7600/
- Tax Justice Network. (2005). The price of offshore. Retrieved from http://www.taxjustice.net/cms/upload/pdf/Price_of_Offshore.pdf
- UNCTAD. (2015). World investment report 2015 - reforming international investment governance. Geneva: United Nations.
- Vicard, V. (2015). Profit shifting through transfer pricing: Evidence from French Firm level trade data ( SSRN Scholarly Paper No. ID 2614864). Rochester, NY: Social Science Research Network. Retrieved from http://papers.ssrn.com/abstract=2614864
- Weyzig, F. (2012). Tax treaty shopping: Structural determinants of foreign direct investment routed through the Netherlands. International Tax and Public Finance, 910–937. 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
- Zdanowicz, J. S. (2009). Trade-based money laundering and terrorist financing. Review of Law and Economics, 5(2), 854–878.
- Zucman, G. (2014). Taxing across borders: Tracking personal wealth and corporate profits. Journal of Economic Perspectives, 28(4), 121–148.