Detail práce

Tax avoidance by multinational corporations: evidence from new data

Autor: Mgr. Alex Vinogradov
Rok: 2022 - letní
Vedoucí: doc. Petr Janský Ph.D.
Konzultant:
Typ práce: Diplomová
Ekonomická teorie
Jazyk: Anglicky
Stránky: 118
Ocenění:
Odkaz: https://dspace.cuni.cz/handle/20.500.11956/173973
Abstrakt: The CbCR data published based on OECD’s Action 13 of the 2015 Final Report
represents the best macroeconomic CbCR dataset today. This thesis analyzes
its second year of published data (2017), calculates historical ETRs and builds
on top of the semi-elasticity model of profits with specifications successfully
estimated on the 2016 data, with the use of OLS models, WLS models, which
enabled the retention of the maximum amount of data and the unique use of
Country Level Premium as a predictor proved itself as a better predictor than
the alternative GDP per capita. The estimated semi-elasticity from the best
model is then used to calculate the amount of shifted profits.
Srpen 2022
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Deloitte

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CRIF
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