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. |
