Work detail

Tax avoidance by multinational corporations: evidence from new data

Author: Mgr. Alex Vinogradov
Year: 2022 - summer
Leaders: doc. Petr Janský Ph.D.
Consultants:
Work type: Economic Theory
Masters
Language: English
Pages: 118
Awards and prizes:
Link: https://dspace.cuni.cz/handle/20.500.11956/173973
Abstract: 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.
August 2022
MonTueWedThuFriSatSun
1234567
891011121314
15161718192021
22232425262728
293031    

Partners

Deloitte

Sponsors

CRIF
McKinsey
Patria Finance
Česká Spořitelna
EY