{"id":"https://openalex.org/W2176567908","doi":"https://doi.org/10.1080/14631377.2015.1084733","title":"Corporate tax base erosion and profit shifting out of the Czech Republic","display_name":"Corporate tax base erosion and profit shifting out of the Czech Republic","publication_year":2015,"publication_date":"2015-10-02","ids":{"openalex":"https://openalex.org/W2176567908","doi":"https://doi.org/10.1080/14631377.2015.1084733","mag":"2176567908"},"language":"en","primary_location":{"id":"doi:10.1080/14631377.2015.1084733","doi":"https://doi.org/10.1080/14631377.2015.1084733","is_oa":false,"landing_page_url":"https://doi.org/10.1080/14631377.2015.1084733","pdf_url":null,"source":{"id":"https://openalex.org/S151220816","display_name":"Post-Communist Economies","issn_l":"1463-1377","issn":["1463-1377","1465-3958"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Post-Communist Economies","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041974328","display_name":"Petr J\u00e1nsk\u00fd","orcid":"https://orcid.org/0000-0001-6499-9923","observed_orcids":["https://orcid.org/0000-0001-6499-9923"]},"institutions":[{"id":"https://openalex.org/I151321946","display_name":"Center for Economic Research and Graduate Education \u2013 Economics Institute","ror":"https://ror.org/0362ttz08","country_code":"CZ","type":"education","lineage":["https://openalex.org/I151321946","https://openalex.org/I202391551","https://openalex.org/I21250087"]},{"id":"https://openalex.org/I21250087","display_name":"Charles University","ror":"https://ror.org/024d6js02","country_code":"CZ","type":"education","lineage":["https://openalex.org/I21250087"]}],"countries":["CZ"],"is_corresponding":true,"raw_author_name":"Petr Jansk\u00fd","raw_affiliation_strings":["Charles University, Prague, Czech Republic; CERGE-EI, Prague, Czech Republic","CERGE-EI, Prague, Czech Republic","Charles University, Prague, Czech Republic"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Charles University, Prague, Czech Republic; CERGE-EI, Prague, Czech Republic","institution_ids":["https://openalex.org/I151321946","https://openalex.org/I21250087"]},{"raw_affiliation_string":"CERGE-EI, Prague, Czech Republic","institution_ids":["https://openalex.org/I151321946"]},{"raw_affiliation_string":"Charles University, Prague, Czech Republic","institution_ids":["https://openalex.org/I21250087"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5056590536","display_name":"Ond\u0159ej Koke\u0161","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I151321946","display_name":"Center for Economic Research and Graduate Education \u2013 Economics Institute","ror":"https://ror.org/0362ttz08","country_code":"CZ","type":"education","lineage":["https://openalex.org/I151321946","https://openalex.org/I202391551","https://openalex.org/I21250087"]},{"id":"https://openalex.org/I4210140283","display_name":"Cambridge Econometrics (United Kingdom)","ror":"https://ror.org/03gcet659","country_code":"GB","type":"company","lineage":["https://openalex.org/I4210140283"]}],"countries":["CZ","GB"],"is_corresponding":false,"raw_author_name":"Ond\u0159ej Koke\u0161","raw_affiliation_strings":["CERGE-EI, Prague, Czech Republic; Cambridge Econometrics, Cambridge, UK","CERGE-EI, Prague, Czech Republic","Cambridge Econometrics, Cambridge, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"CERGE-EI, Prague, Czech Republic; Cambridge Econometrics, Cambridge, UK","institution_ids":["https://openalex.org/I151321946","https://openalex.org/I4210140283"]},{"raw_affiliation_string":"CERGE-EI, Prague, Czech Republic","institution_ids":["https://openalex.org/I151321946"]},{"raw_affiliation_string":"Cambridge Econometrics, Cambridge, UK","institution_ids":["https://openalex.org/I4210140283"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5041974328"],"corresponding_institution_ids":["https://openalex.org/I151321946","https://openalex.org/I21250087"],"apc_list":null,"apc_paid":null,"fwci":10.2779,"has_fulltext":false,"cited_by_count":33,"citation_normalized_percentile":{"value":0.97694094,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"27","issue":"4","first_page":"537","last_page":"546"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0017999999690800905,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-base-erosion","display_name":"tax base erosion","score":0.9440000057220459},{"id":"https://openalex.org/keywords/profit-shifting","display_name":"profit shifting","score":0.9950000047683716},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.8880000114440918},{"id":"https://openalex.org/keywords/tax-havens","display_name":"tax havens","score":0.9950000047683716},{"id":"https://openalex.org/keywords/debt-ratio","display_name":"debt ratio","score":0.7590000033378601},{"id":"https://openalex.org/keywords/corporate-taxation","display_name":"corporate taxation","score":0.7239999771118164},{"id":"https://openalex.org/keywords/ownership-structure","display_name":"ownership structure","score":0.6629999876022339},{"id":"https://openalex.org/keywords/czech-republic","display_name":"Czech Republic","score":0.9480000138282776}],"concepts":[{"id":"https://openalex.org/C2777842544","wikidata":"https://www.wikidata.org/wiki/Q9056","display_name":"Czech","level":2,"score":0.8949538469314575},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.846556544303894},{"id":"https://openalex.org/C2780141045","wikidata":"https://www.wikidata.org/wiki/Q18609502","display_name":"Base erosion and profit shifting","level":4,"score":0.7429622411727905},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6096991300582886},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.4724576771259308},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.4628341495990753},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.4467792212963104},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.4431777000427246},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.4366227388381958},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.422260582447052},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.40695634484291077},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3931015133857727},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.3632662892341614},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.3401700258255005},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.3348017930984497},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.281901478767395},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2585170269012451},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2477898895740509},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.2188185155391693},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1080/14631377.2015.1084733","doi":"https://doi.org/10.1080/14631377.2015.1084733","is_oa":false,"landing_page_url":"https://doi.org/10.1080/14631377.2015.1084733","pdf_url":null,"source":{"id":"https://openalex.org/S151220816","display_name":"Post-Communist Economies","issn_l":"1463-1377","issn":["1463-1377","1465-3958"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Post-Communist Economies","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:pocoec:v:27:y:2015:i:4:p:537-546","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/14631377.2015.1084733","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:asep.lib.cas.cz:CavUnEpca/0452206","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/11104/0253241","pdf_url":null,"source":{"id":"https://openalex.org/S7407055266","display_name":"ASEP","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"public-domain","license_id":"https://openalex.org/licenses/public-domain","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.47620001435279846}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals","score":0.5299999713897705}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320315323","display_name":"Technology Agency of the Czech Republic","ror":null},{"id":"https://openalex.org/F4320321006","display_name":"Grantov\u00e1 Agentura \u010cesk\u00e9 Republiky","ror":"https://ror.org/01pv73b02"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":22,"referenced_works":["https://openalex.org/W34589722","https://openalex.org/W193315162","https://openalex.org/W202908758","https://openalex.org/W575996079","https://openalex.org/W1582784264","https://openalex.org/W1621097012","https://openalex.org/W1990486193","https://openalex.org/W2005340107","https://openalex.org/W2005875107","https://openalex.org/W2015250345","https://openalex.org/W2071824100","https://openalex.org/W2131833690","https://openalex.org/W2139996634","https://openalex.org/W2140073956","https://openalex.org/W2605547471","https://openalex.org/W2890660328","https://openalex.org/W3121650078","https://openalex.org/W3122413343","https://openalex.org/W3124514017","https://openalex.org/W3125070378","https://openalex.org/W4233630219","https://openalex.org/W4244151972"],"related_works":["https://openalex.org/W2338418951","https://openalex.org/W7135549272","https://openalex.org/W3011604623","https://openalex.org/W3190569264","https://openalex.org/W7135548140","https://openalex.org/W2923847414","https://openalex.org/W7135446949","https://openalex.org/W3125894836","https://openalex.org/W3033807150","https://openalex.org/W7135824227"],"abstract_inverted_index":{"This":[0],"article":[1],"contributes":[2],"to":[3,59],"the":[4,28,33,47,69,72,80,86],"growing":[5],"systematic":[6],"evidence":[7,66,92],"of":[8,17,32,42,55,71,83],"corporate":[9],"tax":[10,24,60,77],"base":[11],"erosion":[12],"and":[13,39,95,105],"profit":[14],"shifting":[15],"out":[16],"most":[18],"countries":[19],"into":[20],"other":[21],"countries,":[22],"including":[23,50],"havens,":[25],"by":[26],"analysing":[27],"situation":[29],"in":[30,46,85],"one":[31],"post-communist":[34],"economies.":[35],"We":[36,63,101],"analyse":[37],"financial":[38],"ownership":[40],"data":[41],"13,603":[43],"companies":[44,84],"operating":[45],"Czech":[48,87],"Republic,":[49],"multinational":[51,73],"corporations":[52],"(4124),":[53],"some":[54],"which":[56],"have":[57],"links":[58,75],"havens":[61,78],"(528).":[62],"present":[64],"empirical":[65],"suggesting":[67],"that":[68],"effect":[70],"corporations\u2019":[74],"with":[76,107],"on":[79,93],"debt":[81],"ratio":[82],"Republic":[88],"is":[89,97],"positive.":[90],"The":[91],"profits":[94],"taxes":[96],"not":[98],"so":[99],"conclusive.":[100],"provide":[102],"policy":[103],"implications":[104],"conclude":[106],"questions":[108],"for":[109],"further":[110],"research.":[111]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":10},{"year":2020,"cited_by_count":7},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2016-06-24T00:00:00"}