Výnosy korporátní daně v zemích OECD a faktory, které je ovlivňují

Lucie Říhová

Doctoral thesis

Corporate income tax revenues in OECD countries and factors influencing them

Abstract:

The purpose of this thesis is to run a panel regression analyzing the impact of economic, legislative and social factors on corporate tax revenues, as defined by existing empiric and theoretic literature. Literature which directly addresses factors influencing corporate income tax revenues is quite limited -- in respect of number of papers as well as in respect of the range of examined countries and/or time period. The latest and key papers include among others Clausing (2007), Devereux (2006) and partly Kenny, Winer (2006) and Gropp, Kostial (2000). Presented thesis on the other hand covers observations for all OECD countries for a rather long time period 1980 -- 2006. This thesis should address all important factors having influence on corporate income tax revenues, including tax avoidance and debt financing. The results of the analysis largely correspond to existing investigations of other authors; however, presented regression is of more complex and general character -- it includes other factors of tax avoidance and data for all OECD members (except for some variables which are not available), including post-communist countries.

Keywords

corporation tax, regression, CIT revenue

Language used: Czech

Date on which the thesis was submitted / produced: 1. 10. 2003

Thesis defence

• Date of defence: 24. 9. 2008
• Supervisor: Květa Kubátová
• Reader: Jan Široký

Vysoká škola ekonomická v Praze

Doctoral programme / field:
Hospodářská politika a správa / Finance