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Tax avoidance by multinational corporations: An empirical analysis based on firm-level data
Godar, Sarah ; Janský, Petr (vedoucí práce) ; Barrios, Salvador (oponent) ; Lejour, Arjan (oponent) ; Weichenrieder, Alfons (oponent)
Tax avoidance by multinational corporations An empirical analysis based on firm-level data Author: Sarah Godar Abstract In this thesis, I use confidential firm-level data from the Microdatabase Direct Investment (MiDi database) provided by the Deutsche Bundesbank to analyze tax avoidance by German MNCs. While such data has frequently been used in tax-avoidance research, it has yet to be employed to derive macro-level estimates of tax avoidance by Germany-based MNCs. My MiDi-based research includes an estimation of the scale of profit shifting by German affiliates of foreign MNCs and related tax-revenue losses (Chapter 1), as well as an investigation of the tax-haven use and distribution of profits and economic activity of MNCs headquartered in Germany (Chapter 2). Finally, in collaboration with several co-authors, I investigate relatively new micro data on the global tax payments and activities of multinational corporations, voluntarily published by individual MNCs following the implementation of the new CbCR standard (Chapter 3). I employ different methodological approaches depending on the quality of the data and the research focus of each chapter. In the first chapter, I employ a standard microeconometric approach to identify profit- shifting and estimate the semi-elasticities of MNCs' profits with...
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