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Fiscal Consequences of Corporate Tax Avoidance

Author

Listed:
  • Katarzyna Bilicka

    (USU - Utah State University, CEPR - Center for Economic Policy Research, NBER - National Bureau of Economic Research [New York] - NBER - The National Bureau of Economic Research)

  • Evgeniya Dubinina

    (UK - Univerzita Karlova [Praha, Česká republika] = Charles University [Prague, Czech Republic])

  • Petr Janský

    (UK - Univerzita Karlova [Praha, Česká republika] = Charles University [Prague, Czech Republic])

Abstract

The views expressed here are those of the author(s) and not those of the EU Tax Observatory. EU Tax Observatory working papers are circulated for discussion and comment purposes. They have not been subject to peer-review or to the internal review process that accompanies official EU Tax Observatory publications.

Suggested Citation

  • Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský, 2023. "Fiscal Consequences of Corporate Tax Avoidance," Working Papers halshs-04174683, HAL.
    • Handle: RePEc:hal:wpaper:halshs-04174683
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04174683
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    Citations

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    Cited by:

    1. is not listed on IDEAS
    2. Katarzyna Bilicka, 2025. "Labor market consequences of antitax avoidance policies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(2), pages 429-465, April.
    3. Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2023. "Effective tax rates of multinational corporations: Country-level estimates," PLOS ONE, Public Library of Science, vol. 18(11), pages 1-19, November.
    4. Karolina Magdalena Konopczak & Aleksander Pawlak, 2025. "Transfer zysku z gospodarki polskiej – skala i skutki fiskalne," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 68-87.

    More about this item

    Keywords

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    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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