Don´t pay taxes, save your money!

• Thesis title in Czech: Don´t pay taxes, save your money!
• Thesis title in English: Don´t pay taxes, save your money!
• Key words: Daňový ráj, vyhýbání se zdanění, daňová soutěž
• English key words: Tax haven, tax avoidance, tax competition
• Academic year of topic announcement: 2010/2011
• Thesis type: Bachelor's thesis
• Thesis language: angličtina
• Department: Institute of Economic Studies (23-IES)
• Supervisor: Ing. Irena Kemény
• Author: hidden - assigned by the advisor
• Date of registration: 12.10.2010
• Date of assignment: 07.04.2011
• Date and time of defence: 13.06.2011 00:00
• Venue of defence: IES
• Date of electronic submission: 09.05.2011
• Date of proceeded defence: 13.06.2011
• Opponents: doc. PhDr. Martin Gregor, Ph.D.

References

Cowell, F. A. (1990) Cheating the Government: The Economics of Evasion, Cambridge, MA: MIT Press.

Desai, M. A., C. F. Foley and J. R. Hines Jr. (2005) “The Demand for Tax Haven Operations” Journal of Public Economics, 90, 513-531. Available from: <http://www.sciencedirect.com/science?_ob=MImg&_imagekey=B6V76-4HDG97W-1-1&_cdi=5834&_user=1490772&_pii=S0047272705001350&_origin=gateway&_coverDate=02%2F28%2F2006&_sk=999099996&view=c&wchp=dGLbVzW-zSkzS&md5=85492a154f9958260c85a058b091c886&ie=/sdarticle.pdf>

Dijk, M., Weyzig, F., Murphy, R. (2006) The Netherlands: A Tax Haven?, Centre for Research on Multinational Corporations. Available from:
<http://www.taxci.nl/sites/taxci/files/site18_20070118185008_SOMO_rapport_Netherlands_tax_haven_2006.pdf>

Dharmapala, D., James R. Hines Jr. (2006) ‘Which Countries Become Tax Havens?, NBER Working Paper, No. 12802. Available from:
<http://www.nber.org/papers/w12802>

Ghinamo, M., Panteghini, P. M. and Revelli, F. (2007) ‘FDI determination and corporate tax competition in a volatile worldʼ, CESifo Working Paper, No. 1965.

Gomes, P., Pouget, F. (2008) „Corporate tax competition and the decline of public investment“, European Central Bank Working Paper, No. 928. Available from:
<http://www.ecb.int/pub/pdf/scpwps/ecbwp928.pdf>

Gregor, M. Workbook for Game Theory and Political Economy [online]. IES, Charles University in Prague, 3 Jan 2011 [accessed 3 Feb 2011]. Available from: <http://ies.fsv.cuni.cz/default/id/15262>.

Hong, Q. and Smart, M. (2007) ‘In praise of tax havens: international tax planning and foreign direct investmentʼ, CESifo Working Paper, No. 1942.

Nicolini, M. (2007) ‘Institutions and offshoring decisionʼ, CESifo Working Paper, No. 2074.

Hines, J. R., Jr. (2004) „Do Tax Havens Flourish?“ Ross School of Business Working Paper Series, No. 921. Available from: <http://ssrn.com/abstract=625567>

Hines, J. R., Jr. (2006) „Will Social Welfare Expenditures Survive Tax Competition?“ Oxford Review of Economic Policy, Vol. 22, No. 3, 330-348. Available from: <http://www.nek.lu.se/NEKAHA/Public%20finance/Hines%202006.pdf>

Hines, J. R., Jr. (2005) „Corporate Taxation and International Competition“ Ross School of Business Working Paper Series, No. 1026. Available from: <http://ssrn.com/abstract=891233>

OECD (2004) Glossary of Tax Terms [online], available from: <http://www.oecd.org/document/29/0,3343,en_2649_34897_33933853_1_1_1_1,00.html> [accessed 3 Nov 2010].

OECD (2009) List of Unco-operative Tax Havens [online], available from:
< http://www.oecd.org/document/57/0,3343,en_2649_33745_30578809_1_1_1_1,00.html> [accessed 15 Mar 2011]

OECD (1998) Tax Haven Criteria [online], available from: <http://www.oecd.org/document/23/0,3343,en_2649_33745_30575447_1_1_1_1,00.html> [accessed 3 Nov 2010].

Slemrod, J. and J. D. Wilson (2006) „Tax Competition with Parasitic Tax Havens“, NBER Working Paper, No. 12225. Available from: <http://www.nber.org/papers/w12225.pdf?new_window=1>

Slemrod, J. and Yitzhaki, S. (2000) ‘Tax avoidance, evasion, and administrationʼ, NBER Working Paper, No. 7473.

Vasin, A. A. and Vasina, P. A. (2002) ‘Tax optimization under tax evasion: the role of penalty constraintsʼ, EERC Working Paper, No. 01/09.

Preliminary scope of work

Význam daňových rájů pro vyhýbání se zdanění a daňovou soutěž.

Preliminary scope of work in English

Importance of tax havens for tax avoidance and tax competition.