Details about Petr Janský
Access statistics for papers by Petr Janský.
Last updated 2023-03-28. Update your information in the RePEc Author Service.
Short-id: pja278
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Working Papers
2023
- Effects of Corporate Transparency on Tax Avoidance: Evidence from Country-by-Country Reporting
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies
- Fiscal Consequences of Corporate Tax Avoidance
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies 
Also in WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) (2022)  CESifo Working Paper Series, CESifo (2023)
- Public Procurement and Tax Havens
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies
2022
- Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?
NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
- Hide-seek-hide? The effects of financial secrecy on cross-border financial assets
WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER)
- Illicit financial flows and country-by-country reporting in extractive industries
WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) View citations (1)
- Profit Shifting of Multinational Corporations Worldwide
Papers, arXiv.org View citations (3)
Also in Working Papers, Institute of Development Studies, International Centre for Tax and Development (2021) View citations (7) Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies (2021) View citations (6)
- The Excess Profits during COVID-19 and Their Tax Revenue Potential
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies
- The indirect costs of corporate tax avoidance exacerbate cross-country inequality
WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) View citations (1)
2021
- A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (2)
See also Journal Article in Global Policy (2022)
- An Evaluation of the Effects of the European Commission´s Proposals for the Common Consolidated Corporate Tax Base
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies 
See also Journal Article in UNCTAD Transnational Corporations Journal (2021)
- Common Agricultural Policy Beneficiaries: Evidence of Inequality from a New Data Set
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (1)
- Estimating Tax Progressivity in Developing Countries: The Plato Index
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies
- How Much Multinational Corporations Pay in Taxes and Where: Evidence from their Country-by-Country Reports
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies
- Illicit Financial Flows and Trade Mispricing: Decomposing the Trade Reporting Gap
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies
- Improving the Corruption Perceptions Index: Additional Data Sources and Their Effects
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies
- Statistical Measurement of Illicit Financial Flows in Sustainable Development Goals: Tax Avoidance by Multinational Corporations
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (1)
2020
- Corporate Effective Tax Rates for Research and Policy
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (1)
See also Journal Article in Public Finance Review (2023)
- Corporate Profit Misalignment: Evidence from German Headquarter Companies and Their Foreign Affiliates
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (1)
See also Journal Article in Post-Communist Economies (2021)
- Country-by-Country Reporting and Other Financial Transparency Measures Affecting the European Union
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies
- Multinational Corporations´ Effective Tax Rates: Evidence from Orbis
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (4)
- The Corporate Tax Haven Index: A New Geography of Profit Shifting
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (1)
2019
- Decomposing Multinational Corporations´ Declining Effective Tax Rates
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (2)
See also Journal Article in IMF Economic Review (2022)
- Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (5)
See also Journal Article in International Tax and Public Finance (2021)
- Tax Treaties Worldwide: Estimating Elasticities and Revenue Foregone
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies 
See also Journal Article in Review of International Economics (2021)
- The Costs of Tax Havens: Evidence from Industry-Level Data
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies 
See also Journal Article in Applied Economics (2020)
- The Progress of Global Financial Transparency: Evidence from The Financial Secrecy Index 2009-2018
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies
2018
- Estimating the Revenue Costs of Tax Treaties in Developing Countries
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (1)
See also Journal Article in The World Economy (2019)
- Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) View citations (4)
Also in Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies (2017) View citations (5)
See also Journal Article in International Tax and Public Finance (2019)
- European Banks and Tax Havens: Evidence from Country-by-Country Reporting
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (9)
See also Journal Article in Applied Economics (2020)
- How Do Regional Price Levels Affect Income Inequality? Household-Level Evidence from 21 Countries
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies 
Also in LIS Working papers, LIS Cross-National Data Center in Luxembourg (2018)
- Is Panama Really Your Tax Haven? Secrecy Jurisdictions and the Countries They Harm
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (1)
See also Journal Article in Regulation & Governance (2022)
2017
- Global distribution of revenue loss from tax avoidance - Re-estimation and country results
Working Papers, Institute of Development Studies, International Centre for Tax and Development View citations (13)
Also in WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) (2017) View citations (8)
2016
- Do EU Funds Crowd Out Other Public Expenditures? Evidence on the Additionality Principle from the Detailed Czech Municipalities’ Data
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies 
See also Journal Article in European Planning Studies (2016)
- Estimating the Costs of International Corporate Tax Avoidance: The Case of the Czech Republic
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies
- Fiscal decentralization and the shadow economy
WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER)
2015
- Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits
Working Papers, Institute of Development Studies, International Centre for Tax and Development View citations (3)
- The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy - Working Paper 404
Working Papers, Center for Global Development View citations (26)
2014
- Consumer Demand System Estimation and Value Added Tax Reforms in the Czech Republic
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (20)
Also in IFS Working Papers, Institute for Fiscal Studies (2013) View citations (2)
See also Journal Article in Czech Journal of Economics and Finance (Finance a uver) (2014)
- Estimating Illicit Flows of Capital via Trade Mispricing: A Forensic Analysis of Data on Switzerland - Working Paper 350
Working Papers, Center for Global Development View citations (5)
- Impact of Changes in Excise Duties on Households in the Czech Republic
Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies 
See also Journal Article in Agricultural Economics (2016)
- Inflation Differentials among Czech Households
CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague View citations (2)
Also in Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies (2014) View citations (1)
See also Journal Article in Prague Economic Papers (2016)
2010
- Heterogeneous returns and the persistence of agricultural technology adoption
CSAE Working Paper Series, Centre for the Study of African Economies, University of Oxford View citations (8)
Journal Articles
2023
- Corporate Effective Tax Rates for Research and Policy
Public Finance Review, 2023, 51, (2), 171-205 
See also Working Paper (2020)
2022
- A Practical Proposal to end Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals
Global Policy, 2022, 13, (1), 18-33 
See also Working Paper (2021)
- Decomposing Multinational Corporations’ Declining Effective Tax Rates
IMF Economic Review, 2022, 70, (2), 338-381 
See also Working Paper (2019)
- Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm
Regulation & Governance, 2022, 16, (3), 673-704 
See also Working Paper (2018)
2021
- An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base
UNCTAD Transnational Corporations Journal 
See also Working Paper (2021)
- Corporate profit misalignment: evidence from German headquarter companies and their foreign affiliates
Post-Communist Economies, 2021, 33, (6), 726-750 View citations (1)
See also Working Paper (2020)
- Correction to: Multinational corporations and tax havens: evidence from country‑by‑country reporting
International Tax and Public Finance, 2021, 28, (6), 1562-1562 View citations (4)
- Kolik nás může pracovat z domova? Výsledky pro Českou republiku
(How Many of Us Can Work from Home? Evidence for the Czech Republic)
Politická ekonomie, 2021, 2021, (5), 555-570
- Multinational corporations and tax havens: evidence from country-by-country reporting
International Tax and Public Finance, 2021, 28, (6), 1519-1561 View citations (7)
See also Working Paper (2019)
- Tax treaties worldwide: Estimating elasticities and revenue foregone
Review of International Economics, 2021, 29, (2), 359-401 
See also Working Paper (2019)
2020
- European banks and tax havens: evidence from country-by-country reporting
Applied Economics, 2020, 52, (54), 5967-5985 View citations (7)
See also Working Paper (2018)
- Fiscal decentralization and equalization transfers in Georgia: evidence from municipality-level data
Post-Communist Economies, 2020, 32, (1), 54-76
- International tax planning within the structure of corporate entities owned by the shareholder‐individuals through Panama Papers destinations
Development Policy Review, 2020, 38, (1), 124-139 View citations (1)
- The costs of tax havens: evidence from industry-level data
Applied Economics, 2020, 52, (29), 3204-3218 
See also Working Paper (2019)
2019
- BEPS Policy Failure—The Case of EU Country-By-Country Reporting
Nordic Tax Journal, 2019, 2019, (1), 63-86
- Estimating the revenue costs of tax treaties in developing countries
The World Economy, 2019, 42, (6), 1828-1849 View citations (2)
See also Working Paper (2018)
- Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
International Tax and Public Finance, 2019, 26, (5), 1048-1103 View citations (20)
See also Working Paper (2018)
- Measuring misalignment: The location of US multinationals’ economic activity versus the location of their profits
Development Policy Review, 2019, 37, (1), 91-110 View citations (15)
- The poor outside the lamplight: on the prevalence of poverty among population groups not included in household surveys
Post-Communist Economies, 2019, 31, (2), 181-199 View citations (1)
2018
- A half-century of resistance to corporate disclosure
UNCTAD Transnational Corporations Journal View citations (4)
- Estimating the revenue losses of international corporate tax avoidance: the case of the Czech Republic
Post-Communist Economies, 2018, 30, (5), 617-635
- Global distribution of revenue loss from corporate tax avoidance: re†estimation and country results
Journal of International Development, 2018, 30, (2), 206-232 View citations (42)
2017
- Regional differences in price levels across the European Union and their implications for its regional policy
The Annals of Regional Science, 2017, 58, (3), 641-660 View citations (7)
2016
- Do EU funds crowd out other public expenditures? Evidence on the additionality principle from the detailed Czech municipalities’ data
European Planning Studies, 2016, 24, (11), 2076-2095 
See also Working Paper (2016)
- Does the Czech Tax and Benefit System Contribute to One of Europe’s Lowest Levels of Relative Income Poverty and Inequality?
Eastern European Economics, 2016, 54, (3), 191-207
- Impact of the changes in excise duties on households in the Czech Republic
Agricultural Economics, 2016, 62, (2), 51-61 
See also Working Paper (2014)
- Inflation Differentials among Czech Households
Prague Economic Papers, 2016, 2016, (1), 71-84 View citations (2)
See also Working Paper (2014)
- Profit-shifting from Czech multinational companies to European tax havens
Applied Economics Letters, 2016, 23, (16), 1130-1133 View citations (3)
- The Distributional Impacts of Meal Vouchers in the Czech Republic
Prague Economic Papers, 2016, 2016, (6), 706-722 View citations (1)
- The Impact of a Fat Tax: Progressive in Health, but Regressive in Income?
Prague Economic Papers, 2016, 2016, (4), 445-458
2015
- Corporate tax base erosion and profit shifting out of the Czech Republic
Post-Communist Economies, 2015, 27, (4), 537-546 View citations (1)
- Indicators of Taxation of Multinational Enterprises in the Czech Republic
(Ukazatele zdanění mezinárodních společností v České republice)
Český finanční a účetní časopis, 2015, 2015, (4), 24-38
- International Profit-Shifting out of Developing Countries and the Role of Tax Havens
Development Policy Review, 2015, 33, (3), 271-292 View citations (14)
- Property Tax in Prague: Quantifying the current Situation and potential Changes on the Basis of Data from Tax Returns
(Daň z nemovitých věcí v Praze: Kvantifikace současné situace a možných změn pomocí dat z daňových přiznání)
Acta Oeconomica Pragensia, 2015, 2015, (4), 43-62
- Skutečná kupní síla v krajích České republiky: zohlednění regionální cenové hladiny a struktury pracovní síly
(Purchasing Power in the Regions: Reflecting Price Levels and Employment Structures)
Politická ekonomie, 2015, 2015, (7), 860-876 View citations (1)
- The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy
Economic Geography, 2015, 91, (3), 281-303 View citations (21)
Also in Economic Geography, 2015, 91, (3), 281-303 (2015) View citations (19)
- The Government-Subsidized Supplementary Retirement Savings Scheme: Determinants of Participation Rate and Contribution Size
(Penzijní připojištění: kteří občané se jej účastní nejvíce a platí nejvyšší příspěvky?)
Český finanční a účetní časopis, 2015, 2015, (3), 43-55
- Updating the Rich Countries’ Commitment to Development Index: How They Help Poorer Ones Through Curbing Illicit Financial Flows
Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, 2015, 124, (1), 43-65 View citations (4)
2014
- Consumer Demand System Estimation and Value Added Tax Reforms in the Czech Republic
Czech Journal of Economics and Finance (Finance a uver), 2014, 64, (3), 246-273 View citations (18)
See also Working Paper (2014)
2012
- Aid and foreign direct investment: substitutes, complements or neither?
International Journal of Trade and Global Markets, 2012, 5, (2), 119-132 View citations (3)
- Dopady změn daně z přidané hodnoty na reálné příjmy domácností
(The Impact of VAT Changes on the Households´ Real Incomes)
Politická ekonomie, 2012, 2012, (3), 309-329
- Listinné akcie na majitele a veřejné zakázky
(Bearer Shares in Paper Form and Public Procurement)
Politická ekonomie, 2012, 2012, (3), 349-361 View citations (1)
2010
- Impact of CO 2 Emissions Reductions on Firms’ Finance in an Emerging Economy: The Case of the Czech Republic
Transition Studies Review, 2010, 17, (4), 725-736 View citations (3)
- Rising unit values of Central and Eastern European exports: Rising quality in transition?
International Journal of Economic Policy in Emerging Economies, 2010, 3, (2), 147-157 View citations (2)
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