Details about Petr Janský

Access statistics for papers by Petr Janský.

Last updated 2024-04-02. Update your information in the RePEc Author Service.

Short-id: pja278

Working Papers

2025

1. Global Minimum Tax and Profit Shifting
   Working Papers, HAL
   Also in Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies (2024)

2023

2. 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 View citations (1)
3. Fiscal Consequences of Corporate Tax Avoidance
   Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies
   Also in CESifo Working Paper Series, CESifo (2023)
   WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) (2022)
   Working Papers, HAL (2023)
   CEPR Discussion Papers, C.E.P.R. Discussion Papers (2023)
4. Profit Shifting of Multinational Corporations Worldwide
   Papers, arXiv.org View citations (6)
   Also in Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies (2021) View citations (8)
   Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies (2023)
   See also Journal Article Profit shifting of multinational corporations worldwide, World Development, Elsevier (2024) View citations (2) (2024)
5. Public Procurement and Tax Havens
   Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies

2022

6. Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?
   Working Papers, HAL
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2022) View citations (11)
7. 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) View citations (1)
8. 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 (2)
9. 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
   See also Journal Article The excess profits during COVID-19 and their tax revenue potential, Empirica, Springer (2024) (2024)
10. The Long Way to Tax Transparency: Lessons from the Early Publishers of Country-by-Country Reports
    Working Papers, HAL
    See also Journal Article The long way to tax transparency: lessons from the early publishers of country-by-country reports, International Tax and Public Finance, Springer (2024) View citations (2) (2024)
11. 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

12. 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 A Practical Proposal to end Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals, Global Policy, London School of Economics and Political Science (2022) (2022)
13. 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 View citations (1)
    See also Journal Article An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base, UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development (2021) View citations (2) (2021)
14. 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 (2)
15. Estimating Tax Progressivity in Developing Countries: The Plato Index
    Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies
16. 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 View citations (1)
17. 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
18. 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
19. 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 (2)

2020

20. 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 Corporate Effective Tax Rates for Research and Policy, Public Finance Review (2023) View citations (2) (2023)
21. 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 Corporate profit misalignment: evidence from German headquarter companies and their foreign affiliates, Post-Communist Economies, Taylor & Francis Journals (2021) View citations (1) (2021)
22. 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
23. Multinational Corporations´ Effective Tax Rates: Evidence from Orbis
    Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (5)
24. 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

25. 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 Decomposing Multinational Corporations’ Declining Effective Tax Rates, IMF Economic Review, Palgrave Macmillan (2022) View citations (4) (2022)
26. 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 (7)
    See also Journal Article Multinational corporations and tax havens: evidence from country-by-country reporting, International Tax and Public Finance, Springer (2021) View citations (20) (2021)
27. 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 Tax treaties worldwide: Estimating elasticities and revenue foregone, Review of International Economics, Wiley Blackwell (2021) (2021)
28. 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 The costs of tax havens: evidence from industry-level data, Applied Economics, Taylor & Francis Journals (2020) (2020)
29. 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

30. 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 (2)
    See also Journal Article Estimating the revenue costs of tax treaties in developing countries, The World Economy, Wiley Blackwell (2019) View citations (3) (2019)
31. 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 Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment, International Tax and Public Finance, Springer (2019) View citations (29) (2019)
32. 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 European banks and tax havens: evidence from country-by-country reporting, Applied Economics, Taylor & Francis Journals (2020) View citations (11) (2020)
33. 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)
34. 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 Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm, Regulation & Governance, John Wiley & Sons (2022) View citations (1) (2022)

2017

35. Global distribution of revenue loss from tax avoidance: Re-estimation and country results
    WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) View citations (10)

2016

36. 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 Do EU funds crowd out other public expenditures? Evidence on the additionality principle from the detailed Czech municipalities’ data, European Planning Studies, Taylor & Francis Journals (2016) (2016)
37. 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
38. Fiscal decentralization and the shadow economy
    WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER)

2015

39. The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy - Working Paper 404
    Working Papers, Center for Global Development View citations (35)

2014

40. 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 (22)
    Also in IFS Working Papers, Institute for Fiscal Studies (2013) View citations (2)
    See also Journal Article Consumer Demand System Estimation and Value Added Tax Reforms in the Czech Republic, Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences (2014) View citations (20) (2014)
41. 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)
42. 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 Impact of the changes in excise duties on households in the Czech Republic, Agricultural Economics, Czech Academy of Agricultural Sciences (2016) (2016)
43. Inflation Differentials among Czech Households
    Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (1)
    Also in CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague (2014) View citations (3)
    See also Journal Article Inflation Differentials among Czech Households, Prague Economic Papers, Prague University of Economics and Business (2016) View citations (2) (2016)

2013

44. Illicit Financial Flows and the 2013 Commitment to Development Index
    Policy Papers, Center for Global Development

2010

45. 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 (9)

Journal Articles

2025

1. How do regional price levels affect income inequality? Household-level evidence from countries worldwide
   The Annals of Regional Science, 2025, 74, (1), 1-63

2024

2. Profit shifting of multinational corporations worldwide
   World Development, 2024, 177, (C) View citations (2)
   See also Working Paper Profit Shifting of Multinational Corporations Worldwide, Papers (2023) View citations (6) (2023)
3. The excess profits during COVID-19 and their tax revenue potential
   Empirica, 2024, 51, (4), 1001-1036
   See also Working Paper The Excess Profits during COVID-19 and Their Tax Revenue Potential, Working Papers IES (2022) (2022)
4. The long way to tax transparency: lessons from the early publishers of country-by-country reports
   International Tax and Public Finance, 2024, 31, (2), 593-634 View citations (2)
   See also Working Paper The Long Way to Tax Transparency: Lessons from the Early Publishers of Country-by-Country Reports, Working Papers (2022) (2022)

2023

5. Corporate Effective Tax Rates for Research and Policy
   Public Finance Review, 2023, 51, (2), 171-205 View citations (2)
   See also Working Paper Corporate Effective Tax Rates for Research and Policy, Working Papers IES (2020) View citations (1) (2020)
6. Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting
   CRITICAL PERSPECTIVES ON ACCOUNTING, 2023, 96, (C)

2022

7. 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 A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals, Working Papers IES (2021) View citations (2) (2021)
8. Decomposing Multinational Corporations’ Declining Effective Tax Rates
   IMF Economic Review, 2022, 70, (2), 338-381 View citations (4)
   See also Working Paper Decomposing Multinational Corporations´ Declining Effective Tax Rates, Working Papers IES (2019) View citations (2) (2019)
9. Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm
   Regulation & Governance, 2022, 16, (3), 673-704 View citations (1)
   See also Working Paper Is Panama Really Your Tax Haven? Secrecy Jurisdictions and the Countries They Harm, Working Papers IES (2018) View citations (1) (2018)

2021

10. An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base
    UNCTAD Transnational Corporations Journal View citations (2)
    See also Working Paper An Evaluation of the Effects of the European Commission´s Proposals for the Common Consolidated Corporate Tax Base, Working Papers IES (2021) View citations (1) (2021)
11. 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 Corporate Profit Misalignment: Evidence from German Headquarter Companies and Their Foreign Affiliates, Working Papers IES (2020) View citations (1) (2020)
12. 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 (12)
13. 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
14. Multinational corporations and tax havens: evidence from country-by-country reporting
    International Tax and Public Finance, 2021, 28, (6), 1519-1561 View citations (20)
    See also Working Paper Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting, Working Papers IES (2019) View citations (7) (2019)
15. Tax treaties worldwide: Estimating elasticities and revenue foregone
    Review of International Economics, 2021, 29, (2), 359-401
    See also Working Paper Tax Treaties Worldwide: Estimating Elasticities and Revenue Foregone, Working Papers IES (2019) (2019)

2020

16. European banks and tax havens: evidence from country-by-country reporting
    Applied Economics, 2020, 52, (54), 5967-5985 View citations (11)
    See also Working Paper European Banks and Tax Havens: Evidence from Country-by-Country Reporting, Working Papers IES (2018) View citations (9) (2018)
17. Fiscal decentralization and equalization transfers in Georgia: evidence from municipality-level data
    Post-Communist Economies, 2020, 32, (1), 54-76
18. 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 (2)
19. The costs of tax havens: evidence from industry-level data
    Applied Economics, 2020, 52, (29), 3204-3218
    See also Working Paper The Costs of Tax Havens: Evidence from Industry-Level Data, Working Papers IES (2019) (2019)

2019

20. BEPS Policy Failure—The Case of EU Country-By-Country Reporting
    Nordic Tax Journal, 2019, 2019, (1), 63-86 View citations (2)
21. Estimating the revenue costs of tax treaties in developing countries
    The World Economy, 2019, 42, (6), 1828-1849 View citations (3)
    See also Working Paper Estimating the Revenue Costs of Tax Treaties in Developing Countries, Working Papers IES (2018) View citations (2) (2018)
22. 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 (29)
    See also Working Paper Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment, WIDER Working Paper Series (2018) View citations (4) (2018)
23. 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 (21)
24. 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

25. A half-century of resistance to corporate disclosure
    UNCTAD Transnational Corporations Journal View citations (6)
26. Estimating the revenue losses of international corporate tax avoidance: the case of the Czech Republic
    Post-Communist Economies, 2018, 30, (5), 617-635
27. 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 (67)

2017

28. 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 (10)

2016

29. 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 Do EU Funds Crowd Out Other Public Expenditures? Evidence on the Additionality Principle from the Detailed Czech Municipalities’ Data, Working Papers IES (2016) (2016)
30. 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
31. Impact of the changes in excise duties on households in the Czech Republic
    Agricultural Economics, 2016, 62, (2), 51-61
    See also Working Paper Impact of Changes in Excise Duties on Households in the Czech Republic, Working Papers IES (2014) (2014)
32. Inflation Differentials among Czech Households
    Prague Economic Papers, 2016, 2016, (1), 71-84 View citations (2)
    See also Working Paper Inflation Differentials among Czech Households, Working Papers IES (2014) View citations (1) (2014)
33. Profit-shifting from Czech multinational companies to European tax havens
    Applied Economics Letters, 2016, 23, (16), 1130-1133 View citations (6)
34. The Distributional Impacts of Meal Vouchers in the Czech Republic
    Prague Economic Papers, 2016, 2016, (6), 706-722 View citations (1)
35. The Impact of a Fat Tax: Progressive in Health, but Regressive in Income?
    Prague Economic Papers, 2016, 2016, (4), 445-458

2015

36. Corporate tax base erosion and profit shifting out of the Czech Republic
    Post-Communist Economies, 2015, 27, (4), 537-546 View citations (3)
37. 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
38. International Profit-Shifting out of Developing Countries and the Role of Tax Havens
    Development Policy Review, 2015, 33, (3), 271-292 View citations (17)
39. 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
40. 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)
41. The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy
    Economic Geography, 2015, 91, (3), 281-303 View citations (28)
    Also in Economic Geography, 2015, 91, (3), 281-303 (2015) View citations (30)
42. 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
43. 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 (5)

2014

44. 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 (20)
    See also Working Paper Consumer Demand System Estimation and Value Added Tax Reforms in the Czech Republic, Working Papers IES (2014) View citations (22) (2014)

2012

45. Aid and foreign direct investment: substitutes, complements or neither?
    International Journal of Trade and Global Markets, 2012, 5, (2), 119-132 View citations (3)
46. 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
47. 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

48. 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)
49. 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)