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

Working Papers

2023

1. 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
2. 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)
3. Public Procurement and Tax Havens
   Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies

2022

4. 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)
5. 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)
6. 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)
7. 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)
8. 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
9. 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

10. 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)
11. 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)
12. 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)
13. Estimating Tax Progressivity in Developing Countries: The Plato Index
    Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies
14. 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
15. 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
16. 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
17. 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

18. 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)
19. 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)
20. 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
21. 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)
22. 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

23. 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)
24. 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)
25. 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)
26. 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)
27. 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

28. 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)
29. 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)
30. 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)
31. 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)
32. 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

33. 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

34. 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)
35. 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
36. Fiscal decentralization and the shadow economy
    WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER)

2015

37. 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)
38. 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

39. 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)
40. 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)
41. 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)
42. 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

43. 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

1. Corporate Effective Tax Rates for Research and Policy
   Public Finance Review, 2023, 51, (2), 171-205
   See also Working Paper (2020)

2022

2. 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)
3. Decomposing Multinational Corporations’ Declining Effective Tax Rates
   IMF Economic Review, 2022, 70, (2), 338-381
   See also Working Paper (2019)
4. 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

5. 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)
6. 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)
7. 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)
8. 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
9. 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)
10. Tax treaties worldwide: Estimating elasticities and revenue foregone
    Review of International Economics, 2021, 29, (2), 359-401
    See also Working Paper (2019)

2020

11. 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)
12. Fiscal decentralization and equalization transfers in Georgia: evidence from municipality-level data
    Post-Communist Economies, 2020, 32, (1), 54-76
13. 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)
14. The costs of tax havens: evidence from industry-level data
    Applied Economics, 2020, 52, (29), 3204-3218
    See also Working Paper (2019)

2019

15. BEPS Policy Failure—The Case of EU Country-By-Country Reporting
    Nordic Tax Journal, 2019, 2019, (1), 63-86
16. 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)
17. 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)
18. 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)
19. 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

20. A half-century of resistance to corporate disclosure
    UNCTAD Transnational Corporations Journal View citations (4)
21. Estimating the revenue losses of international corporate tax avoidance: the case of the Czech Republic
    Post-Communist Economies, 2018, 30, (5), 617-635
22. 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

23. 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

24. 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)
25. 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
26. 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)
27. Inflation Differentials among Czech Households
    Prague Economic Papers, 2016, 2016, (1), 71-84 View citations (2)
    See also Working Paper (2014)
28. Profit-shifting from Czech multinational companies to European tax havens
    Applied Economics Letters, 2016, 23, (16), 1130-1133 View citations (3)
29. The Distributional Impacts of Meal Vouchers in the Czech Republic
    Prague Economic Papers, 2016, 2016, (6), 706-722 View citations (1)
30. The Impact of a Fat Tax: Progressive in Health, but Regressive in Income?
    Prague Economic Papers, 2016, 2016, (4), 445-458

2015

31. Corporate tax base erosion and profit shifting out of the Czech Republic
    Post-Communist Economies, 2015, 27, (4), 537-546 View citations (1)
32. 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
33. International Profit-Shifting out of Developing Countries and the Role of Tax Havens
    Development Policy Review, 2015, 33, (3), 271-292 View citations (14)
34. 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
35. 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)
36. 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)
37. 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
38. 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

39. 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

40. Aid and foreign direct investment: substitutes, complements or neither?
    International Journal of Trade and Global Markets, 2012, 5, (2), 119-132 View citations (3)
41. 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
42. 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

43. 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)
44. 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)