Publications

CORPTAX research working papers:

• Tuinsma, T., Witte, K. D., Janský, P., Palanský, M., & Titl, V. Effects of Corporate Transparency on Tax Avoidance: Evidence from Country-by-Country Reporting. Working Papers IES, (4/2023), 1–27. https://ies.fsv.cuni.cz/sci/publication/show/id/6735/lang/en

• Garcia-Bernardo, J., Janský, P., & Zucman, G. (2022). Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies? NBER working paper #30086 http://gabriel-zucman.eu/files/GBJZ2022.pdf
• Bilicka, K., Dubinina, E., & Janský, P. (2022). Fiscal consequences of corporate tax avoidance (WIDER Working Paper No. 2022/97). World Institute for Development Economic Research (UNU-WIDER). https://www.wider.unu.edu/publication/fiscal-consequences-corporate-tax-avoidance

• Gabanatlhong, B., Garcia-Bernardo, J., Iyika, P., & Palanský, M. (2022). Profit shifting by multinational corporations: Evidence from transaction-level data in Nigeria (No. 2022/36). WIDER Working Paper. https://www.wider.unu.edu/publication/profit-shifting-multinational-corporations

• Garcia-Bernardo, Haberly, Janský, Palanský, and Secchini (2022). The indirect effects of corporate tax avoidance exacerbate cross-country inequality, 2022, UNU-WIDER working paper. https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2022-33-indirect-costs-corporate-tax-avoidance-exacerbate-cross-country-inequality.pdf

• Godar, S., Aliprandi, G., Faccio, T., & Janský, P. (2022). The long way to tax transparency: lessons from the early publishers of country-by-country reports. EU Tax Observatory, 2022(10). https://www.taxobservatory.eu/wp-content/uploads/2022/12/WP10_The-Long-Way-To-Tax-Transparency_December2022.pdf

• Janský, P., Palanská, T., & Palanský, M. (2022). Hide-seek-hide? The effects of financial secrecy on cross-border financial assets. World Institute for Development Economic Research (UNU-WIDER). https://www.wider.unu.edu/publication/hide%E2%80%93seek%E2%80%93hide-effects-financial-secrecy-cross-border-financial-assets

• Dubinina, E., Garcia-Bernardo, J., & Janský, P. (2022). The excess profits during Covid-19 and their tax revenue potential. IES Working Paper. https://ies.fsv.cuni.cz/sci/publication/show/id/6630/lang/en

CORPTAX journal publications:

• Garcia-Bernardo, J., & Janský, P. (2024). Profit shifting of multinational corporations worldwide. World Development, 177, 106527. https://doi.org/10.1016/j.worlddev.2023.106527

• Godar, S., Aliprandi, G., Faccio, T., Janský, P., & Toledo Ruiz, K. (2024). The long way to tax transparency: Lessons from the early publishers of country-by-country reports. International Tax and Public Finance. https://doi.org/10.1007/s10797-023-09818-5

• Garcia-Bernardo, J., Janský, P., & Tørsløv, T. (2023). Effective tax rates of multinational corporations: Country-level estimates. PLOS ONE, 18(11), e0293552. https://doi.org/10.1371/journal.pone.0293552

• Janský, P., Palanský, M., & Wójcik, D. (2023). Shallow and Uneven Progress towards Global Financial Transparency: Evidence from the Financial Secrecy Index. Geoforum, 141, 103728. https://doi.org/10.1016/j.geoforum.2023.103728

• Chiari, A. (2024). Revenue losses from corporate tax avoidance: Estimations from the UNUWIDER Government Revenue Dataset. Review of Development Economics. https://doi.org/10.1111/rode.13072

• Garcia-Bernardo, J., Janský, P., & Tørsløv, T. (2022). Decomposing Multinational Corporations’ Declining Effective Tax Rates. IMF Economic Review, 70(2), 338–381. https://doi.org/10.1057/s41308-022-00157-9

• Cobham, A., Faccio, T., Garcia-Bernardo, J., Janský, P., Kadet, J., & Picciotto, S. (2022). A Practical Proposal to end Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals. Global Policy, 13(1), 18–33. https://doi.org/10.1111/1758-5899.13029

• Hackett, F., & Janský, P. (2022). Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting. Critical Perspectives on Accounting, 102525. https://doi.org/10.1016/j.cpa.2022.102525

• Bajgar, M., Berlingieri, G., Calligaris, S., Criscuolo, C. & Timmis, J. (2023): Industry concentration in Europe and North America. Industrial and Corporate Change. https://doi.org/10.1093/icc/dtac059

• Bellomo, N., Esfahanian, M., Secchini, V., & Terna, P. (2022). What is life? Active particles tools towards behavioral dynamics in social-biology and economics. Physics of Life Reviews, 43, 189–207. https://doi.org/10.1016/j.plrev.2022.10.001 

• Janský, P. (2022). Corporate Effective Tax Rates for Research and Policy. Public Finance Review, 10911421221137204. https://doi.org/10.1177/10911421221137203

Selected recent publications by CORPTAX researchers:

• Janský, P., Meinzer, M., & Palanský, M. (2022). Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm. Regulation & Governance, 16(3), 673–704. https://doi.org/10.1111/rego.12380

• Garcia-Bernardo, J., Janský, P., & Tørsløv, T. (2021). Multinational corporations and tax havens: evidence from country-by-country reporting. International Tax and Public Finance, 28(6), 1519–1561. https://doi.org/10.1007/s10797-020-09639-w

• Janský, P., Láznička, J., & Palanský, M. (2021). Tax treaties worldwide: Estimating elasticities and revenue foregone. Review of International Economics, 29(2), 359–401. https://doi.org/10.1111/roie.12515

• Cobham, A., & Janský, P. (2020). Estimating Illicit Financial Flows: A Critical Guide to the Data, Methodologies, and Findings. Oxford University Press. https://doi.org/10.1093/oso/9780198854418.001.0001

• Janský, P., Palanský, M. 2019. Estimating the Scale of Profit Shifting and Tax Revenue Losses Related to Foreign Direct Investment. International Tax and Public Finance, 26(5), 1048-1103. https://doi.org/10.1007/s10797-019-09547-8