Taxing multinationals in a globalized world
Publications

Publications

CORPTAX academic journal publications:

  • Garcia-Bernardo, J., Janský, P., Tørsløv, T. Decomposing Multinational Corporations’ Declining Effective Tax Rates. IMF Economic Review, forthcoming. https://doi.org/10.1057/s41308-022-00157-9
  • Cobham, A., Faccio, T., Garcia-Bernardo, J., Janský, P., Kadet, J., & Picciotto, S. A practical proposal to end corporate tax abuse: METR, a minimum effective tax rate for multinationals. Global Policy, forthcoming. https://doi.org/10.1111/1758-5899.13029

CORPTAX research working papers:

Selected recent publications by CORPTAX researchers:

  • 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
  • Janský, P., Meinzer, M., Palanský, M. 2021. Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm. Regulation and Governance. doi:10.1111/rego.12380.
  • 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. doi:10.1007/s10797-019-09547-8