Taxing multinationals in a globalized world
Publications

Publications

CORPTAX research working papers:

CORPTAX journal publications:

  • 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 Reviews43, 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 Finance28(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