Taxing multinationals in a globalized world
Miroslav Palanský has brought the IIPF congress to Prague, CORPTAX researchers presenting their latest findings

Miroslav Palanský has brought the IIPF congress to Prague, CORPTAX researchers presenting their latest findings

Thanks to the organisational leadership by Miroslav Palanský, the International Institute of Public Finance Congress takes place this year in Prague, locally co-organised with Lubomír Cingl at the Prague University of Economics and Business. The largest and for CORPTAX the most relevant gathering of public finance economists will see many star economists converging on Prague during 21-23 August 2024.

Miroslav Palanský
As with all recent IIPF congresses, CORPTAX’s presence will be felt, and quite a few CORPTAX researchers will present their latest findings.
– Tomáš Boukal will present the paper “Will the Global Minimum Tax Reduce Profit Shifting?”, a joint work with Petr, Niels Johannesen and Miroslav.
– Evgeniya Dubinina will present her paper “Online Cash Register Policy in Russia: Impact on Firm Profits and Exit Decisions.
– Marek Šedivý will present his paper “Intrahousehold Consumption Inequality over 23 Years: Evidence from Czechia”.
– Bathusi Gabanatlhong will present her paper “Transparency Rule and Stock Market Reaction: An Analysis of Country-by-Country Reporting in Developing Countries”
– Jan Žalman will present his paper “The Effect Of Enhanced Financial Transparency On Aid Diversion”.

– Zuzana Odvárková will present her paper “Impact of Offshore Financial Document Leaks on Affected Companies’ Stock Prices”

– Petr Janský will present his paper with Javier Garcia-Bernardo and Gabriel Zucman “Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?”.
– Petr will also present his paper with Javier Garcia-Bernardo, Daniel Haberly, Miroslav Palanský and Valeria Secchini “The Indirect Costs of Corporate Tax Avoidance Exacerbate Cross-country Inequality”.
Petr and Miroslav organised two special sessions. First, together with the EU Tax Observatory, CORPTAX organises “Administrative Tax Data for Research: Lessons from Company-Level Country-by-Country Reporting Data”. As one of the panelists, Petr will present recent CORPTAX experiences with company-level country-by-country reporting data from Slovakia and Czechia, in particular. This workshop is part of a joint project of the EU Tax Observatory and CORPTAX for the European Commission.

This is a great follow-up to the country-by-country reporting data event that we organised almost two years ago in Prague, with Kat Bilicka and Kim Clausing as keynote speakers and many other great contributions. The details and the recording are freely available online. We look forward to hearing from some of the same speakers, including Giualia Aliprandi and Florian Neumeier, who have been among the data pioneers. Curious to hear what has changed over the past two years!

We organised the second special session with the support of DemoTrans. With Petr as a moderator, we brought together leading experts on the global minimum tax from universities and international organisations in a session titled “Global Minimum Tax – An Imperfect Success Story?”.
In addition:
– Tijmen Tuinsma will present a joint paper with Matěj Bajgar and Petr “Does Tax Avoidance Make Large Firms Even Larger?”
– Ron Davies will present a joint paper with Miroslav and Kyle McNabb “You Can’t Tax What You Can’t See: Using Fixed Cargo Scanners to Combat Tax Evasion”.
– Daniel Haberly will present a paper “The Regulation of Illicit Financial Flows (RIFF) dataset: A new world map of 30-years of financial secrecy and anti-money laundering reforms”, a joint work with Robert Barrington, Tomáš Boukal (CORPTAX), Valentina Gullo, Miroslav Palansky, and Tom Shipley.
– Alison Schultz will present a joint paper with Miroslav “EU-Wide Unitary Taxation: A Path to a Fair Corporate Tax System”