All my papers are listed in my CV.
Recent academic journal publications:
- Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment, International Tax and Public Finance, forthcoming, with Miroslav Palanský.
- Estimating the Revenue Costs of Tax Treaties in Developing Countries, World Economy, forthcoming, with Marek Šedivý.
- Measuring Misalignment: The Location of US Multinationals’ Economic Activity versus the Location of their Profits, Development Policy Review, 2019, with Alex Cobham.
- The Poor outside the Lamplight: On the Prevalence of Poverty among Population Groups Not Included in Household Surveys, Post-Communist Economies, 2019, with Matěj Bajgar and Klára Kalíšková.
- Global distribution of revenue loss from corporate tax avoidance: re-estimation and country results, Journal of International Development, 2018, with Alex Cobham.
Working papers and policy reports:
- Effective tax rates for multination enterprises in the EU, policy paper for Greens/EFA group in the European parliament, 2019.
- European Banks and Tax Havens: Evidence from Country-by-Country Reporting, IES Working Paper, 2018.
- How Do Regional Price Levels Affect Income Inequality? Household-Level Evidence from 21 Countries, Luxembourg Income Study Working Paper, 2018, with Marek Šedivý.
- Is Panama Really Your Tax Haven? Secrecy Jurisdictions and the Countries They Harm, 2018, IES Working Paper, with Markus Meinzer and Miroslav Palanský. And Financial Secrecy affecting the European Union: Patterns across member states, and what to do about it, 2018, COFFERS policy paper, with Andres Knobel, Markus Meinzer and Miroslav Palanský.
- Estimating illicit financial flows: A critical guide to the data, methodologies and findings, a forthcoming book, with Alex Cobham.
Research in progress (working versions available upon request):
- Decomposing the Declining Effective Tax Rates of Multinational Corporations, with Javier Garcia-Bernando and Thomas Tørsløv.
- Where does your money go? The European Union’s public tenders and tax havens, with Miroslav Palanský and Jiří Skuhrovec.
- Illicit Financial Flows and Trade Mispricing: Systematic Pricing Patterns in International Trade, with Alex Cobham and Jan Mareš.
- Transparency just for show? Evaluating country-by-country reporting data in the extractive industries, with Saila Stausholm and Marek Šedivý.
- Financial transparency’s piecemeal progress: Evidence from the Financial Secrecy Index 2009-2018, with Miroslav Palanský.
- Tax havens, financial secrecy and intermediaries, with Miroslav Palanský.