Research

Excellent research group:

I am the director of the CORPTAX research group at the Institute of Economic Studies, Faculty of Social Sciences, Charles University, Prague, Czechia. We aim to establish how much multinational corporations pay in taxes, to what extent these taxes are paid in tax havens, and which factors drive these patterns. Ultimately, we aim to use theoretical, methodological and empirical innovations to transform the understanding of corporate taxation in a globalised world. We are an international team of researchers collaborating with leading academics worldwide as well as influential international organisations. CORPTAX has been funded by various research grants, including since January 2021 by the Czech Science Foundation (21-05547M).

Selected research in progress:

  • Firm behaviour and tax reforms: evidence from administrative data
  • How taxation affects investment and why
  • Real estate and tax havens

All of my publications are listed in my CV, Scholar Google and Charles University pages.

Selected recent working papers:

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

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