As an independent, global-minded economist and researcher based in Prague, I aim to contribute, through research and recommendations, to improving public policy and thus people’s lives in the Czech Republic and throughout the world.
All my papers are listed in my CV.
Recent academic journal publications:
- Estimating illicit financial flows: A critical guide to the data, methodologies and findings, Oxford University Press, forthcoming, with Alex Cobham.
- The Costs of Tax Havens: Evidence from Industry-Level Data, Applied Economics, forthcoming. (IES working paper version.)
- Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment, International Tax and Public Finance, 2019, with Miroslav Palanský.
- Estimating the Revenue Costs of Tax Treaties in Developing Countries, World Economy, 2019, 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:
- Decomposing Multinational Corporations’ Declining Effective Tax Rates, 2019, IES Working Paper, with Javier Garcia-Bernardo and Thomas Tørsløv.
- The Progress of Global Financial Transparency: Evidence from The Financial Secrecy Index 2009–2018, 2019, IES Working Paper, with Miroslav Palanský.
- Tax Treaties Worldwide: Estimating Elasticities and Revenue Foregone, 2019, IES Working Paper, with Jan Láznička.
- Multinational corporations’ effective tax rates in Europe, forthcoming, IES Working Paper, with Javier Garcia-Bernardo and Thomas Tørsløv. (Effective tax rates for multinational enterprises in the EU, a related policy paper for Greens/EFA group in the European parliament, 2019.)
- Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting, 2019, IES Working Paper, with Javier Garcia-Bernardo and Thomas Tørsløv.
- 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.
Research in progress (working versions available upon request):
- 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.
- Tax havens, financial secrecy and intermediaries, with Miroslav Palanský.