Search Results - "Janský, Petr"

European banks and tax havens: evidence from country-by-country reporting by Janský, Petr

“…Banks in the European Union have recently started publicly reporting data on profit, employee numbers, turnover and tax on a country-by-country basis; this new…”
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Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results by Cobham, Alex, Janský, Petr

“…International corporate tax is an important source of government revenue, especially in lower‐income countries. An innovative study of the scale of this…”
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The costs of tax havens: evidence from industry-level data by Janský, Petr

“…Multinational enterprises make use of tax havens to avoid paying corporate income taxes and this costs 100 billion USD and more in lost government revenue…”
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Profit shifting of multinational corporations worldwide by Garcia-Bernardo, Javier, Janský, Petr

“…We exploit the new country-by-country reporting data of multinational corporations, with unparallelled country coverage, to reveal the distributional…”
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The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy by Cobham, Alex, Janský, Petr, Meinzer, Markus

“…Both academic research and public policy debate around tax havens and offshore finance typically suffer from a lack of definitional consistency. Unsurprisingly…”
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Corporate Effective Tax Rates for Research and Policy by Janský, Petr

“…How much companies pay in corporate income taxes is often better captured by effective tax rates (ETRs) rather than by statutory ones. Economists further…”
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Measuring misalignment: The location of US multinationals’ economic activity versus the location of their profits by Cobham, Alex, Janský, Petr

“…A major international effort—the Organisation for Economic Co‐operation and Development Base Erosion and Profit Shifting initiative—aims to reduce the extent…”
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Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment by Janský, Petr, Palanský, Miroslav

“…Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask…”
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Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting by Hackett, Franki, Janský, Petr

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Multinational corporations and tax havens: evidence from country-by-country reporting by Garcia-Bernardo, Javier, Janský, Petr, Tørsløv, Thomas

“…A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by…”
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Effective tax rates of multinational corporations: Country-level estimates by Garcia-Bernardo, Javier, Janský, Petr, Tørsløv, Thomas

“…Effective tax rates (ETRs) estimated from the income statement data of multinational corporations (MNCs) are useful for comparing MNCs’ corporate income…”
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Updating the Rich Countries' Commitment to Development Index: How They Help Poorer Ones Through Curbing Illicit Financial Flows by Jansky, Petr

“…Over the recent years illicit financial flows have attracted increasing attention from researchers and policy makers because of their negative effects on poor…”
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Estimating the revenue losses of international corporate tax avoidance: the case of the Czech Republic by Janský, Petr

“…International corporate tax avoidance by multinational enterprises likely lowers the Czech Republic's corporate income tax revenue, but it is not clear by how…”
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International Profit-Shifting out of Developing Countries and the Role of Tax Havens by Janský, Petr, Prats, Alex

“…This article contributes to the debate on how tax avoidance and evasion can hamper development efforts by investigating the link between profit‐shifting out of…”
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The excess profits during COVID-19 and their tax revenue potential by Dubinina, Evgeniya, Garcia-Bernardo, Javier, Janský, Petr

“…The COVID-19 pandemic affected most companies’ profits negatively, but some companies did exceptionally well, recording excess profits during the pandemic. In…”
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Shallow and Uneven Progress towards Global Financial Transparency: Evidence from the Financial Secrecy Index by Janský, Petr, Palanský, Miroslav, Wójcik, Dariusz

“…The global financial crisis and leaked documents such as the Panama Papers highlighted the important role of financial secrecy in the global economy. Although…”
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Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm by Janský, Petr, Meinzer, Markus, Palanský, Miroslav

“…Secrecy jurisdictions provide opportunities for nonresidents to escape the laws and regulations of their home countries by allowing them to hide their…”
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Corporate profit misalignment: evidence from German headquarter companies and their foreign affiliates by Godar, Sarah, Janský, Petr

“…Despite numerous data challenges, economists have established that the multinational corporations' reported profits are not well aligned with their economic…”
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Correction to: Multinational corporations and tax havens: evidence from country‑by‑country reporting by Garcia-Bernardo, Javier, Janský, Petr, Tørsløv, Thomas

“…The original version of this article contained a mistake in the co-author name “Javier Garcia‑Bernando”…”
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International tax planning within the structure of corporate entities owned by the shareholder‐individuals through Panama Papers destinations by Nerudova, Danuse, Solilova, Veronika, Litzman, Marek, Janský, Petr

“…Motivation The Panama Papers scandal highlighted the scale of financial secrecy, anonymous ownership and shell companies and their role in profit shifting and…”
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