CORPTAX

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).

Staff

CORPTAX is a research group of about ten economists led by Petr Janský.

Selected publications

• Garcia-Bernardo, J., Janský, P., Tørsløv, T. Decomposing Multinational Corporations’ Declining Effective Tax Rates. IMF Economic Review, forthcoming. https://doi.org/10.1057/s41308-022-00157-9
• 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. doi:10.1007/s10797-019-09547-8

Contact

Institute of Economic Studies
Faculty of Social Sciences
Charles University, Prague
Doc. Petr Janský, M. Sc., Ph. D.
petr.jansky@fsv.cuni.cz

More information

We are open to collaboration with new PhD students