Petr Janský
Biographic Data
| ID | 321701 |
|---|---|
| NAME | Petr Janský |
| GIVEN NAMES | Petr |
| FAMILY NAME | Janský |
| SIGNATURE | JANSKÝ P |
| AFFILIATIONS | Charles University |
| ORCID | 0000-0003-3159-0958 |
| VERIFIED | Yes |
| TOTAL WORKS | 11 |
| TOTAL CITATIONS | 26 |
| AUTHOR COUNT | 11 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2012 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 2 |
The trilemma of corporate taxation in a globalized world
As multinational corporations (MNCs) have come to dominate the globalized economy, taxing them has become one of the most challenging tasks. To explain the trade-offs facing governments, we propose a broad conceptual lens – the trilemma of international taxation. In this tri-lemma, only two of three goals can be achieved simultaneously: globalization, sovereignty, and revenue. We use it to (1) show that different groups of countries – big industr…
Shallow and Uneven Progress towards Global Financial Transparency
The global financial crisis and leaked documents such as the Panama Papers highlighted the important role of financial secrecy in the global economy. Although international initiatives pressing for more transparency have gained strength, there is little knowledge on how the map of financial secrecy has changed over the past decade and why. We use the internationally recognised Financial Secrecy Index and analyse its five editions between 2011 and…
A Practical Proposal to end Corporate Tax Abuse
An initiative is needed to break the logjam in the international negotiations to reform taxation of multinational enterprises (MNEs). The explosion of profit shifting observed since the 1990s has resulted in hundreds of billions of dollars of tax revenues being lost around the world each year – but reform efforts have thus far failed to deliver measurable progress on the primary agreed goal of better aligning MNEs' taxable profits with the locati…
Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm
Secrecy jurisdictions provide opportunities for nonresidents to escape the laws and regulations of their home countries by allowing them to hide their identities. In this paper we quantify which jurisdictions supply secrecy to which countries and assess how successful countries are in targeting that secrecy with their policies. To that objective, we develop the Bilateral Financial Secrecy Index (BFSI) which maps the financial secrecy faced by 82 …
How Many of Us Can Work from Home? Evidence for the Czech Republic
How well can a society and an economy face up to COVID-19 depends, among other factors, on how many jobs can be performed at home. Work from home has the potential to increase firms' productivity and quality of workers' lives regardless of COVID-19, but it can also create new challenges. In this paper, we estimate the share of Czech workers who could work from home, using detailed Czech labour force survey data and an internationally recognised o…
Estimating Illicit Financial Flows
Illicit financial flows constitute a global phenomenon of massive but uncertain scale, which erodes government revenues and drives corruption in countries rich and poor. In 2015, the countries of the world committed to a target to reduce illicit flows, as part of the UN Sustainable Development Goals. But five years later, there is still no agreement on how that target should be monitored—to say nothing of how it will be achieved. The term ‘illici…
Purchasing Power in the Regions
Price levels affect real incomes across countries and regions. We compare real incomes of workers and pensioners across 14 regions of the Czech Republic. We find that taking into account regional differences in price levels compresses the income differences between regions for private sector employees, but increases them for pensioners and some groups of public-sector employees. This result is strengthened when we employ microeconomic data to ref…
The Financial Secrecy Index
Both academic research and public policy debate around tax havens and offshore finance typically suffer from a lack of definitional consistency. Unsurprisingly then, there is little agreement about which jurisdictions ought to be considered as tax havens—or which policy measures would result in their not being so considered. In this article we explore and make operational an alternative concept, that of a secrecy jurisdiction and present the find…
Updating the Rich Countries’ Commitment to Development Index
Bearer Shares in Paper Form and Public Procurement
This article examines for the first time the relationship between transparency of ownership structure and (i) profits of firms winning public procurement contracts and (ii) competition for the contracts and savings of the public authority. These characteristics are compared for two groups of public procurement contract winners that differ by their ownership structure. The detailed data from the Czech Republic are used and the firms with bearer sh…
The Impact of VAT Changes on the Households ́ Real Incomes
The article evaluates the distributional impacts of the value added tax changes in the Czech Republic using the Household Budget Survey, a representative sample of approximately 3000 households. It evaluates the impacts on the living standards both for the VAT reform that was actually approved in 2011, as well as for alternative reform proposals that were discussed during 2011 and that also considered a reduction in payroll tax rates. The estimat…
Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm
Secrecy jurisdictions provide opportunities for nonresidents to escape the laws and regulations of their home countries by allowing them to hide their identities. In this paper we quantify which jurisdictions supply secrecy to which countries and assess how successful countries are in targeting that secrecy with their policies. To that objective, we develop the Bilateral Financial Secrecy Index (BFSI) which maps the financial secrecy faced by 82 …
The Financial Secrecy Index
Both academic research and public policy debate around tax havens and offshore finance typically suffer from a lack of definitional consistency. Unsurprisingly then, there is little agreement about which jurisdictions ought to be considered as tax havens—or which policy measures would result in their not being so considered. In this article we explore and make operational an alternative concept, that of a secrecy jurisdiction and present the find…
Updating the Rich Countries’ Commitment to Development Index
The Impact of VAT Changes on the Households ́ Real Incomes
The article evaluates the distributional impacts of the value added tax changes in the Czech Republic using the Household Budget Survey, a representative sample of approximately 3000 households. It evaluates the impacts on the living standards both for the VAT reform that was actually approved in 2011, as well as for alternative reform proposals that were discussed during 2011 and that also considered a reduction in payroll tax rates. The estimat…
Shallow and Uneven Progress towards Global Financial Transparency
The global financial crisis and leaked documents such as the Panama Papers highlighted the important role of financial secrecy in the global economy. Although international initiatives pressing for more transparency have gained strength, there is little knowledge on how the map of financial secrecy has changed over the past decade and why. We use the internationally recognised Financial Secrecy Index and analyse its five editions between 2011 and…
Bearer Shares in Paper Form and Public Procurement
This article examines for the first time the relationship between transparency of ownership structure and (i) profits of firms winning public procurement contracts and (ii) competition for the contracts and savings of the public authority. These characteristics are compared for two groups of public procurement contract winners that differ by their ownership structure. The detailed data from the Czech Republic are used and the firms with bearer sh…
The Impact of VAT Changes on the Households ́ Real Incomes
The article evaluates the distributional impacts of the value added tax changes in the Czech Republic using the Household Budget Survey, a representative sample of approximately 3000 households. It evaluates the impacts on the living standards both for the VAT reform that was actually approved in 2011, as well as for alternative reform proposals that were discussed during 2011 and that also considered a reduction in payroll tax rates. The estimat…
Updating the Rich Countries’ Commitment to Development Index
Purchasing Power in the Regions
Price levels affect real incomes across countries and regions. We compare real incomes of workers and pensioners across 14 regions of the Czech Republic. We find that taking into account regional differences in price levels compresses the income differences between regions for private sector employees, but increases them for pensioners and some groups of public-sector employees. This result is strengthened when we employ microeconomic data to ref…
The Financial Secrecy Index
Both academic research and public policy debate around tax havens and offshore finance typically suffer from a lack of definitional consistency. Unsurprisingly then, there is little agreement about which jurisdictions ought to be considered as tax havens—or which policy measures would result in their not being so considered. In this article we explore and make operational an alternative concept, that of a secrecy jurisdiction and present the find…
Estimating Illicit Financial Flows
Illicit financial flows constitute a global phenomenon of massive but uncertain scale, which erodes government revenues and drives corruption in countries rich and poor. In 2015, the countries of the world committed to a target to reduce illicit flows, as part of the UN Sustainable Development Goals. But five years later, there is still no agreement on how that target should be monitored—to say nothing of how it will be achieved. The term ‘illici…
How Many of Us Can Work from Home? Evidence for the Czech Republic
How well can a society and an economy face up to COVID-19 depends, among other factors, on how many jobs can be performed at home. Work from home has the potential to increase firms' productivity and quality of workers' lives regardless of COVID-19, but it can also create new challenges. In this paper, we estimate the share of Czech workers who could work from home, using detailed Czech labour force survey data and an internationally recognised o…
A Practical Proposal to end Corporate Tax Abuse
An initiative is needed to break the logjam in the international negotiations to reform taxation of multinational enterprises (MNEs). The explosion of profit shifting observed since the 1990s has resulted in hundreds of billions of dollars of tax revenues being lost around the world each year – but reform efforts have thus far failed to deliver measurable progress on the primary agreed goal of better aligning MNEs' taxable profits with the locati…
Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm
Secrecy jurisdictions provide opportunities for nonresidents to escape the laws and regulations of their home countries by allowing them to hide their identities. In this paper we quantify which jurisdictions supply secrecy to which countries and assess how successful countries are in targeting that secrecy with their policies. To that objective, we develop the Bilateral Financial Secrecy Index (BFSI) which maps the financial secrecy faced by 82 …
Shallow and Uneven Progress towards Global Financial Transparency
The global financial crisis and leaked documents such as the Panama Papers highlighted the important role of financial secrecy in the global economy. Although international initiatives pressing for more transparency have gained strength, there is little knowledge on how the map of financial secrecy has changed over the past decade and why. We use the internationally recognised Financial Secrecy Index and analyse its five editions between 2011 and…
The trilemma of corporate taxation in a globalized world
As multinational corporations (MNCs) have come to dominate the globalized economy, taxing them has become one of the most challenging tasks. To explain the trade-offs facing governments, we propose a broad conceptual lens – the trilemma of international taxation. In this tri-lemma, only two of three goals can be achieved simultaneously: globalization, sovereignty, and revenue. We use it to (1) show that different groups of countries – big industr…
Economics (9 works) · Business (8 works) · Finance (6 works) · Political science (6 works) · Corporate Taxation and Avoidance (5 works) · Law (5 works) · Public economics (5 works) · Economic growth (4 works) · Finance (4 works) · Fiscal Policy and Economic Growth (4 works)