prof. Petr Janský, Ph.D.

Public, international and development economics, inequality, illicit financial flows, public finance, taxation, tax avoidance, tax havens.

Monographs

• Cobham A., & Janský P. (2020). Estimating Illicit Financial Flows : A Critical Guide to the Data, Methodologies, and Findings. Oxford University Press.

Chapters in monographs

• Janský P., & Mejstřík M. (2011). Zkvalitňování charakteristik podnikání. Rámec strategie konkurenceschopnosti (pp. 243-281).
• Janský P., Knobel A., Meinzer M., Palanská T., & Palanský M. (2021). Country-by-country reporting and other financial transparency measures affecting the European union. Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS (pp. 132-157).
• Mejstřík M., Chvalkovská J., Janský P., Michl A., & Pospíšil M. (2011). Úvod. Rámec strategie konkurenceschopnosti (pp. 9-52).
• Ates L., Cobham A., Harari M., Janský P., Meinzer M., Millan L., & Palanský M. (2021). The corporate tax haven index: A new geography of profit shifting. Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS (pp. 89-111).
• Chvalkovská J., Antoš D., Bajzíková A., Hrušová I., Janský P., Lízal L., & Mejstřík M. (2011). Instituce. Rámec strategie konkurenceschopnosti (pp. 53-118).

Articles

• Janský P. (2010). Rising unit values of Central and Eastern European exports : rising quality in transition?. International Journal of Economic Policy in Emerging Economies, 3(2), 147-157.
• Janský P., Kalíšková K., & Münich D. (2016). Does the Czech Tax and Benefit System Contribute to One of Europe's Lowest Levels of Relative Income Poverty and Inequality?. Eastern European Economics, 54(3), 191-207. UT-WOS link
• Janský P. (2012). Aid and foreign direct investment: substitutes, complements or neither?. International Journal of Trade and Global Markets, 5(2), 119-132.
• Janský P., & Dušek L. (2012). Návrhy daňových změn: kolik přidají veřejným rozpočtům?. Ekonomická revue (Central European Review of Ecomic Issues.), 15(1), 51-62.
• Janský P., & Řehořová Z. (2013). A New Role After the Transition: The Commitment to Development Index for the Czech Republic. Journal of Global Policy and Governance, 2(1), 13-25.
• Janský P., & Palanský M. (2020). Fiscal decentralization and equalization transfers in Georgia: evidence from municipality-level data. Post-Communist Economies, 32(1), 54-76. UT-WOS link
• Janský P. (2015). Updating the Rich Countries' Commitment to Development Index : How They Help Poorer Ones Through Curbing Illicit Financial Flows. Social Indicators Research, 124(1), 43-65. UT-WOS link
• Janský P., & Prats A. (2015). International Profit Shifting out of Developing Countries and the Role of Tax Havens. Development Policy Review, 33(3), 271-292. UT-WOS link
• Janský P., & Šatava J. (2015). Ekonomické důsledky rozvodu pro oba manžele v České republice: Nákladné rozvody pro ženy či muže?. Fórum sociální politiky, 2015(4), 9-19.
• Janský P., & Šatava J. (2015). Daň z nemovitých věcí v Praze : kvantifikace současné situace a možných změn pomocí dat z daňových přiznání. Acta Oeconomica Pragensia, 23(4), 43-62.
• Janský P. (2016). Impact of the changes in excise duties on households in the czech republic. Agricultural Economics, 62(2), 51-61. UT-WOS link
• Janský P. (2015). Ukazatele zdanění mezinárodních společností v České republice. Český finanční a účetní časopis, 10(4), 24-38.
• Janský P., & Kokeš O. (2016). Profit-shifting from Czech multinational companies to European tax havens. Applied Economics Letters, 23(16), 1130-1133. UT-WOS link
• Janský P., & Röhryová L. (2016). The Distributional Impacts of Meal Vouchers in the Czech Republic. Prague Economic Papers, 25(6), 706-722. UT-WOS link
• Janský P. (2018). Estimating the revenue losses of international corporate tax avoidance: the case of the Czech Republic. Post-Communist Economies, 30(5), 617-635. UT-WOS link
• Janský P., & Šedivý M. (2019). Estimating the revenue costs of tax treaties in developing countries. World Economy, 42(6), 1828-1849. UT-WOS link
• 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. UT-WOS link
• Janský P. (2020). The costs of tax havens: evidence from industry-level data. Applied Economics, 52(29), 3204-3218. UT-WOS link
• Janský P. (2020). European banks and tax havens: evidence from country-by-country reporting. Applied Economics, 52(54), 5967-5985. UT-WOS link
• Janský P., & Kalíšková K. (2012). Jak rodinám kompenzovat sjednocení DPH: slevit pracujícím, přidat nejchudším nebo obojí?. Kontakt, 14(3), 340-352.
• Janský P. (2015). Penzijní připojištění: kteří občané se jej účastní nejvíce a platí nejvyšší příspěvky?. Český finanční a účetní časopis, 10(3), 43-55.
• Janský P. (2014). Dopady dočasných změn valorizace důchodů. Acta Academica Karviniensia, 2014(3), 67-78.
• Janský P. (2014). Consumer Demand System Estimation and Value Added Tax Reforms in the Czech Republic. Finance a úvěr, 64(3), 246-273. UT-WOS link
• Janský P., & Hait P. (2016). Inflation Differentials among Czech Households. Prague Economic Papers, 25(1), 71-84. UT-WOS link
• Janský P., Křehlík T., & Skuhrovec J. (2016). Do EU funds crowd out other public expenditures? Evidence on the additionality principle from the detailed Czech municipalities' data. European Planning Studies, 24(11), 2076-2095. UT-WOS link
• Janský P., & Kokeš O. (2015). Corporate tax base erosion and profit shifting out of the Czech Republic. Post-Communist Economies, 27(4), 537-546. UT-WOS link
• Janský P., & Kolcunová D. (2017). Regional differences in price levels across the European Union and their implications for its regional policy. Annals of Regional Science, 58(3), 641-660. UT-WOS link
• Janský P., Meinzer M., & Palanský M. (2022). Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm. Regulation and Governance, 16(3), 673-704. UT-WOS link
• Janský P., Láznička J., & Palanský M. (2021). Tax treaties worldwide: Estimating elasticities and revenue foregone. Review of International Economics, 29(2), 359-401. UT-WOS link
• Janský P. (2023). Corporate Effective Tax Rates for Research and Policy. Public Finance Review, 51(2), 171-205. UT-WOS link
• Janský P., Palanský M., & Wojcik D. (2023). Shallow and Uneven Progress towards Global Financial Transparency: Evidence from the Financial Secrecy Index. Geoforum, 141(May 2023), UT-WOS link
• Brzobohatý T., & Janský P. (2010). Impact of CO2 emissions reductions on firms' finance in an emerging economy : the case of Czech Republic. Transition Studies Review, 17(4), 725-736.
• Chvalkovská J., Janský P., & Skuhrovec J. (2012). Konkurenceschopnost, instituce a veřejné zakázky. Veřejné zakázky a PP projekty, 6(4), 6-19.
• Chvalkovská J., Janský P., & Skuhrovec J. (2012). Listinné akcie na majitele a veřejné zakázky. Politická ekonomie, 60(3), 349-361. UT-WOS link
• Dušek L., & Janský P. (2012). Hodnocení státní podpory stavebního spoření v České republice: dopad na úspory a příjmovou nerovnost. Ekonomicky Casopis, 60(10), 991-1004. UT-WOS link
• Dušek L., & Janský P. (2012). Změny daně z přidané hodnoty: Kolik přidají nebo uberou domácnostem?. Politická ekonomie, 60(3), 309-329. UT-WOS link
• Cobham A., Janský P., & Meinzer M. (2015). The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy. Economic Geography, 91(3), 281-303. UT-WOS link
• Bajgar M., & Janský P. (2015). Skutečná kupní síla v krajích České republiky : zohlednění regionální cenové hladiny a struktury pracovní síly. Politická ekonomie, 63(7), 860-876. UT-WOS link
• Cobham A., & Janský P. (2018). Global distribution of revenue loss from corporate tax avoidance: re-estimation and country results. Journal of International Development, 30(2), 206-232. UT-WOS link
• Bajgar M., Janský P., & Kalíšková K. (2019). The poor outside the lamplight: on the prevalence of poverty among population groups not included in household surveys. Post-Communist Economies, 31(2), 181-199. UT-WOS link
• Cobham A., Janský P., & Meinzer M. (2018). A half-century of resistance to corporate disclosure. Transnational Corporations, 25(3), 1-26.
• Cobham A., & Janský P. (2019). Measuring misalignment: The location of US multinationals' economic activity versus the location of their profits. Development Policy Review, 37(1), 91-110. UT-WOS link
• Chudá T., & Janský P. (2016). The impact of a fat tax: Progressive in health, but regressive in income?. Prague Economic Papers, 25(4), 445-458. UT-WOS link
• Godar S., & Janský P. (2021). Corporate profit misalignment: evidence from German headquarter companies and their foreign affiliates. Post-Communist Economies, 33(6), 726-750. UT-WOS link
• Garcia-Bernando J., Janský P., & Tørsløv T. (2021). Multinational corporations and tax havens: evidence from country-by-country reporting. International Tax and Public Finance, 28(6), 1519-1561. UT-WOS link
• Saar I., & Janský P. (2021). Descriptive evaluation of the leading methodologies to estimate the scale of illicit tobacco trade. World Customs Journal, 15(1), 93-108.
• Garcia-Bernando J., Janský P., & Tørsløv T. (2021). Correction to: Multinational corporations and tax havens: evidence from country-by-country reporting (International Tax and Public Finance, (2021), 10.1007/s10797-020-09639-w). International Tax and Public Finance, 28(6), 1562-1562. UT-WOS link
• Cobham A., Janský P., Jones C., & Temouri Y. (2021). An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base. Transnational Corporations, 28(1), 29-50.
• Garcia-Bernardo J., Janský P., & Torslov T. (2022). Decomposing Multinational Corporations' Declining Effective Tax Rates. IMF Economic Review, 70(2), 338-381. UT-WOS link
• Hackett F., & Janský P. (2023). Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting*. Critical Perspectives on Accounting, 96(November 2023), UT-WOS link
• Garcia-Bernardo J., Janský P., & Tørsløv ,. (2023). Effective tax rates of multinational corporations: Country-level estimates. PLoS One, 18(11), 1-19. UT-WOS link
• Garcia-Bernardo J., & Janský P. (2024). Profit shifting of multinational corporations worldwide. World Development, 177(May 2024), UT-WOS link
• Bajgar M., Janský P., & Šedivý M. (2021). How Many of Us Can Work from Home? Evidence for the Czech Republic. Politická ekonomie, 69(5), 555-570. UT-WOS link
• Šedivý M., & Janský P. (2025). How do regional price levels affect income inequality? Household-level evidence from countries worldwide. Annals of Regional Science, 74(1), UT-WOS link
• Tuinsma T., De Witte K., Janský P., Palanský M., & Titl V. (2025). Effects of corporate transparency on tax avoidance: evidence from country-by-country reporting. International Tax and Public Finance, 32(5), 1366-1398. UT-WOS link
• Dubinina E., Garcia-Bernardo J., & Janský P. (2024). The excess profits during COVID-19 and their tax revenue potential. Empirica, 51(4), 1001-1036. UT-WOS link
• Nerudová D., Solilová V., Litzman M., & Janský P. (2020). International tax planning within the structure of corporate entities owned by the shareholder-individuals through Panama Papers destinations. Development Policy Review, 38(1), 124-139. UT-WOS link
• 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. UT-WOS link
• Godar S., Aliprandi G., Faccio T., Janský P., & Toledo Ruiz K. (2024). The long way to tax transparency: lessons from the early publishers of country-by-country reports. International Tax and Public Finance, 31(2), 593-634. UT-WOS link

Contributions in the conference proceedings

 2021-2025: Taxing multinational corporations in the globalised world (CORPTAX)- (Zdanění nadnárodních korporací v globalizovaném světě (CORPTAX)). Czech Science Foundation (Junior Star, 21-05547M); principal investigator.

 2018-2020: Tax havens and financial secrecy (Daňové ráje a finanční tajemství). Czech Science Foundation (GA403/18-21011S); principal investigator

2020 Nordic Tax Research Council’s Article Prize (Nordic Tax Journal)
2013 Karel Engliš Prize (Czech Economic Society) 
2008 – 2009 Shell Centenary Scholarship, University of Oxford, United Kingdom
2007 Ernst & Young Scholarship (Ernst & Young Academy), 1st prize