Články v impaktovaných časopisech
2022 Incremental improvement: evaluating the emancipatory impact of public country-by-country reporting, Critical Perspectives on Accounting
2022 Decomposing Multinational Corporations’ Declining Effective Tax Rates, IMF Economic Review
2021 A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals, Global Policy
2021 Is Panama Really Your Tax Haven? Secrecy Jurisdictions and the Countries They Harm, Regulation & Governance
2021 Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting, forthcoming, International Tax and Public Finance
2021 Tax Treaties Worldwide: Estimating Elasticities and Revenue Foregone, Review of International Economics
2020 Corporate profit misalignment: Evidence from German headquarter companies and their foreign affiliates, Post-Communist Economies
2020 European Banks and Tax Havens: Evidence from Country-by-Country Reporting, Applied Economics
2020 Fiscal Decentralization and Equalization Transfers in Georgia: Evidence from Municipality-Level Data, Post-Communist Economies
2020 The Costs of Tax Havens: Evidence from Industry-Level Data, Applied Economics
2019 Estimating the revenue costs of tax treaties in developing countries, World Economy
2019 Estimating the Scale of Profit Shifting and Tax Revenue Losses Related to Foreign Direct Investment, International Tax and Public Finance
2019 Measuring Misalignment:The Location of US Multinationals’ Economic Activity versus the Location of their Profits, Development Policy Review
2019 The Poor outside the Lamplight: On the Prevalence of Poverty among Population Groups Not Included in Household Surveys, Post-Communist Economies
2018 Global distribution of revenue loss from corporate tax avoidance: Re-estimation and country results, Journal of International Development
2018 International tax planning within the structure of corporate entities owned by the shareholder-individual through Panama Papers destinations, Development Policy Review
2017 Estimating the revenue losses of international corporate tax avoidance: the case of the Czech Republic, Post-Communist Economies
2017 Regional Differences in Price Levels across the European Union and their Implications for its Regional Policy, The Annals of Regional Science
2016 Do EU funds crowd out other public expenditures? Evidence on the additionality principle from the detailed Czech municipalities’ data, European Planning Studies
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
2016 Inflation Differentials among Czech Households, Prague Economic Papers
2016 Profit Shifting from Czech Multinational Companies to European Tax Havens, Applied Economics Letters
2016 The distributional impacts of meal vouchers in the Czech Republic, Prague Economic Papers
2016 The Impact of Fat Tax: Progressive in Health, but Regressive in Income? , Prague Economic Papers
2015 Corporate Tax Base Erosion and Profit Shifting out of the Czech Republic, Post-Communist Economies
2015 Impact of Changes in Excise Duties on Households in the Czech Republic, Agricultural Economics-Zemedelska Ekonomika
2015 International profit shifting out of developing countries and the role of tax havens, Development Policy Review
2015 Skutečná kupní síla v krajích České republiky: zohlednění regionální cenové hladiny a struktury pracovní síly, Politická ekonomie
2015 The Financial Secrecy Index: Sheding New Light on The Geography of Secrecy, Economic Geography
2015 Updating the Rich Countries' Commitment to Development Index: How They Help Poorer Ones through Curbing Illicit Financial Flows, Social Indicators Research
2014 Consumer Demand System Estimation and Value Added Tax Reforms in the Czech Republic, Czech Journal of Economics and Finance
2012 Hodnocení státní podpory stavebního spoření v České republice: Dopad na úspory a příjmovou nerovnost, Ekonomický časopis
2012 Listinné akcie na majitele a veřejné zakázky, Politická ekonomie
2012 Změny daně z přidané hodnoty: Kolik přidají nebo uberou domácnostem?, Politická ekonomie
Články v recenzovaných časopisech
2022 Corporate Effective Tax Rates for Research and Policy, Public Finance Review
2021 An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base, Transnational Corporations
2021 Descriptive evaluation of the leading methodologies to estimate the scale of illicit tobacco trade, World Customs Journal
2019 BEPS Policy Failure—The Case of EU Country-By-Country Reporting, Nordic Tax Journal
2018 A half-century of resistance to corporate disclosure, Transnational Corporations
2015 Daň z nemovitých věcí v Praze: kvantifikace současné situace a možných změn pomocí dat z daňových přiznání, Acta Oeconomica Pragensia
2015 Ekonomické důsledky rozvodu pro oba manžele v České republice: Nákladné rozvody pro ženy či muže?, Fórum sociální politiky
2015 Penzijní připojištění: kteří občané se jej účastní nejvíce a platí nejvyšší příspěvky?, Český finanční a účetní časopis
2015 Ukazatele zdanění mezinárodních společností v České republice, Český finanční a účetní časopis
2014 Dopady dočasných změn valorizace důchodů, Acta academica karviniensia
2013 A New Role After the Transition: The Commitment to Development Index for the Czech Republic, Journal of Global Policy and Governance
2012 Aid and Foreign Direct Investment: Substitutes, Complements or Neither?, International Journal of Trade and Global Markets
2012 Jak rodinám s dětmi kompenzovat sjednocení daně z přidané hodnoty: slevit pracujícím, přidat nejchudším nebo obojí? , Kontakt
2012 Konkurenceschopnost, instituce a veřejné zakázky, Veřejné zakázky a PPP projekty
2012 Návrhy daňových změn: kolik přidají veřejným rozpočtům?, Ekonomická revue - Central European Review of Economic Issues
2010 Heterogeneous returns and the persistence of agricultural technology adoption, University of Oxford, Centre for the Study of African Economies, Working Paper Series
2010 Impact of CO2 Emissions Reductions on Firms’ Finance in an Emerging Economy: The Case of Czech Republic, Transition Studies Review
2010 Rising unit values of Central and Eastern European exports: Rising quality in transition?, International Journal of Economic Policy in Emerging Economies
Odborné knihy
2020 Estimating illicit financial flows: A critical guide to the data, methodologies and findings, Oxford University Press
Kapitoly v knize
2021 Country-by-Country Reporting and Other Financial Transparency Measures Affecting the European Union, Oxford University Press
2021 The Corporate Tax Haven Index: A New Geography of Profit Shifting, Oxford University Press
2014 Illicit Financial Flows and Financial Secrecy, Metropolis Verlag
2011 CIA, zIndex a další nástroje prevence korupce (nejen) v legislativě, Polygrafie ÚV
2011 Úvod k rámci strategie konkurenceschopnosti, Polygrafie ÚVČR
2011 Zkvalitňování charakteristik podnikání, Polygrafie ÚVČR
IES Working Papers
2023 Effects of Corporate Transparency on Tax Avoidance: Evidence from Country-by-Country Reporting, IES Working Papers 4/2023
2023 Fiscal Consequences of Corporate Tax Avoidance , IES Working Papers 13/2023
2023 Public Procurement and Tax Havens, IES Working Papers 12/2023
2022 The Excess Profits during COVID-19 and Their Tax Revenue Potential, IES Working Papers 13/2022
2021 A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals, IES Working Papers 8/2021
2021 An Evaluation of the Effects of the European Commission’s Proposals for the Common Consolidated Corporate Tax Base, IES Working Papers 13/2021
2021 Common Agricultural Policy Beneficiaries: Evidence of Inequality from a New Data Set, IES Working Papers 4/2021
2021 Estimating Tax Progressivity in Developing Countries: The Plato Index, IES Working Papers 35/2021
2021 Illicit Financial Flows and Trade Mispricing: Decomposing the Trade Reporting Gap, IES Working Papers 26/2021
2021 Improving the Corruption Perceptions Index: Additional Data Sources and Their Effects, IES Working Papers 16/2021
2021 Profit Shifting of Multinational Corporations Worldwide, IES Working Papers 14/2021
2021 Statistical Measurement of Illicit Financial Flows in Sustainable Development Goals: Tax Avoidance by Multinational Corporations, IES Working Papers 24/2021
2020 Corporate Effective Tax Rates for Research and Policy , IES Working Papers 41/2020
2020 Country-by-Country Reporting and Other Financial Transparency Measures Affecting the European Union, IES Working Papers 21/2020
2020 Multinational Corporations’ Effective Tax Rates: Evidence from Orbis, IES Working Papers 20/2020
2020 The Corporate Tax Haven Index: A New Geography of Profit Shifting, IES Working Papers 38/2020
2019 Decomposing Multinational Corporations’ Declining Effective Tax Rates, IES Working Papers 39/2019
2019 Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting, IES Working Papers 31/2019
2019 Tax Treaties Worldwide: Estimating Elasticities and Revenue Foregone, IES Working Papers 33/2019
2019 The Costs of Tax Havens: Evidence from Industry-Level Data, IES Working Papers 40/2019
2019 The Progress of Global Financial Transparency: Evidence from The Financial Secrecy Index 2009–2018, IES Working Papers 41/2019
2018 Estimating the Revenue Costs of Tax Treaties in Developing Countries, IES Working Papers 19/2018
2018 European Banks and Tax Havens: Evidence from Country-by-Country Reporting, IES Working Papers 38/2018
2018 How Do Regional Price Levels Affect Income Inequality? Household-Level Evidence from 21 Countries, IES Working Papers 24/2018
2018 How Do Regional Price Levels Affect Income Inequality? Household-Level Evidence from 21 Countries,
2018 Is Panama Really Your Tax Haven? Secrecy Jurisdictions and the Countries They Harm, IES Working Papers 23/2018
2017 Estimating the Scale of Profit Shifting and Tax Revenue Losses Related to Foreign Direct Investment, IES Working Papers 25/2017
2016 Do EU funds crowd out other public expenditures? Evidence on the additionality principle from the detailed Czech municipalities’ data, IES Working Papers 18/2016
2016 Estimating the costs of international corporate tax avoidance: the case of the Czech Republic, IES Working Papers 21/2016
2014 Consumer Demand System Estimation and Value Added Tax Reforms in the Czech Republic, IES Working Papers 07/2014
2014 Impact of Changes in Excise Duties on Households in the Czech Republic, IES Working Papers 25/2014
2014 Inflation Differentials among Czech Households, IES Working Papers 08/2014
IES Occassional Papers
2021 Profit Shifting Of Multinational Corporations In The European Union: Evidence And Policy Reforms, IES Occasional Papers 2/2021
2019 The US Corporate Income Tax Reform and Its Implications for the EU, IES Occasional Paper 01/2019
Články ve sborníku
2012 Identifying corruption in legislation using risk analysis methods, World Academy of Science, Engineering and Technology
2012 The Application of Regulatory Impact Assessment (RIA) on the Czech Financial Market, World Academy of Science, Engineering and Technology, France
2011 CIA, transparentní lobbing a další nástroje prevence korupce nejen v legislativě,
Ostatní
2022 Fiscal Consequences of Corporate Tax Avoidance, WIDER Working Paper 2022/97
2022 Hide–seek–hide? The effects of financial secrecy on cross-border financial assets, WIDER Working Paper 2022/9
2022 Illicit financial flows and country-by-country reporting in extractive industries, UNU-WIDER Working Paper Series
2022 The indirect costs of corporate tax avoidance exacerbate cross-country inequality, UNU WIDER Working Paper Series
2022 The long way to tax transparency: lessons from the early publishers of country-by-country reports,
2018 Estimating the Scale of Profit Shifting and Tax Revenue Losses Related to Foreign Direct Investment, UNU-WIDER Working Paper Series
2016 Fiscal Decentralization and the Shadow Economy, UNU-WIDER Working Paper Series
2013 Consumer Demand System Estimation and Value Added Tax Reforms in the Czech Republic, Institute for Fiscal Studies Working Paper Series
2013 Jak Zeman zvyšuje důchody, Hospodářské noviny
2013 Kdo je nejvíce zasažen růstem cen? Studie think tanku IDEA při CERGE-EI, CERGE-EI
2013 Multinational corporations and international profit shifting out of India: The role of tax havens, International taxation
2013 Multinational corporations and the profit-sharing lure of tax havens, Christian Aid Occasional Paper
2013 Swissploitation? The Swiss role in commodity trade, Christian Aid Occasional Paper
2013 Účastníci penzijního připojištění, studie think tanku IDEA při CERGE-EI, CERGE-EI
2012 (Ne)udržitelnost (dluhu) veřejných financí. Krátká studie IDEA při CERGE-EI.,
2012 Česká pomoc rozvojovým zemím: nejen finanční rozvojová spolupráce,
2012 Hospodářská krize, Květy, 5.1.2012
2012 Kocovina z ECB aneb dnešní výhra, zítřejší past, Hospodářské noviny
2012 Odhady dopadů změn DPH na domácnosti: porovnání dvou možných scénářů od roku 2013. Studie think tanku IDEA při CERGE-EI., CERGE-EI
2012 Ostrovy s poklady jen pro některé, Euro, 23.1.2012
2012 Pořád máme na rozdávání, Euro, 15.10.2012
2012 Prognóza přestává být sprosté slovo, Týdeník Květy
2012 The Commitment to Development Index for the Czech Republic,
2012 U nás dobrý! Zatím..., Respekt, 20.2.2012
2011 Brzdy české ekonomiky, Euro, 19.9.2011
2011 Dluhopisy: zatím chvalitebně, Hospodářské noviny, 17.10.2011
2011 Dopady sjednocení sazeb DPH na 20% na životní úroveň domácnost, Předběžná analýza, IDEA NHÚ AV ČR,
2011 Experimentem proti nouzi, Euro, 14.11.2011
2011 Hledání příčiny a následku, Euro, 17.10.2011
2011 Jak by daňové změny dopadly na domácnosti a veřejné rozpočty, Studie IDEA NHÚ AV ČR,
2011 Měl by stát podporovat stavební spoření?, Literární noviny
2011 Nepříliš pevné základy (konkurenceschopnosti), Euro, 31.1.2011
2011 Proč sjednotit DPH?, Euro, 8.8.2011
2011 Stále jen pro trpělivé, Euro, 31.10.2011
2011 Za lepší zítřky, Euro, 13.6.2011
2011 Zvolna k lepším zítřkům, Euro, 21.2.2011
2010 Mejstřík, M., Janský, P., Bez chytrých reforem to nepůjde, Ekonom, 30.9.2010
Submissions
2022 The Excess Profits during COVID-19 and their Tax Revenue Potential, Submitted to National Tax Journal
