Articles in journals with impact factor
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 Purchasing power in the regions: reflecting price levels and employment structures, 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 Bearer shares in paper form and public procurement, Politická ekonomie
2012 Evaluation of government subsidies to building savings: impact on savings and income inequality, Ekonomický časopis
2012 Changes in value added tax: how much do they affect households?, Politická ekonomie
Articles in refereed journals
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 Economic consequences of divorce for both spouses in the Czech Republic: costly divorces for women or men?, Fórum sociální politiky
2015 Indicators of Taxation of Multinational Enterprises in the Czech Republic, Český finanční a účetní časopis
2015 Property tax in Prague: quantifying the current situation and potential changes on the basis of data from tax returns, Acta Oeconomica Pragensia
2015 The Government-Subsidized Supplementary Retirement Savings Scheme: Determinants of Participation Rate and Contribution Size, Český finanční a účetní časopis
2014 Impact of temporary changes in pension indexation, 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 Competitiveness, institutions and public procurement, Veřejné zakázky a PPP projekty
2012 Tax reform proposals: how much do they bring to the public sector budgets?, 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
Monograph
2020 Estimating illicit financial flows: A critical guide to the data, methodologies and findings, Oxford University Press
Chapter in book
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 Business sophistication, Polygrafie ÚVČR
2011 Corruption Impact Assessment, zIndex and other tools for corruption prevention (not only) in legislation, Polygrafie ÚV
2011 Introduction to the framework of competitiveness strategy, 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
Article in collection
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, transparent lobbying and other tools for corruption prevention not only in legislation ,
Others
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 How is Zeman raising the pensions, Hospodářské noviny
2013 Inflation Differentials Among Czech Households. Policy report of think tank IDEA, 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 Participants of the government-subsidized supplementary retirement savings scheme, Policy report by think tank IDEA, CERGE-EI, CERGE-EI
2013 Swissploitation? The Swiss role in commodity trade, Christian Aid Occasional Paper
2012 (Un)sustainability of (debt of) public finances. A policy brief by IDEA, CERGE-EI.,
2012 Czech development cooperation - not only financial development aid,
2012 Economic crisis, Květy, 5.1.2012
2012 Estimated impacts of VAT changes on households: a comparison of two scenarios from 2013. Policy report of think tank IDEA, CERGE-EI, CERGE-EI
2012 Forecasting is no longer a dirty word, Týdeník Květy
2012 Hangover from the ECB or today's victory, tomorrow's threat, Hospodářské noviny
2012 Islands with treasures only for some, Euro, 23.1.2012
2012 So far so good, Respekt, 20.2.2012
2012 Still rich enough to give away, Euro, 15.10.2012
2012 The Commitment to Development Index for the Czech Republic,
2011 Basic conditions for competitiveness not very strong, Euro, 31.1.2011
2011 Experiments against the poverty, Euro, 14.11.2011
2011 For better future, Euro, 13.6.2011
2011 Government bonds: so far so good, Hospodářské noviny, 17.10.2011
2011 Impacts of proposed tax changes on households and public budgets, Report, IDEA EI AS CR,
2011 Looking for cause and effect in the macroeconomy, Euro, 17.10.2011
2011 Overview of the main impacts of tax changes on households and public finance,
2011 Reasons for unification of VAT?, Euro, 8.8.2011
2011 Should the government subsidize the building savings?, Literární noviny
2011 Slowly towards better future, Euro, 21.2.2011
2011 Still only for the patient, Euro, 31.10.2011
2011 What is slowing down the Czech economy, Euro, 19.9.2011
2010 Mejstřík, M., Janský, P., No way ahead without reforms, Ekonom, 30.9.2010
Submissions
2022 The Excess Profits during COVID-19 and their Tax Revenue Potential, Submitted to National Tax Journal
