Prof. Petr Janský

Global Corporate Taxation

A core strand of Petr Janský’s work deals with the behavioral responses of multinationals to minimum taxation regimes using administrative microdata and quasi-experimental research designs. One of his projects evaluates the broader international reform agenda initiated under the OECD/G20 Base Erosion and Profit Shifting (BEPS) framework and explores how the global minimum tax may alter its effectiveness. Using firm-level country-by-country reporting data covering large multinational groups across multiple years, the analysis examines changes in tax outcomes and reported economic activity across jurisdictions. The project also develops a framework to assess how minimum taxation could interact with existing anti-avoidance measures. In this research, Mr. Janský aims to provide an integrated empirical assessment of how minimum taxation and coordinated international reforms affect multinational behavior and public finances, contributing to current academic and policy debates on the future of global corporate taxation.

During his stay at CES, his focus will be on the economic effects of global minimum taxes and related anti-avoidance reforms targeting multinational enterprises, examining how major international tax initiatives reshape firms’ investment decisions, organizational structures, and the allocation of tax bases across countries.

Petr Janský is currently Professor and Head of the Department of European Economic Integration and Economic Policy at Charles University, Prague, and holds academic degrees from the University of Oxford (MSc) and Prague’s Charles University PhD), Mr. Janský publishes in scholarly journals – including World Development and Economic Geography – and has a book published by Oxford University Press. His research makes an impact through collaborations with international organizations such as the European Parliament and the United Nations