Javier Garcia-Bernardo

GitHub Google Scholar SoDa Team

Taxation and Economic Crime

Period: 2017-

Profit shifting, illicit financial flows, and corporate opacity erode public revenue and distort competition, with disproportionate consequences for lower-income countries and vulnerable groups.

This line maps corporate ownership networks and jurisdictional strategies, combining firm-level and country-level data to identify where profits are shifted, which intermediaries enable it, and where policy intervention can be most effective.

It directly extends my PhD research on offshore corporate structures and tax havens, and my policy-facing analytics work at the Tax Justice Network.

Grants and Funded Projects

Selected Publications

  1. Profit shifting of multinational corporations worldwide

    J Garcia-Bernardo, P Janský (2024). World Development.

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  2. Multinational corporations and tax havens: evidence from country-by-country reporting

    J Garcia-Bernardo, P Janský, T Tørsløv (2021). International Tax and Public Finance.

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  3. Effective tax rates of multinational corporations: Country-level estimates

    J Garcia-Bernardo, P Janský, T Torslov (2023). PLOS ONE.

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  4. Decomposing Multinational Corporations' Declining Effective Tax Rates

    J Garcia-Bernardo, P Janský, T Torslov (2022). IMF Economic Review.

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  5. Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?

    J Garcia-Bernardo, P Janský, G Zucman (2022). NBER Working Paper.

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  6. Unfollow the money: mapping the micro agents of international tax

    S Stausholm, J Garcia-Bernardo (2024). Review of International Political Economy.

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  7. The Wealth Defence Industry: A Large-scale Study on Accountancy Firms as Profit Shifting Facilitators

    L Ajdacic, EM Heemskerk, J Garcia-Bernardo (2021). New Political Economy.

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  8. Uncovering the size of the illegal corporate service provider industry in the Netherlands: a network approach

    J Garcia-Bernardo, J Witteman, M Vlaanderen (2022). EPJ Data Science.

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  9. Profit shifting by multinational corporations: Evidence from transaction-level data in Nigeria

    B Gabanatlhong, J Garcia-Bernardo, P Iyika, M Palansky (2022). WIDER Working Paper.

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  10. Statistical measurement of illicit financial flows in Sustainable Development Goals: Tax avoidance by multinational corporations

    A Cobham, J Garcia-Bernardo, P Jansky, M Palansky (2021). IES Working Paper.

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  11. The excess profits during COVID-19 and their tax revenue potential

    E Dubinina, J Garcia-Bernardo, P Janský (2024). Empirica.

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  12. A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals

    A Cobham, T Faccio, J Garcia-Bernardo, P Janský, J Kadet, S Picciotto (2022). Global Policy.

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  13. Avoiding Overfitting in Variable-Order Markov Models: a Cross-Validation Approach

    V Secchini, J Garcia-Bernardo, P Jansky (2025). arXiv preprint.

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