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Publications

by members of

Directorate-General Taxation and Custom Union
European Commission
Bruxelles/Brussel, Belgium

These are publications listed in RePEc written by members of the above institution who are registered with the RePEc Author Service. Thus this compiles the works all those currently affiliated with this institution, not those affilated at the time of publication. List of registered members. Register yourself. Citation analysis. This page is updated in the first days of each month.
| Working papers | Journal articles | Books | Chapters |

Working papers

2023

  1. Giuseppe Piroli & Joerg Peschner, 2023. "The Impact of Taxation Structure on Growth: Empirical Evidence from EU27 Member States," EERI Research Paper Series EERI RP 2023/05, Economics and Econometrics Research Institute (EERI), Brussels.

2021

  1. Fabio Manca & Giuseppe Piroli, 2021. "Technological Diffusion and Productivity Convergence across European Regions: A Spatial Approach over the Period 2000-2015," EERI Research Paper Series EERI RP 2021/07, Economics and Econometrics Research Institute (EERI), Brussels.

2020

  1. European Commission, 2020. "Taxation trends in the European Union: 2020 edition," Taxation trends 2020, Directorate General Taxation and Customs Union, European Commission.

2019

  1. European Commission, 2019. "Tax Policies in the European Union: 2020 Survey," Taxation Survey 2020, Directorate General Taxation and Customs Union, European Commission.
  2. Salvador Barrios & Cecile Denis & Viginta Ivaskaite-Tamosiune & Adriana Reut & Estefania Vazquez Torres, 2019. "Housing taxation: a new database for Europe," JRC Working Papers on Taxation & Structural Reforms 2019-08, Joint Research Centre.

2018

  1. María T. Alvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaëtan Nicodème & Jonathan Pycroft, 2018. "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach," CESifo Working Paper Series 6870, CESifo.
  2. Gaetan Nicodeme & Antonella Caiumi & Ina Majewski, 2018. "What Happened to CIT Collection? Solving the Rates-Revenues Puzzle," CESifo Working Paper Series 7412, CESifo.
  3. European Commission, 2018. "Tax Policies in the European Union: 2018 Survey," Taxation Survey 2018, Directorate General Taxation and Customs Union, European Commission.
  4. European Commission, 2018. "Taxation trends in the European Union: 2018 edition," Taxation trends 2018, Directorate General Taxation and Customs Union, European Commission.

2017

  1. European Commission, 2017. "Tax Policies in the European Union: 2017 Survey," Taxation Survey 2017, Directorate General Taxation and Customs Union, European Commission.
  2. European Commission, 2017. "Taxation trends in the European Union: 2017 edition," Taxation trends 2017, Directorate General Taxation and Customs Union, European Commission.
  3. Ernesto Zangari & Antonella Caiumi & Thomas Hemmelgarn, 2017. "Tax Uncertainty: Evidence and Policy Responses," Taxation Papers 67, Directorate General Taxation and Customs Union, European Commission.
  4. Daniel Nepelski & Marc Bogdanowicz & Federico Biagi & Paul Desruelle & Giuditta De Prato & Garry Gabison & Giuseppe Piroli & Annarosa Pesole & Nikolaus Thumm & Vincent Van Roy, 2017. "7 ways to boost digital innovation and entrepreneurship in Europe. Key messages from the European innovation policies for the digital shift project," JRC Research Reports JRC104899, Joint Research Centre.

2016

  1. Thomas Hemmelgarn & Gaëtan Nicodème & Bogdan Tasnadi & Pol Vermote, 2016. "Financial Transaction Taxes in the European Union," Taxation Papers 62, Directorate General Taxation and Customs Union, European Commission.
  2. European Commission, 2016. "Tax Policies in the European Union: 2016 Survey," Taxation Survey 2016, Directorate General Taxation and Customs Union, European Commission.
  3. European Commission, 2016. "Taxation trends in the European Union: 2016 edition," Taxation trends 2016, Directorate General Taxation and Customs Union, European Commission.
  4. Daniel Nepelski & Giuseppe Piroli, 2016. "Potential and partnerships in innovations in EU-funded research projects," EERI Research Paper Series EERI RP 2016/01, Economics and Econometrics Research Institute (EERI), Brussels.
  5. Daniel Nepelski & Giuseppe Piroli & Giuditta De Prato, 2016. "European Start-up Hotspots: An Analysis based on VC-backed Companies," JRC Research Reports JRC101215, Joint Research Centre.

2015

  1. Anna Iara, 2015. "Revenue for EMU: A contribution to the debate on Fiscal Union," Taxation Papers 54, Directorate General Taxation and Customs Union, European Commission.
  2. Anna Iara, 2015. "Wealth distribution and taxation in EU Members," Taxation Papers 60, Directorate General Taxation and Customs Union, European Commission.
  3. Annette Alstadsater & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015. "Patent boxes design, patents, location and local R&D," Working Papers 1518, Oxford University Centre for Business Taxation.
  4. Nicodème, Gaëtan & Langedijk, Sven & Rossi, Alessandro & Pagano, Andrea, 2015. "Debt Bias in Corporate Income Taxation and the Costs of Banking Crises," CEPR Discussion Papers 10616, C.E.P.R. Discussion Papers.
  5. European Commission, 2015. "Tax reforms in EU Member States - 2015 Report," Taxation Papers 58, Directorate General Taxation and Customs Union, European Commission.
  6. Milena Mathé & Gaetan Nicodeme & Savino Rua, 2015. "Tax shifts," Taxation Papers 59, Directorate General Taxation and Customs Union, European Commission.
  7. European Commission, 2015. "Taxation trends in the European Union: 2015 edition," Taxation trends 2015, Directorate General Taxation and Customs Union, European Commission.
  8. Jonas Fooken & Thomas Hemmelgarn & Benedikt Herrmann, 2015. "Improving VAT compliance – random awards for tax compliance," Taxation Papers 51, Directorate General Taxation and Customs Union, European Commission.
  9. Giuditta De Prato & Daniel Nepelski & Giuseppe Piroli, 2015. "Innovation Radar: Identifying Innovations and Innovators with High Potential in ICT FP7, CIP & H2020 Projects," JRC Research Reports JRC96339, Joint Research Centre.

2014

  1. European Commission, 2014. "Tax reforms in EU Member States - 2014 Report," Taxation Papers 48, Directorate General Taxation and Customs Union, European Commission.
  2. Salvador Barrios & Gaëtan J.A. Nicodème & Antonio Jesus Sanchez Fuentes & Gaëtan J.A. Nicodeme, 2014. "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CESifo Working Paper Series 5017, CESifo.
  3. Giuseppina Cannas & Jessica Cariboni & Massimo Marchesi & Gaëtan Nicodème & Marco Petracco Giudici & Stefano Zedda, 2014. "Financial Activities Taxes, Bank Levies and Systemic Risk," Taxation Papers 43, Directorate General Taxation and Customs Union, European Commission.
  4. Sven Langedijk & Gaëtan Nicodème & Andrea Pagano & Alessandro Rossi, 2014. "Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU," Taxation Papers 50, Directorate General Taxation and Customs Union, European Commission.
  5. European Commission, 2014. "Taxation trends in the European Union: 2014 edition," Taxation trends 2014, Directorate General Taxation and Customs Union, European Commission.
  6. Piroli, Giuseppe & Rajcaniova, Miroslava & Ciaian, Pavel & Kancs, d'Artis, 2014. "From rise in B to fall in C? Global environmental impacts of biofuels," 2014 International Congress, August 26-29, 2014, Ljubljana, Slovenia 182804, European Association of Agricultural Economists.
  7. Otello Ardovino & Luca Pennacchio & Giuseppe Piroli, 2014. "Direct and indirect effects of R&D cooperation on the innovation of Italian firms," EERI Research Paper Series EERI RP 2014/03, Economics and Econometrics Research Institute (EERI), Brussels.
  8. Gaëlle Garnier & Endre György & Kees Heineken & Milena Mathé & Laura Puglisi & Savino Rua & Agnieszka Skonieczna & Astrid Van Mierlo, 2014. "A wind of change? Reforms of Tax Systems since the launch of Europe 2020," Taxation Papers 49, Directorate General Taxation and Customs Union, European Commission.

2013

  1. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
  2. Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2013. "Thin capitalization rules and multinational firm capital structure," Working Papers 1323, Oxford University Centre for Business Taxation.
  3. Estache, Antonio & Nicodème, Gaëtan & Chisari, Omar, 2013. "Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium," CEPR Discussion Papers 9320, C.E.P.R. Discussion Papers.
  4. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
  5. Thomas Hemmelgarn & Daniel Teichmann, 2013. "Tax Reforms and the Capital Structure of Banks," Taxation Papers 37, Directorate General Taxation and Customs Union, European Commission.
  6. Pasquale Foresti & Ugo Marani & Giuseppe Piroli, 2013. "Macroeconomic Dynamics in Four Selected New Member States of the EU," EERI Research Paper Series EERI RP 2013/14, Economics and Econometrics Research Institute (EERI), Brussels.
  7. Gaëlle Garnier & Aleksandra Gburzynska & Endre György & Milena Mathé & Doris Prammer & Savino Ruà & Agnieszka Skonieczna, 2013. "Recent Reforms of Tax Systems in the EU: Good and Bad News," Taxation Papers 39, Directorate General Taxation and Customs Union, European Commission.

2012

  1. Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme, 2012. "The Debt-Equity Bias: consequences and solutions," Taxation Papers 33, Directorate General Taxation and Customs Union, European Commission.
  2. European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
  3. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
  4. Micael Castanheira De Moura & Gaëtan Nicodème & Paola Profeta, 2012. "On the Political Economics of Tax Reforms: survey and empirical assessment," ULB Institutional Repository 2013/136798, ULB -- Universite Libre de Bruxelles.
  5. Katri Kosonen, 2012. "Regressivity of environmental taxation: myth or reality?," Taxation Papers 32, Directorate General Taxation and Customs Union, European Commission.
  6. Salvatore Amico Roxas & Antonio Cristofaro & Giuseppe Piroli, 2012. "Public Capital in the Private Sector of Italian Economy," EERI Research Paper Series EERI_RP_2012_19, Economics and Econometrics Research Institute (EERI), Brussels.

2011

  1. Anna Iara & Guntram B. Wolff, 2011. "Rules and risk in the euro area," Working Papers 615, Bruegel.
  2. Micael Castanheira & Gaëtan J.A. Nicodème & Paola Profeta & Gaëtan J.A. Nicodeme, 2011. "On the Political Economics of Tax Reforms," CESifo Working Paper Series 3538, CESifo.
  3. Thomas Hemmelgarn & Gaetan Nicodeme & Ernesto Zangari, 2011. "The Role of Housing Tax Provisions in the 2008 Financial Crisis," Taxation Papers 27, Directorate General Taxation and Customs Union, European Commission.
  4. European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
  5. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
  6. Giuseppe Piroli & Pavel Ciaian & d'Artis Kancs, 2011. "Land Use Change Impacts of Biofuels: Near-VAR Evidence from the US," EERI Research Paper Series EERI_RP_2011_11, Economics and Econometrics Research Institute (EERI), Brussels.
  7. Fabio Manca & Giuseppe Piroli, 2011. "Human Capital, R&D and Productivity Convergence of European Regions. A spatial analysis of RHOMOLO's semi endogenous growth approach," ERSA conference papers ersa11p816, European Regional Science Association.

2010

  1. Kerrigan, Arthur, 2010. "The elusiveness of neutrality – why is it so difficult to apply VAT to financial services?," MPRA Paper 22748, University Library of Munich, Germany.
  2. Robert Hierländer & Peter Huber & Anna Iara & Michael Landesmann & Klaus Nowotny & Mary O'Mahony & Fei Peng & Catherine Robinson & Robert Stehrer, 2010. "Migration, Skills and Productivity," wiiw Research Reports 365, The Vienna Institute for International Economic Studies, wiiw.
  3. Anna Iara & Guntram B. Wolff, 2010. "Rules and risk in the euro area: does rules-based national fiscal governance contain sovereign bond spreads?," European Economy - Economic Papers 2008 - 2015 433, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  4. Thomas Hemmelgarn & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2010. "The 2008 Financial Crisis and Taxation Policy," CESifo Working Paper Series 2932, CESifo.
  5. European Commission, 2010. "Innovative Financing at a Global Level," Taxation Papers 23, Directorate General Taxation and Customs Union, European Commission.
  6. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.
  7. European Commission, 2010. "Financial Sector Taxation," Taxation Papers 25, Directorate General Taxation and Customs Union, European Commission.
  8. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
  9. Marcel Gérard & Gaëtan Nicodème, 2010. "Quelques questions à l'aube de la présidence belge de l'union européenne," ULB Institutional Repository 2013/195044, ULB -- Universite Libre de Bruxelles.
  10. Francesca D'Auria & Cécile Denis & Karel Havik & Kieran Mc Morrow & Christophe Planas & Rafal Raciborski & Werner Roger & Alessandro Rossi, 2010. "The production function methodology for calculating potential growth rates and output gaps," European Economy - Economic Papers 2008 - 2015 420, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

2009

  1. Vasily Astrov & Vladimir Gligorov & Peter Havlik & Mario Holzner & Gabor Hunya & Anna Iara & Sebastian Leitner & Zdenek Lukas & Anton Mihailov & Olga Pindyuk & Leon Podkaminer & Josef Pöschl & Sandor , 2009. "Differentiated Impact of the Global Crisis," wiiw Forecast Reports 3, The Vienna Institute for International Economic Studies, wiiw.
  2. Anna Iara & Leon Podkaminer & Robert Stehrer & Hermine Vidovic, 2009. "Monthly Report No. 4/2009," wiiw Monthly Reports 2009-04, The Vienna Institute for International Economic Studies, wiiw.
  3. Anna Iara, 2009. "The Effect of Work Migration on Domestic Labour Supply in Albania," wiiw Balkan Observatory Working Papers 76, The Vienna Institute for International Economic Studies, wiiw.
  4. Thomas Hemmelgarn & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009. "Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," CESifo Working Paper Series 2675, CESifo.
  5. Katri Kosonen & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009. "The Role of Fiscal Instruments in Environmental Policy," CESifo Working Paper Series 2719, CESifo.
  6. European Commission, 2009. "Taxes in Europe Database," Taxes in Europe Database 0001, Directorate General Taxation and Customs Union, European Commission, revised Jun 2020.
  7. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
  8. Christina Elschner & Werner Vanborren, 2009. "Corporate Effective Tax Rates in an Enlarged European Union," Taxation Papers 14, Directorate General Taxation and Customs Union, European Commission, revised Apr 2009.

2008

  1. Vladimir Gligorov & Anna Iara & Michael Landesmann & Robert Stehrer & Hermine Vidovic, 2008. "Western Balkan Countries: Adjustment Capacity to External Shocks, with a Focus on Labour Markets," wiiw Research Reports 352, The Vienna Institute for International Economic Studies, wiiw.
  2. Anna Iara, 2008. "Skill Diffusion by Temporary Migration? Returns to Western European Work Experience in Central and East European Countries," wiiw Working Papers 46, The Vienna Institute for International Economic Studies, wiiw.
  3. DG ECFIN & Vienna Institute for International Economic Studies, 2008. "Adjustment capacity of labour markets of the Western Balkan countries," European Economy - Economic Papers 2008 - 2015 346, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  4. Anna Iara & Michael Landesmann & Sebastian Leitner & Leon Podkaminer & Roman Römisch & Hermine Vidovic, 2008. "Migration and Commuting Propensity in the New EU Member States," wiiw Research Reports 351, The Vienna Institute for International Economic Studies, wiiw.
  5. Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2008. "International Taxation and Multinational Firm Location Decisions," Working Papers 0825, Oxford University Centre for Business Taxation.
  6. Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2008. "Corporate Income Tax and Economic Distortions," CESifo Working Paper Series 2477, CESifo.
  7. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
  8. Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.

2007

  1. Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate Tax Policy and Incorporation in the EU," Working Papers 0716, Oxford University Centre for Business Taxation.
  2. Giuseppe Carone & Jan Host Schmidt & Gaetan Nicodeme, 2007. "Tax revenues in the European Union: Recent trends and challenges ahead," European Economy - Economic Papers 2008 - 2015 280, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  3. Gaëtan Nicodème, 2007. "Do Large Companies Have Lower Effective Corporate Tax Rates? A European Survey," Working Papers CEB 07-001.RS, ULB -- Universite Libre de Bruxelles.
  4. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
  5. Gaëtan Nicodème, 2007. "Essays on the empirics of capital and corporate tax competition," ULB Institutional Repository 2013/210709, ULB -- Universite Libre de Bruxelles.
  6. Margit Schratzenstaller & Johannes Becker & Clemens Fuest & Christina Elschner & Michael Overesch & Bernd Genser & Dirk Schindler & Gaëtan Nicodème, 2007. "Corporate taxes in the European Union," ULB Institutional Repository 2013/254145, ULB -- Universite Libre de Bruxelles.
  7. Bergmann, Manfred & Schmitz, Andreas & Hayden, Mark & Kosonen, Katri, 2007. "Imposing a unilateral carbon constraint on European energy-intensive industries and its impact on their international competitiveness - data & analysis," MPRA Paper 9563, University Library of Munich, Germany.
  8. Christian Buelens & Gaëlle Garnier & Roderick Meiklejohn & Matthew Johnson, 2007. "The economic analysis of state aid: Some open questions," European Economy - Economic Papers 2008 - 2015 286, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

2006

  1. Anna Iara, 2006. "Skill Diffusion by Temporary Migration? Returns to Western European Working Experience in the EU Accession Countries," Development Working Papers 210, Centro Studi Luca d'Agliano, University of Milano.
  2. Gabor Hunya & Anna Iara, 2006. "The Impact of Romania’s Accession to the EU on the Austrian Economy," wiiw Research Reports 326, The Vienna Institute for International Economic Studies, wiiw.
  3. Ruud A. De Mooij & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2006. "Corporate Tax Policy, Entrepreneurship and Incorporation in the EU," CESifo Working Paper Series 1883, CESifo.
  4. Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2006. "Capital Structure and International Debt Shifting," CEPR Discussion Papers 5882, C.E.P.R. Discussion Papers.
  5. Nicodeme, Gaetan, 2006. "Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?," MPRA Paper 107, University Library of Munich, Germany.
  6. European Commission, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission.
  7. Johannes Becker & Clemens Fuest & Thomas Hemmelgarn, 2006. "Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data," CESifo Working Paper Series 1722, CESifo.
  8. Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred, 2006. "How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals," Discussion Paper Series 1: Economic Studies 2006,20, Deutsche Bundesbank.
  9. Pennoni, Fulvia & Tarantola, Stefano & Latvala, Ari, 2006. "The 2005 European e-Business Readiness Index," MPRA Paper 18048, University Library of Munich, Germany.
  10. Carone, Giuseppe & Denis, Cécile & Mc Morrow, Kieran & Mourre, Gilles & Röger, Werner, 2006. "Long-term labour productivity and GDP projections for the EU25 Member States : a production function framework," MPRA Paper 744, University Library of Munich, Germany.
  11. Cécile Denis & Daniel Grenouilleau & Kieran Mc Morrow & Werner Röger, 2006. "Calculating potential growth rates and output gaps - A revised production function approach," European Economy - Economic Papers 2008 - 2015 247, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  12. Cécile Denis & Kieran Mc Morrow & Werner Röger, 2006. "Globalisation : trends, issues and macro implications for the EU," European Economy - Economic Papers 2008 - 2015 254, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

2005

  1. Anna Iara, 2005. "Regional growth in Hungary - The impact of European economic integration," ERSA conference papers ersa05p342, European Regional Science Association.
  2. European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
  3. C. Denis & K. Mc Morrow & W. Röger & R. Veugelers, 2005. "The Lisbon Strategy and the EU's structural productivity problem," European Economy - Economic Papers 2008 - 2015 221, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

2004

  1. Anna Iara & Iulia Traistaru, 2004. "How Flexible are Wages in EU Accession Countries?," ERSA conference papers ersa04p191, European Regional Science Association.
  2. Anna Iara & Iulia Traistaru, 2004. "Integration, Regional Specialization and Growth Differentials in EU Acceding Countries: Evidence from Hungary," ERSA conference papers ersa04p298, European Regional Science Association.
  3. Gaetan Nicodeme & Jacques-Bernard Sauner-Leroy, 2004. "Product market reforms and productivity: a review of the theoretical and empirical literature on the transmission channels," European Economy - Economic Papers 2008 - 2015 218, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  4. European Commission, 2004. "Structures of the taxation systems in the European Union: 2004 edition," Taxation trends 2004, Directorate General Taxation and Customs Union, European Commission.
  5. Matthias Mors & Anne Bucher & Katri Kosonen & Philippe Cattoir & Wim Koevoets & Werner Vanborren, 2004. "European Tax Survey," Taxation Papers 3, Directorate General Taxation and Customs Union, European Commission, revised Nov 2004.
  6. Claudius Schmidt-Faber, 2004. "An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators," Taxation Papers 5, Directorate General Taxation and Customs Union, European Commission, revised Dec 2004.
  7. Huizinga, Harry & Denis, Cecile, 2004. "Are Foreign Ownership and Good Institutions Substitutes? The Case of Non-Traded Equity," CEPR Discussion Papers 4339, C.E.P.R. Discussion Papers.
  8. Cécile Denis & Kieran McMorrow & Werner Röger, 2004. "An analysis of EU and US productivity developments (a total economy and industry level perspective)," European Economy - Economic Papers 2008 - 2015 208, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

2003

  1. Huizinga, Harry & Nicodème, Gaëtan, 2003. "Deposit Insurance and International Bank Deposits," CEPR Discussion Papers 3244, C.E.P.R. Discussion Papers.
  2. Huizinga, Harry & Nicodème, Gaëtan, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," CEPR Discussion Papers 3952, C.E.P.R. Discussion Papers.
  3. European Commission, 2003. "Structures of taxation systems in the European Union: 2003 edition," Taxation trends 2003, Directorate General Taxation and Customs Union, European Commission.
  4. Clemens Fuest & Thomas Hemmelgarn, 2003. "Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization," CESifo Working Paper Series 1096, CESifo.

2002

  1. Traistaru, Iulia & Iara, Anna & Pauna, Carmen, 2002. "Regional structural change and growth in Romania," ERSA conference papers ersa02p330, European Regional Science Association.
  2. Gaëtan Nicodème, 2002. "Sector and size effects on effective corporate taxation," European Economy - Economic Papers 2008 - 2015 175, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  3. Cécile Denis & Kieran Mc Morrow & Werner Röger, 2002. "Production function approach to calculating potential growth and output gaps - estimates for the EU Member States and the US," European Economy - Economic Papers 2008 - 2015 176, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

2001

  1. H. Huizinga & Gaëtan Nicodème, 2001. "Are international deposits tax-driven?," European Economy - Economic Papers 2008 - 2015 152, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  2. Gaëtan Nicodème, 2001. "Computing effective corporate tax rates: comparisons and results," European Economy - Economic Papers 2008 - 2015 153, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

2000

  1. European Commission, 2000. "Structures of the taxation systems in the European Union : 2000 edition," Taxation trends 2000, Directorate General Taxation and Customs Union, European Commission.
  2. Jan Mattijs & Gaëtan Nicodème, 2000. "Une analyse critique de la gouvernance du programme Objectif 1 Hainaut," ULB Institutional Repository 2013/14866, ULB -- Universite Libre de Bruxelles.

1999

  1. Bernd Görzig & Martin Gornig & Claudius Schmidt-Faber & Erika Schulz, 1999. "Cost-Cutting: A Strategy for Greater Wealth and Employment?: Results of Quantitative Scenarios for Germany to the Year 2010," Discussion Papers of DIW Berlin 182, DIW Berlin, German Institute for Economic Research.

1998

  1. European Commission, 1998. "Structures of the taxation systems in the European Union 1970-1996," Taxation trends 1998, Directorate General Taxation and Customs Union, European Commission.
  2. Cécile Denis & Gert Jan Koopman, 1998. "EUCARS: A partial equilibrium model of EUropean CAR emissions (Version 3.0)," European Economy - Economic Papers 2008 - 2015 130, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

Journal articles

2022

  1. María T. Álvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaetan Nicodeme & Jonathan Pycroft, 2022. "How large is the corporate tax base erosion and profit shifting? A general equilibrium approach," Economic Systems Research, Taylor & Francis Journals, vol. 34(2), pages 167-198, April.

2019

  1. Emilio Bellini & Giuseppe Piroli & Luca Pennacchio, 2019. "Collaborative know-how and trust in university–industry collaborations: empirical evidence from ICT firms," The Journal of Technology Transfer, Springer, vol. 44(6), pages 1939-1963, December.

2018

  1. Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 33(93), pages 131-177.
  2. Salvador Barrios & Gaëtan Nicodème & A. Jesús Sánchez Fuentes, 2018. "Multi‐Factor Effective Corporate Taxation, Firms’ Mark‐Ups and Tax Incidence: Evidence from OECD Countries," Fiscal Studies, John Wiley & Sons, vol. 39(3), pages 417-453, September.
  3. Daniel Nepelski & Giuseppe Piroli, 2018. "Organizational diversity and innovation potential of EU-funded research projects," The Journal of Technology Transfer, Springer, vol. 43(3), pages 615-639, June.
  4. Luca Pennacchio & Giuseppe Piroli & Otello Ardovino, 2018. "The Role of R&D Cooperation in Firm Innovation," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 15(01), pages 1-27, February.

2016

  1. Anna Iara, 2016. "Revenue for EMU: A Contribution to the Debate on Fiscal Union," CESifo Economic Studies, CESifo Group, vol. 62(2), pages 301-331.
  2. Omar Chisari & Antonio Estache & Gaetan Nicodeme, 2016. "Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(2), pages 125-157, June.
  3. Thomas Hemmelgarn & Gaëtan Nicodème & Bogdan Tasnadi & Pol Vermote, 2016. "Financial Transaction Taxes in the European Union," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(1), pages 217-240, March.

2015

  1. Piroli, Giuseppe & Rajcaniova, Miroslava & Ciaian, Pavel & Kancs, d׳Artis, 2015. "From a rise in B to a fall in C? SVAR analysis of environmental impact of biofuels," Renewable and Sustainable Energy Reviews, Elsevier, vol. 49(C), pages 921-930.
  2. Pasquale Foresti & Ugo Marani & Giuseppe Piroli, 2015. "Macroeconomic dynamics in four selected new member states of the EU," International Journal of Economic Policy in Emerging Economies, Inderscience Enterprises Ltd, vol. 8(1), pages 40-51.

2014

  1. Iara, Anna & Wolff, Guntram B., 2014. "Rules and risk in the Euro area," European Journal of Political Economy, Elsevier, vol. 34(C), pages 222-236.
  2. Gaëtan Nicodème & Christian Valenduc, 2014. "Une fiscalité à réformer, mais comment ?," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 5-8.
  3. Cécile Denis & Gaëtan Nicodème & Yoana Rérolle-Karaivanova, 2014. "Semestre européen et fiscalité : le cas de la Belgique," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 9-30.
  4. Thomas Hemmelgarn & Daniel Teichmann, 2014. "Tax reforms and the capital structure of banks," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 645-693, August.
  5. Ivano D'Antonio & Alessandro De Iudicibus & Giuseppe Piroli & Francesco Savoia, 2014. "Ricerca e innovazione in campania: una valutazione controfattuale della politica di coesione," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2014(113), pages 61-87.
  6. Gaëlle Garnier & Endre György & Kees Heineken & Milena Mathé & Laura Puglisi & Savino Ruà & Agnieszka Skonieczna & Astrid Van Mierlo, 2014. "A wind of change? Reforms of Tax Systems since the launch of Europe 2020," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(2), pages 75-111.

2013

  1. Gaëtan Nicodème, 2013. "The Indirect Side of Direct Investment . Edited by Jack M. Mintz and Alfons J. Weichenrieder . CESifo Book Series, MIT Press , Cambridge, MA . 2010 . 192 pp. £25.95/$35.00," Economica, London School of Economics and Political Science, vol. 80(318), pages 382-383, April.
  2. Serena Fatica & Thomas Hemmelgarn & Gaëtan Nicodème, 2013. "The Debt-Equity Tax Bias: Consequences and Solutions," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 5-18.
  3. Otello Ardovino & Luca Pennacchio & Giuseppe Piroli, 2013. "Cooperazione in ricerca e sviluppo e attivit? innovativa delle imprese: un?analisi empirica della realt? italiana," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2013(109), pages 68-98.

2012

  1. Barrios, Salvador & Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2012. "International taxation and multinational firm location decisions," Journal of Public Economics, Elsevier, vol. 96(11), pages 946-958.
  2. Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012. "On the political economics of tax reforms: survey and empirical assessment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(4), pages 598-624, August.
  3. Piroli, Giuseppe & Ciaian, Pavel & Kancs, d'Artis, 2012. "Land use change impacts of biofuels: Near-VAR evidence from the US," Ecological Economics, Elsevier, vol. 84(C), pages 98-109.

2010

  1. Gaëtan Nicodème & Marcel Gérard, 2010. "Quelques questions à l'aube de la présidence belge de l'Union européenne," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(2), pages 5-13.

2009

  1. Nicodème, Gaëtan, 2009. "On Recent Developments in Fighting Harmful Tax Practices," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(4), pages 755-771, December.

2008

  1. Ruud A. De Mooij & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2008. "How Corporate Tax Competition Reduces Personal Tax Revenue," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 6(01), pages 27-31, April.
  2. Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2008. "Capital structure and international debt shifting," Journal of Financial Economics, Elsevier, vol. 88(1), pages 80-118, April.
  3. Ruud Mooij & Gaëtan Nicodème, 2008. "Corporate tax policy and incorporation in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 478-498, August.

2007

  1. Arthur Kerrigan, 2007. "The Impact of Value Added Tax on Financial Services and Insurances - the Law of Unintended Consequences?," Frontiers in Finance and Economics, SKEMA Business School, vol. 4(2), pages 34-46, December.
  2. Gaëtan Nicodème, 2007. "Comparing Effective Corporate Tax Rates," Frontiers in Finance and Economics, SKEMA Business School, vol. 4(2), pages 102-131, December.
  3. Gaëtan Nicodème & Jacques-Bernard Sauner-Leroy, 2007. "Product Market Reforms and Productivity: A Review of the Theoretical and Empirical Literature on the Transmission Channels," Journal of Industry, Competition and Trade, Springer, vol. 7(1), pages 53-72, March.
  4. Margit Schratzenstaller & Johannes Becker & Clemens Fuest & Christina Elschner & Michael Overesch & Bernd Genser* & Dirk Schindler* & Gaëtan Nicodème**, 2007. "Corporate Taxes in the European Union," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 42(3), pages 116-142, May.
  5. Clemens Fuest & Thomas Hemmelgarn & Fred Ramb, 2007. "How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 605-626, October.

2006

  1. Huizinga, Harry & Nicodeme, Gaetan, 2006. "Foreign ownership and corporate income taxation: An empirical evaluation," European Economic Review, Elsevier, vol. 50(5), pages 1223-1244, July.
  2. Huizinga, Harry & Nicodeme, Gaetan, 2006. "Deposit insurance and international bank liabilities," Journal of Banking & Finance, Elsevier, vol. 30(3), pages 965-987, March.

2005

  1. Fuest, Clemens & Hemmelgarn, Thomas, 2005. "Corporate tax policy, foreign firm ownership and thin capitalization," Regional Science and Urban Economics, Elsevier, vol. 35(5), pages 508-526, September.
  2. Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred, 2005. "Wirkungen einer EU-weiten Verlustverrechnung auf das Steueraufkommen," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 85(6), pages 365-369.

2004

  1. Iara, Anna & Traistaru, Iulia, 2004. "How flexible are wages in EU accession countries?," Labour Economics, Elsevier, vol. 11(4), pages 431-450, August.
  2. Huizinga, Harry & Nicodeme, Gaetan, 2004. "Are international deposits tax-driven," Journal of Public Economics, Elsevier, vol. 88(6), pages 1093-1118, June.

2001

  1. Fabienne Ilzkovitz & Gaëtan Nicodème, 2001. "Des nouveaux défis pour l'Union Européenne," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 17.
  2. Claudius Schmidt-Faber & Jörg-Peter Weiß, 2001. "Industrieproduktion in Deutschland: Impulse für die Konjunkturentwicklung nicht zu erwarten," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 68(21), pages 309-318.

2000

  1. Claudius Schmidt-Faber, 2000. "Industrieproduktion in Deutschland: Tempoabschwächung auf hohem Niveau," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 67(49), pages 833-841.
  2. Claudius Schmidt-Faber, 2000. "Die Industrie in Deutschland in den neunziger Jahren," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 67(14), pages 187-195.
  3. Gaëlle Garnier, 2000. "Modes de négociation dans le secteur agro-alimentaire : efficacité des réformes réglementaires. Une application au cas des légumes transformés," Économie et Prévision, Programme National Persée, vol. 145(4), pages 131-143.

1999

  1. Claudius Schmidt-Faber, 1999. "Industrieproduktion noch ohne Dampf," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 66(47), pages 847-853.
  2. Claudius Schmidt-Faber, 1999. "Industrieproduktion in Deutschland: Hat der Aufschwung begonnen?," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 66(29), pages 551-558.

1995

  1. Herbert Brücker, 1995. "Die Privatisierungs- und Sanierungsstrategie der Treuhandanstalt: eine Analyse aus transaktionskostentheoretischer Sicht," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 64(3), pages 444-460.

Books

2015

  1. de Mooij, Ruud & Nicodème, Gaëtan (ed.), 2015. "Taxation and Regulation of the Financial Sector," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262027976, December.

2007

  1. Hemmelgarn, Thomas, 2007. "Steuerwettbewerb in Europa," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 25, number urn:isbn:9783161493584, Decembrie.

Chapters

2014

  1. Arthur Kerrigan, 2014. "Effects of VAT on financial services," Chapters, in: Sajid M. Chaudhry & Andrew W Mullineux (ed.), Taxing Banks Fairly, chapter 7, pages 127-155, Edward Elgar Publishing.

2010

  1. Anna Iara, 2010. "Skill Diffusion by Temporary Migration? Returns from Western European Working Experience in the EU Accession Countries," Chapters, in: Robert E.B. Lucas & Lyn Squire & T. N. Srinivasan (ed.), Global Exchange and Poverty, chapter 6, Edward Elgar Publishing.

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