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Paolo Acciari

Personal Details

First Name:Paolo
Middle Name:
Last Name:Acciari
Suffix:
RePEc Short-ID:pac76
[This author has chosen not to make the email address public]

Affiliation

Dipartimento delle Finanze
Ministero dell'Economia e delle Finanze
Government of Italy

Roma, Italy
http://www.finanze.it/
RePEc:edi:fingvit (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters

Working papers

  1. Luca Villamaina & Paolo Acciari, 2023. "Taxation and labour supply decisions: an evaluation of the earned income tax credit in Italy," Working Papers wp2023-20, Ministry of Economy and Finance, Department of Finance.
  2. Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth un Italy 1995 - 2016," Working Papers wp2021-13, Ministry of Economy and Finance, Department of Finance.
  3. Barbara Bratta & Vera Santomartino & Paolo Acciari, 2021. "Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials," Working Papers wp2021-11, Ministry of Economy and Finance, Department of Finance.
  4. Paolo Acciari & Salvatore Morelli, 2020. "Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995–2016," NBER Working Papers 27899, National Bureau of Economic Research, Inc.
  5. Barbara Bratta & Livio Romano & Paolo Acciari & Francesca Mazzolari, 2020. "The Impact of Digitalization Policies. Evidence from Italy�s Hyper-depreciation of Industry 4.0 Investments," Working Papers wp2020-6, Ministry of Economy and Finance, Department of Finance.
  6. Vera Santomartino & Barbara Bratta & Paolo Acciari, 2020. "Country-by-Country Reports statistics – a new perspective to multinational enterprises Descriptive analysis of national and foreign MNEs with a local presence in Italy," Working Papers wp2020-9, Ministry of Economy and Finance, Department of Finance.
  7. Paolo Acciari & Alberto Polo & Giovanni L. Violante, 2020. ""And Yet, It Moves": Intergenerational Economic Mobility in Italy," Working Papers 2020-68, Princeton University. Economics Department..
  8. Paolo Acciari & Alberto Polo & Giovanni L. Violante, 2019. ""And Yet, It Moves": Intergenerational Mobility in Italy," Working Papers wp2019-4, Ministry of Economy and Finance, Department of Finance.
  9. Paolo Acciari & Francesca Tomarelli & Laura Limosani & Laura Benedetti, 2015. "Measurement of base erosion and profit shifting phenomena through the analysis of FDI stocks," Working Papers 3, Department of the Treasury, Ministry of the Economy and of Finance.
  10. Paolo Acciari & Elisabetta Manzoli & Sauro Mocetti & Eliana Viviano, 2014. "Analysing financial vulnerability by income group," Questioni di Economia e Finanza (Occasional Papers) 222, Bank of Italy, Economic Research and International Relations Area.
  11. Paolo Acciari & Sauro Mocetti, 2013. "The geography of income inequality in Italy," Questioni di Economia e Finanza (Occasional Papers) 208, Bank of Italy, Economic Research and International Relations Area.
  12. European Commission, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission.
  13. European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
  14. Christian Saint Etienne & Jacques Le Cacheux, 2005. "Croissance équitable et concurrence fiscale," Sciences Po publications info:hdl:2441/2341, Sciences Po.
  15. 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.
  16. Paolo Acciari & Peter Heijmans, 2004. "Examination of the macroeconomic implicit tax rate on labour derived by the European Commission," Taxation Papers 4, Directorate General Taxation and Customs Union, European Commission, revised Dec 2004.

Articles

  1. Barbara Bratta & Livio Romano & Paolo Acciari & Francesca Mazzolari, 2023. "Assessing the impact of digital technology diffusion policies. Evidence from Italy," Economics of Innovation and New Technology, Taylor & Francis Journals, vol. 32(8), pages 1114-1137, November.
  2. Paolo Acciari & Alberto Polo & Giovanni L. Violante, 2022. "And Yet It Moves: Intergenerational Mobility in Italy," American Economic Journal: Applied Economics, American Economic Association, vol. 14(3), pages 118-163, July.
  3. Paolo Acciari & Elisabetta Manzoli & Sauro Mocetti & Eliana Viviana, 2014. "La vulnerabilita' finanziaria: un'analisi per classi di reddito (Financial vulnerability: an analysis by income classes)," Moneta e Credito, Economia civile, vol. 67(268), pages 401-428.
  4. Paolo Acciari & Sauro Mocetti, 2012. "The geography of income inequality in Italy," Politica economica, Società editrice il Mulino, issue 3, pages 307-343.
  5. Vera Santomartino & Barbara Bratta & Paolo Acciari, . "Analysing MNEs structure and activities using country-by-country reports. Evidence from the Italian dataset," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.

Chapters

  1. Paolo Acciari & Salvatore Morelli, 2020. "Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995–2016," NBER Chapters, in: Measuring Distribution and Mobility of Income and Wealth, pages 175-203, National Bureau of Economic Research, Inc.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Luca Villamaina & Paolo Acciari, 2023. "Taxation and labour supply decisions: an evaluation of the earned income tax credit in Italy," Working Papers wp2023-20, Ministry of Economy and Finance, Department of Finance.

    Cited by:

    1. Ernst, Ekkehard & Merola, Rossana & Reljic, Jelena, 2024. "Fiscal policy instruments for inclusive labour markets: A review," GLO Discussion Paper Series 1406, Global Labor Organization (GLO).

  2. Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth un Italy 1995 - 2016," Working Papers wp2021-13, Ministry of Economy and Finance, Department of Finance.

    Cited by:

    1. A. Cetrulo & A. Sbardella & M E Virgillito, 2023. "Vanishing social classes? Facts and figures of the Italian labour market," Post-Print hal-04160017, HAL.
    2. Alessandro Bucciol & Giovanni Burro, 2021. "Is There a Happiness Premium for Working in the Public Sector? Evidence from Italy," Working Papers 05/2021, University of Verona, Department of Economics.
    3. Paolo Acciari & Salvatore Morelli, 2020. "Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995–2016," NBER Chapters, in: Measuring Distribution and Mobility of Income and Wealth, pages 175-203, National Bureau of Economic Research, Inc.
    4. Yonatan Berman & Salvatore Morelli, 2021. "On the Distribution of Estates and the Distribution of Wealth: Evidence from the Dead," CSEF Working Papers 606, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
    5. Francesco Zezza & Gennaro Zezza, 2023. "A prototype regional stock‐flow consistent model," Metroeconomica, Wiley Blackwell, vol. 74(2), pages 266-287, May.
    6. Marcon, Giulio, 2021. "La ricchezza in Italia Rapporto di ricerca [Wealth in Italy. Research Report]," MPRA Paper 107809, University Library of Munich, Germany.

  3. Barbara Bratta & Vera Santomartino & Paolo Acciari, 2021. "Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials," Working Papers wp2021-11, Ministry of Economy and Finance, Department of Finance.

    Cited by:

    1. Garcia-Bernardo, Javier & Janský, Petr, 2024. "Profit shifting of multinational corporations worldwide," World Development, Elsevier, vol. 177(C).
    2. Vera Santomartino & Barbara Bratta & Paolo Acciari, . "Analysing MNEs structure and activities using country-by-country reports. Evidence from the Italian dataset," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    3. Nadia Accoto & Stefano Federico & Giacomo Oddo, 2023. "Trade in services related to intangibles and the profit shifting hypothesis," Temi di discussione (Economic working papers) 1414, Bank of Italy, Economic Research and International Relations Area.

  4. Paolo Acciari & Salvatore Morelli, 2020. "Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995–2016," NBER Working Papers 27899, National Bureau of Economic Research, Inc.

    Cited by:

    1. , Stone Center & Nolan, Brian & Palomino, Juan & Van Kerm, Philippe & Morelli, Salvatore, 2020. "Intergenerational Transfers by Size and Wealth Inequality in Rich Countries," SocArXiv eyh8s, Center for Open Science.
    2. Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2023. "The concentration of personal wealth in Italy 1995–2016," LSE Research Online Documents on Economics 118732, London School of Economics and Political Science, LSE Library.
    3. Cuomo, Maria Teresa & Tortora, Debora & Colosimo, Ivan & Ricciardi Celsi, Lorenzo & Genovino, Cinzia & Festa, Giuseppe & La Rocca, Michele, 2023. "Segmenting with big data analytics and Python: A quantitative exploratory analysis of household savings," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
    4. Yonatan Berman & Salvatore Morelli, 2021. "On the Distribution of Estates and the Distribution of Wealth: Evidence from the Dead," CSEF Working Papers 606, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
    5. Devereux, Paul J. & Black, Sandra & Landaud, Fanny & Salvanes, Kjell G, 2022. "The (Un)Importance of Inheritance," CEPR Discussion Papers 16940, C.E.P.R. Discussion Papers.
    6. Salvatore Morelli, 2020. "The Dynamics of Wealth Concentration: Thoughts on Tony Atkinson’s Contributions," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 6(1), pages 197-205, March.
    7. Michele Cantarella & Andrea Neri & Maria Giovanna Ranalli, 2021. "Mind the wealth gap: a new allocation method to match micro and macro statistics for household wealth," Papers 2101.01085, arXiv.org, revised Jan 2021.
    8. Morelli, Salvatore & Nolan, Brian & Palomino, Juan & Van Kerm, Philippe, 2021. "Inheritance, Gifts and the Wealth Deficit of Low-Income Households," SocArXiv 2mpuh, Center for Open Science.
    9. Luigi Cannari & Giovanni D�Alessio, 2018. "Wealth inequality in Italy: reconstruction of 1968-75 data and comparison with recent estimates," Questioni di Economia e Finanza (Occasional Papers) 428, Bank of Italy, Economic Research and International Relations Area.

  5. Vera Santomartino & Barbara Bratta & Paolo Acciari, 2020. "Country-by-Country Reports statistics – a new perspective to multinational enterprises Descriptive analysis of national and foreign MNEs with a local presence in Italy," Working Papers wp2020-9, Ministry of Economy and Finance, Department of Finance.

    Cited by:

    1. Barbara Bratta & Vera Santomartino & Paolo Acciari, 2021. "Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials," Working Papers wp2021-11, Ministry of Economy and Finance, Department of Finance.

  6. Paolo Acciari & Alberto Polo & Giovanni L. Violante, 2020. ""And Yet, It Moves": Intergenerational Economic Mobility in Italy," Working Papers 2020-68, Princeton University. Economics Department..

    Cited by:

    1. Bloise, Francesco & Chironi, Daniela & Pianta, Mario, 2019. "Inequality and elections in Italian regions," MPRA Paper 96416, University Library of Munich, Germany.
    2. Luigi Cannari & Giovanni D�Alessio, "undated". "Education, income and wealth: persistence across generations in Italy," Questioni di Economia e Finanza (Occasional Papers) 476, Bank of Italy, Economic Research and International Relations Area.

  7. Paolo Acciari & Alberto Polo & Giovanni L. Violante, 2019. ""And Yet, It Moves": Intergenerational Mobility in Italy," Working Papers wp2019-4, Ministry of Economy and Finance, Department of Finance.

    Cited by:

    1. Chuard, Patrick & Grassi, Veronica, 2020. "Switzer-Land of Opportunity:Intergenerational Income Mobility in the Land of Vocational Education," Economics Working Paper Series 2011, University of St. Gallen, School of Economics and Political Science.
    2. Majed Dodin & Sebastian Findeisen & Lukas Henkel & Dominik Sachs & Paul Schüle, 2021. "Social Mobility in Germany," Working Paper Series of the Department of Economics, University of Konstanz 2021-01, Department of Economics, University of Konstanz.
    3. Javier Cortes Orihuela & Juan D. Díaz & Pablo Gutiérrez Cubillos & Pablo A. Troncoso, 2023. "Intergenerational earnings persistence and the provision of public goods: evidence from chile’s constitutional process," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 21(1), pages 47-81, March.
    4. Luca Villamaina & Paolo Acciari, 2023. "Taxation and labour supply decisions: an evaluation of the earned income tax credit in Italy," Working Papers wp2023-20, Ministry of Economy and Finance, Department of Finance.
    5. Demetrio Guzzardi & Elisa Palagi & Andrea Roventini & Alessandro Santoro, 2022. "Reconstructing Income Inequality in Italy: New Evidence and Tax Policy Implications from Distributional National Accounts," SciencePo Working papers Main halshs-03693201, HAL.
    6. Flavia Coda Moscarola & Daniela Del Boca & Giovanna Paladino, 2023. "Parents' Preferences, Parenting Styles and Children's Outcomes," Working Papers 2023-014, Human Capital and Economic Opportunity Working Group.
    7. Bonacini, Luca & Gallo, Giovanni & Scicchitano, Sergio, 2021. "Sometimes you cannot make it on your own. How household background influences chances of success in Italy," GLO Discussion Paper Series 832, Global Labor Organization (GLO).
    8. Monroy-Gómez-Franco, Luis, 2023. "The importance of positional mobility for regional comparisons," Research in Economics, Elsevier, vol. 77(3), pages 322-333.
    9. Sara Lamboglia & Massimiliano Stacchini, 2023. "On the drivers of financial literacy: the role of intergenerational mobility," Questioni di Economia e Finanza (Occasional Papers) 766, Bank of Italy, Economic Research and International Relations Area.
    10. Giovanni Bernardo & Irene Brunetti & Mehmet Pinar & Thanasis Stengos, 2021. "Measuring the presence of organized crime across Italian provinces: a sensitivity analysis," European Journal of Law and Economics, Springer, vol. 51(1), pages 31-95, February.
    11. Castro, Juan Francisco & Yamada, Gustavo & Medina, Santiago & Armas, Joaquin, 2023. "Economic Mobility and Fairness in a Developing Country: Evidence from Peru," IZA Discussion Papers 16465, Institute of Labor Economics (IZA).
    12. Santavirta, Torsten & Stuhler, Jan, 2024. "Name-Based Estimators of Intergenerational Mobility," IZA Discussion Papers 16725, Institute of Labor Economics (IZA).
    13. Bloise, Francesco & Chironi, Daniela & Pianta, Mario, 2019. "Inequality and elections in Italian regions," MPRA Paper 96416, University Library of Munich, Germany.
    14. David (David Patrick) Madden, 2019. "BMI Mobility and Obesity Transitions Among Children in Ireland," Working Papers 201922, School of Economics, University College Dublin.
    15. Marcon, Giulio, 2021. "La ricchezza in Italia Rapporto di ricerca [Wealth in Italy. Research Report]," MPRA Paper 107809, University Library of Munich, Germany.
    16. Carneiro, Pedro & Reis, Hugo & Toppeta, Alessandro, 2024. "Parental Investments and Socio-Economic Gradients in Learning across European Countries," IZA Discussion Papers 16785, Institute of Labor Economics (IZA).
    17. Giuliana Freschi & Marco Martinez, 2023. "Intergenerational mobility in 19th-century Italy: A case study approach," LEM Papers Series 2023/27, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    18. Deutscher, Nathan & Mazumder, Bhashkar, 2020. "Intergenerational mobility across Australia and the stability of regional estimates," Labour Economics, Elsevier, vol. 66(C).
    19. Monroy-Gómez-Franco, Luis Angel, 2022. "Regional comparisons of intergenerational social mobility: the importance of positional mobility," SocArXiv zgfvk, Center for Open Science.
    20. Fabian Koenings & Jakob Schwab, 2020. "Accounting for Intergenerational Social Immobility in Low- and Middle-Income Countries," Jena Economics Research Papers 2020-008, Friedrich-Schiller-University Jena, revised 12 Mar 2021.
    21. Pablo Celhay & Sebastian Gallegos, 2023. "Educational Mobility Across Three Generations in Latin American Countries," Working Papers 2023-013, Human Capital and Economic Opportunity Working Group.
    22. Harrison Chang & Timothy J. Halliday & Ming-Jen Lin & Bhashkar Mazumder, 2023. "Estimating Intergenerational Health Transmission in Taiwan with Administrative Health Records," Working Papers 202308, University of Hawaii at Manoa, Department of Economics.
    23. Barbara Biasi, 2019. "School Finance Equalization Increases Intergenerational Mobility: Evidence from a Simulated-Instruments Approach," NBER Working Papers 25600, National Bureau of Economic Research, Inc.
    24. Madden, David, 2020. "BMI mobility and obesity transitions among children in Ireland," Economics & Human Biology, Elsevier, vol. 38(C).
    25. Miles Corak, 2020. "Intergenerational Mobility: What Do We Care About? What Should We Care About?," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 53(2), pages 230-240, June.
    26. Javier Cortes Orihuela & Juan D. Díaz & Pablo Gutiérrez Cubillos & Pablo A. Troncoso, 2024. "Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 66-94, February.

  8. Paolo Acciari & Francesca Tomarelli & Laura Limosani & Laura Benedetti, 2015. "Measurement of base erosion and profit shifting phenomena through the analysis of FDI stocks," Working Papers 3, Department of the Treasury, Ministry of the Economy and of Finance.

    Cited by:

    1. Tembo Nakamoto & Odile Rouhban & Yuichi Ikeda, 2020. "Location-sector analysis of international profit shifting on a multilayer ownership-tax network," Evolutionary and Institutional Economics Review, Springer, vol. 17(1), pages 219-241, January.
    2. Fabian J. Baier, 2020. "Foreign Direct Investment and Tax: OECD Gravity Modelling in a World with International Financial Institutions," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 6(1), pages 45-72, October.
    3. Tembo Nakamoto & Odile Rouhban & Yuichi Ikeda, 2019. "Location-Sector Analysis of International Profit Shifting on a Multilayer Ownership-Tax Network," Papers 1904.09165, arXiv.org.
    4. Vera Santomartino & Barbara Bratta & Paolo Acciari, 2020. "Country-by-Country Reports statistics – a new perspective to multinational enterprises Descriptive analysis of national and foreign MNEs with a local presence in Italy," Working Papers wp2020-9, Ministry of Economy and Finance, Department of Finance.
    5. Fabian J. Baier, 2019. "Foreign Direct Investment and Tax: OECD Gravity Modelling in a World with International Financial Institutions," EIIW Discussion paper disbei261, Universitätsbibliothek Wuppertal, University Library.
    6. Barbara Bratta & Vera Santomartino & Paolo Acciari, 2021. "Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials," Working Papers wp2021-11, Ministry of Economy and Finance, Department of Finance.

  9. Paolo Acciari & Sauro Mocetti, 2013. "The geography of income inequality in Italy," Questioni di Economia e Finanza (Occasional Papers) 208, Bank of Italy, Economic Research and International Relations Area.

    Cited by:

    1. Stefano Boscolo & Giovanni Gallo, 2021. "The Struggle of Being Poor and Claimant: Evidence on the Non-Take-Up of Social Policies in Italy," Center for the Analysis of Public Policies (CAPP) 0174, Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi".
    2. Raoul Minetti & Pierluigi Murro & Valentina Peruzzi, 2019. "Not all banks are equal. Cooperative banking and income inequality," Working Papers CASMEF 1902, Dipartimento di Economia e Finanza, LUISS Guido Carli.
    3. Pierfederico Asdrubali & Simone Tedeschi & Luigi Ventura, 2020. "Household risk‐sharing channels," Quantitative Economics, Econometric Society, vol. 11(3), pages 1109-1142, July.
    4. David Loschiavo, 2021. "Household debt and income inequality: Evidence from Italian survey data," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 67(1), pages 61-103, March.
    5. Graziella Bonanno & Filippo Domma & Lucia Errico, 2022. "Income Inequality And Inner Areas. A Study On The Italian Case," Working Papers 202203, Università della Calabria, Dipartimento di Economia, Statistica e Finanza "Giovanni Anania" - DESF.
    6. Francesco Farina & Stefania Ottone & Ferrucio Ponzano, 2015. "What kind of Welfare State do you prefer? An experiment on framing the social insurance scheme," Working Papers 295, University of Milano-Bicocca, Department of Economics, revised Mar 2015.
    7. D’Onofrio, Alexandra & Minetti, Raoul & Murro, Pierluigi, 2019. "Banking development, socioeconomic structure and income inequality," Journal of Economic Behavior & Organization, Elsevier, vol. 157(C), pages 428-451.
    8. Bloise, Francesco & Chironi, Daniela & Pianta, Mario, 2019. "Inequality and elections in Italian regions," MPRA Paper 96416, University Library of Munich, Germany.
    9. Giovanni Gallo & Francesco Pagliacci, 2020. "Widening the gap: the influence of ‘inner areas’ on income inequality in Italy," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 37(1), pages 197-221, April.
    10. Massimiliano Affinito & Raffaele Santioni & Luca Tomassetti, 2023. "Inside household debt: disentangling mortgages and consumer credit, and household and bank factors. Evidence from Italy," Questioni di Economia e Finanza (Occasional Papers) 788, Bank of Italy, Economic Research and International Relations Area.
    11. Amedeo Argentiero & Bruno Chiarini & Elisabetta Marzano, 2018. "Does Tax Evasion Affect Economic Crime?," CESifo Working Paper Series 6957, CESifo.
    12. Paolo Di Caro, 2017. "Analisi distributiva dell?IRPEF utilizzando i microdati di fonte fiscale," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2017(1), pages 35-59.
    13. Paolo Di Caro, 2017. "The contribution of tax statistics for analysing regional income disparities in Italy," Journal of Income Distribution, Ad libros publications inc., vol. 25(1), pages 1-27, March.
    14. Alexandra D'Onofrio & Pierluigi Murro, 2013. "Local banking development and income distribution across Italian provinces," Working Papers CASMEF 1307, Dipartimento di Economia e Finanza, LUISS Guido Carli.
    15. Tomassi, Federico, 2014. "Changes in the Eternal City: Inequalities, commons, and elections in Rome districts from 2000 to 2013," MPRA Paper 56227, University Library of Munich, Germany.

  10. European Commission, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission.

    Cited by:

    1. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    2. Matthias Dischinger & Nadine Riedel, 2008. "Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms," Working Papers 060, Bavarian Graduate Program in Economics (BGPE).
    3. Warne, Anders & Coenen, Günter & Christoffel, Kai, 2008. "The new area-wide model of the euro area: a micro-founded open-economy model for forecasting and policy analysis," Working Paper Series 944, European Central Bank.
    4. Rocha-Akis, Silvia, 2006. "Labour tax policies and strategic offshoring under unionised oligopoly," Department of Economics Working Paper Series 99, WU Vienna University of Economics and Business.
    5. Tiia P¸ss & Mare Viies & Reet Maldre, 2007. "Convergence Analysis of the Structure of Tax Revenue and Tax Burden in EU," Working Papers 166, Tallinn School of Economics and Business Administration, Tallinn University of Technology.
    6. Becker, Johannes & Fuest, Clemens & Riedel, Nadine, 2012. "Corporate tax effects on the quality and quantity of FDI," European Economic Review, Elsevier, vol. 56(8), pages 1495-1511.
    7. Silvia Rocha-Akis & Ronnie Schöb, 2010. "Welfare Policy in the Presence of Unionised Labour and Internationally Mobile Firms," CESifo Working Paper Series 3032, CESifo.
    8. Panu Poutvaara & Andreas Wagener, 2004. "Why is the Public Sector More Labor-Intensive? A Distortionary Tax Argument," CESifo Working Paper Series 1259, CESifo.
    9. Becker, Johannes & Riedel, Nadine, 2012. "Cross-border tax effects on affiliate investment—Evidence from European multinationals," European Economic Review, Elsevier, vol. 56(3), pages 436-450.
    10. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    11. Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 436-456, September.
    12. Jakub Sawulski, 2019. "Who is burdened by taxes in Poland?," IBS Policy Papers 01/2019, Instytut Badan Strukturalnych.
    13. Dhammika Dharmapala & Nadine Riedel, 2011. "Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals," Working Papers 1101, Oxford University Centre for Business Taxation.
    14. Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes and the Location of Intangible Assets Within Multinational Firms," Discussion Papers in Economics 5294, University of Munich, Department of Economics.
    15. Riedel, Nadine, 2008. "Essays on the Taxation of Multinational Firms," Munich Dissertations in Economics 8530, University of Munich, Department of Economics.
    16. Brixiova, Zuzana & Li, Wenli & Yousef, Tarik, 2009. "Skill shortages and labor market outcomes in Central Europe," Economic Systems, Elsevier, vol. 33(1), pages 45-59, March.
    17. Karkalakos, Sotiris & Makris, Miltiadis, 2008. "Capital Tax Competition in the European Union: Theory and Evidence from Two Natural Experiments," MPRA Paper 21437, University Library of Munich, Germany, revised 2010.
    18. Tobias König & Andreas Wagener, 2008. "(Post-)Materialist Attitudes and the Mix of Capital and Labour Taxation," CESifo Working Paper Series 2366, CESifo.
    19. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    20. 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.
    21. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
    22. Paulus, Alari & Peichl, Andreas, 2009. "Effects of flat tax reforms in Western Europe," Journal of Policy Modeling, Elsevier, vol. 31(5), pages 620-636, September.
    23. Alban Moura & Kyriacos Lambrias, 2018. "LU-EAGLE: A DSGE model for Luxembourg within the euro area and global economy," BCL working papers 122, Central Bank of Luxembourg.
    24. Leon Bettendorf & Joeri Gorter & Albert van der Horst, 2006. "Who benefits from tax competition in the European Union?," CPB Document 125, CPB Netherlands Bureau for Economic Policy Analysis.
    25. Marceau, Nicolas, 2008. "La concurrence entre gouvernements est-elle bénéfique?," L'Actualité Economique, Société Canadienne de Science Economique, vol. 84(4), pages 365-390, Décembre.
    26. Marcel Gérard & Christian Valenduc, 2007. "La politique fiscale sous contraintes," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 173-192.
    27. Christoffel, Kai & Coenen, Gunter & Warne, Anders, 2007. "Conditional versus unconditional forecasting with the New Area-Wide Model of the euro area," MPRA Paper 76759, University Library of Munich, Germany.
    28. Copenhagen Economics, 2008. "Study on reduced VAT applied to goods and services in the Member States of the European Union," Taxation Papers 13, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.
    29. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.

  11. European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.

    Cited by:

    1. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    2. Jan Široký & Anna Kovářová, 2011. "Changes in VAT rates during the economic crisis," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(2), pages 339-346.
    3. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    4. Haufler, Andreas, 2006. "Die Besteuerung multinationaler Unternehmen," Discussion Papers in Economics 1153, University of Munich, Department of Economics.
    5. Frey, Rainer & Hussinger, Katrin, 2006. "The Role of Technology in M&As: A Firm Level Comparison of Cross-Border and Domestic Deals," ZEW Discussion Papers 06-069, ZEW - Leibniz Centre for European Economic Research.
    6. European Commission, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission.
    7. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    8. World Bank Group, 2015. "Republic of Serbia Public Finance Review 2015," World Bank Publications - Reports 24274, The World Bank Group.
    9. Robu Sorin-Adriana, 2014. "Positioning on Trends of the Accounting Modeling Process," Journal of Business Economics and Information Technology, ScientificEducation.org, vol. 1(1), pages 1-5, December.
    10. Sarah Godar & Christoph Paetz & Achim Truger, 2015. "The scope for progressive tax reform in the OECD countries. A macroeconomic perspective with a case study for Germany," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(5), pages 79-117.
    11. Marceau, Nicolas, 2008. "La concurrence entre gouvernements est-elle bénéfique?," L'Actualité Economique, Société Canadienne de Science Economique, vol. 84(4), pages 365-390, Décembre.
    12. Helmut Wagner, 2006. "Fiscal Issues in the New EU Member Countries - Prospects and Challenges," SUERF Studies, SUERF - The European Money and Finance Forum, number 2006/1 edited by Morten Balling, May.
    13. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.

  12. 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.

    Cited by:

    1. Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2013. "Sharing the burden? Empirical evidence on corporate tax incidence," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80040, Verein für Socialpolitik / German Economic 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. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    4. 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.
    5. Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
    6. Nicoleta Mihaela Florea & Marcel Dracea & Radu Buziernescu, 2014. "Evolution of tax revenue in Romania," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(16), pages 198-204, December.
    7. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    8. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
    9. Laszlo J Kulcsar & Tamas Domokos, 2005. "The Post‐Socialist Growth Machine: The Case of Hungary," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 29(3), pages 550-563, September.
    10. Marek Gora & Artur Radziwill & Agnieszka Sowa & Mateusz Walewski, 2006. "Tax Wedge and Skills: Case of Poland in International Perspective," CASE Network Reports 0064, CASE-Center for Social and Economic Research.
    11. Onaran, Özlem & Boesch, Valerie, 2013. "The effect of globalization on the distribution of taxes and social expenditures in Europe: Do welfare state regimes matter?," Greenwich Papers in Political Economy 14053, University of Greenwich, Greenwich Political Economy Research Centre.
    12. Heinz Gebhardt & Lars-H. R. Siemers, 2016. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Volkswirtschaftliche Diskussionsbeiträge 180-16, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    13. Dwenger, Nadja & Steiner, Viktor, 2008. "Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research 57, arqus - Arbeitskreis Quantitative Steuerlehre.
    14. Jürgen Janger & Julia Bock-Schappelwein & Michael Böheim & Ulrike Famira-Mühlberger & Thomas Horvath & Daniela Kletzan-Slamanig & Margit Schratzenstaller & Maria M. Hofmarcher-Holzhacker, 2015. "Monitoring of Austria's Efforts Within the Europe 2020 Strategy. Update 2014-15," WIFO Studies, WIFO, number 58130, February.
    15. Scharle, Ágota & Szabó, Miklós & Lelkes, Orsolya & Benedek, Dóra, 2006. "A magyar államháztartási bevételek és kiadások szerkezete 1991-2004 között [The structure of Hungarian public revenue and expenditure, 1991-2004]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 119-143.
    16. Ozlem Onaran & Valerie Boesch & Markus Leibrecht, 2012. "How Does Globalization Affect The Implicit Tax Rates On Labor Income, Capital Income, And Consumption In The European Union?," Economic Inquiry, Western Economic Association International, vol. 50(4), pages 880-904, October.
    17. Przemysław Kulawczuk, 2005. "Konkurencja podatkowa i socjalna o zagraniczne inwestycje bezpośrednie w przemyśle Europy Środkowej," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 10, pages 53-75.
    18. Nicolas Chatelais & Mathilde Peyrat, 2008. "Are small countries leaders of the European tax competition?," Documents de travail du Centre d'Economie de la Sorbonne bla08058, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
    19. Jarmila Zimmermannová & Michal Menšík, 2013. "Ex post analýza zavedení zdanění pevných paliv, zemního plynu a elektřiny [Ex-Post Analysis of Solid Fuels, Natural Gas and Electricity Taxation Introduction]," Politická ekonomie, Prague University of Economics and Business, vol. 2013(1), pages 46-66.
    20. European Commission, 2017. "Taxation trends in the European Union: 2017 edition," Taxation trends 2017, Directorate General Taxation and Customs Union, European Commission.
    21. Harry Huizinga & Luc Laeven, 2006. "International profit shifting within multinationals: a multi-country perspective," European Economy - Economic Papers 2008 - 2015 260, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    22. European Commission, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission.
    23. 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.
    24. Marilen Pirtea & Marius MiloÅŸ & Laura Raisa Iovu, 2007. "Tax Policy And Fiscal Competition In The European Union," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-5.
    25. Gebhardt, Heinz & Siemers, Lars-H. R., 2011. "Die relative Steuerlast mittelständischer Kapitalgesellschaften [The relative tax burden of medium-sized corporations in Germany]," MPRA Paper 28894, University Library of Munich, Germany.
    26. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    27. European Commission, 2003. "Structures of taxation systems in the European Union: 2003 edition," Taxation trends 2003, Directorate General Taxation and Customs Union, European Commission.
    28. European Commission, 2019. "Taxation trends in the European Union: 2018 edition," Taxation trends 2019, Directorate General Taxation and Customs Union, European Commission.
    29. International Monetary Fund, 2005. "Slovak Republic: Selected Issues and Statistical Appendix," IMF Staff Country Reports 2005/072, International Monetary Fund.
    30. 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.
    31. Stefan Bach & Peter Haan & Ralf Maiterth & Caren Sureth, 2004. "Modelle für die Vermögensbesteuerung von natürlichen Personen und Kapitalgesellschaften: Konzepte, Aufkommen, wirtschaftliche Wirkungen ; Endbericht ; Forschungsprojekt im Auftrag der Bundestagsfrakti," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 1, number pbk1, January.
    32. Ondrej Schneider & Jan Zápal, 2005. "Fiscal Policy in New EU Member States – Go East, Prudent Man!," CESifo Working Paper Series 1486, CESifo.
    33. Otto H. Jacobs & Ralph Brügelmann & Alfons J. Weichenrieder, 2004. "Should corporation taxation be harmonised within the EU?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(11), pages 03-10, June.
    34. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    35. Ruiz, Fernando & Gerard, Marcel, 2008. "Is there evidence of strategic corporate tax interaction among EU countries?," MPRA Paper 10094, University Library of Munich, Germany.
    36. Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.
    37. 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.
    38. Margit Schratzenstaller, 2004. "Towards Dual Income Taxes - a Country Comparative Perspective," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(03), pages 23-30, October.
    39. Michael Knogler & Volkhart Vincentz, 2005. "Auswirkungen der EU-Osterweiterung auf die Arbeitsmärkte der neuen Mitgliedstaaten und der EU-15, insbesondere Deutschland," Working Papers 257, Leibniz Institut für Ost- und Südosteuropaforschung (Institute for East and Southeast European Studies).
    40. 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.
    41. Blechová, Beata, 2005. "Comparison of the corporate tax regimes in the eu member states," MPRA Paper 18494, University Library of Munich, Germany.
    42. European Commission, 2014. "Taxation trends in the European Union: 2014 edition," Taxation trends 2014, Directorate General Taxation and Customs Union, European Commission.
    43. Alena Vančurová & Stanislav Klazar, 2017. "The impacts of reintroducing the concept of gross wages as a tax base of personal income tax in the Czech Republic [Dopady znovuzavedení koncepce hrubé mzdy jako základu daně z příjmů fyzických oso," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2017(1), pages 53-69.
    44. 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.
    45. European Commission, 2016. "Taxation trends in the European Union: 2016 edition," Taxation trends 2016, Directorate General Taxation and Customs Union, European Commission.
    46. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.

  13. Paolo Acciari & Peter Heijmans, 2004. "Examination of the macroeconomic implicit tax rate on labour derived by the European Commission," Taxation Papers 4, Directorate General Taxation and Customs Union, European Commission, revised Dec 2004.

    Cited by:

    1. Liliana E. Donath & Petru-Ovidiu Mura, 2019. "The Looming Central and Eastern European Real Convergence Club. Do Implicit Tax Rates Play a Part?," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 1, pages 67-89, March.
    2. Spengel, Christoph & Heckemeyer, Jost Henrich & Bräutigam, Rainer & Nicolay, Katharina & Klar, Oliver & Stutzenberger, Kathrin, 2016. "The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, volume 65, number 148156, September.
    3. Mara, Eugenia Ramona, 2021. "Drivers of the shadow economy in European Union welfare states: A panel data analysis," Economic Analysis and Policy, Elsevier, vol. 72(C), pages 309-325.

Articles

  1. Paolo Acciari & Alberto Polo & Giovanni L. Violante, 2022. "And Yet It Moves: Intergenerational Mobility in Italy," American Economic Journal: Applied Economics, American Economic Association, vol. 14(3), pages 118-163, July.
    See citations under working paper version above.
  2. Paolo Acciari & Sauro Mocetti, 2012. "The geography of income inequality in Italy," Politica economica, Società editrice il Mulino, issue 3, pages 307-343.
    See citations under working paper version above.Sorry, no citations of articles recorded.

Chapters

  1. Paolo Acciari & Salvatore Morelli, 2020. "Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995–2016," NBER Chapters, in: Measuring Distribution and Mobility of Income and Wealth, pages 175-203, National Bureau of Economic Research, Inc.
    See citations under working paper version above.Sorry, no citations of chapters recorded.

More information

Research fields, statistics, top rankings, if available.

Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 12 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-EUR: Microeconomic European Issues (6) 2016-10-23 2019-04-15 2021-04-26 2021-07-19 2023-06-12 2023-08-21. Author is listed
  2. NEP-PBE: Public Economics (4) 2013-11-29 2021-03-08 2023-06-12 2023-08-21
  3. NEP-ACC: Accounting and Auditing (3) 2021-03-01 2021-03-01 2021-03-08
  4. NEP-CWA: Central and Western Asia (2) 2021-03-08 2021-04-26
  5. NEP-INT: International Trade (2) 2015-11-01 2021-03-01
  6. NEP-LAB: Labour Economics (2) 2019-04-15 2019-05-06
  7. NEP-URE: Urban and Real Estate Economics (2) 2013-11-29 2019-05-06
  8. NEP-EEC: European Economics (1) 2023-06-12
  9. NEP-FDG: Financial Development and Growth (1) 2023-06-12
  10. NEP-INO: Innovation (1) 2021-03-01
  11. NEP-LMA: Labor Markets - Supply, Demand, and Wages (1) 2023-08-21
  12. NEP-PUB: Public Finance (1) 2023-08-21

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