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Publications

by members of

European Commission → Directorate-General Taxation and Custom Union

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

2026

  1. Jan Luksic & Jorg Peschner & Giuseppe Piroli, 2026, "Innovation-friendly taxation of multinational enterprises: patents in the context of growth and taxes," EERI Research Paper Series, Economics and Econometrics Research Institute (EERI), Brussels, number EERI RP 2026/04, Jan.

2023

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

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, Economics and Econometrics Research Institute (EERI), Brussels, number EERI RP 2021/07, Oct.

2020

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

2019

  1. 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, Joint Research Centre, number 2019-08, Oct.
  2. European Commission, 2019, "Tax Policies in the European Union: 2020 Survey," Taxation Survey, Directorate General Taxation and Customs Union, European Commission, number 2020, Dec.

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, CESifo, number 6870.
  2. Gaetan Nicodeme & Antonella Caiumi & Ina Majewski, 2018, "What Happened to CIT Collection? Solving the Rates-Revenues Puzzle," CESifo Working Paper Series, CESifo, number 7412.
  3. European Commission, 2018, "Tax Policies in the European Union: 2018 Survey," Taxation Survey, Directorate General Taxation and Customs Union, European Commission, number 2018, Dec.
  4. European Commission, 2018, "Taxation trends in the European Union: 2018 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2018, Jul.

2017

  1. Ernesto Zangari & Antonella Caiumi & Thomas Hemmelgarn, 2017, "Tax Uncertainty: Evidence and Policy Responses," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 67, Mar.
  2. European Commission, 2017, "Tax Policies in the European Union: 2017 Survey," Taxation Survey, Directorate General Taxation and Customs Union, European Commission, number 2017, Dec.
  3. European Commission, 2017, "Taxation trends in the European Union: 2017 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2017, Jul.
  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, Joint Research Centre, number JRC104899, Apr.

2016

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

2015

  1. European Commission, 2015, "Taxation trends in the European Union: 2015 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2015, Dec.
  2. Jonas Fooken & Thomas Hemmelgarn & Benedikt Herrmann, 2015, "Improving VAT compliance – random awards for tax compliance," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 51, Jan.
  3. Anna Iara, 2015, "Revenue for EMU: A contribution to the debate on Fiscal Union," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 54, Mar.
  4. Anna Iara, 2015, "Wealth distribution and taxation in EU Members," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 60, Dec.
  5. Annette Alstadsater & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015, "Patent boxes design, patents, location and local R&D," Working Papers, Oxford University Centre for Business Taxation, number 1518.
  6. Nicodème, Gaëtan & Langedijk, Sven & Rossi, Alessandro & Pagano, Andrea, 2015, "Debt Bias in Corporate Income Taxation and the Costs of Banking Crises," CEPR Discussion Papers, Centre for Economic Policy Research, number 10616, May.
  7. European Commission, 2015, "Tax reforms in EU Member States - 2015 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 58, Sep.
  8. Milena Mathé & Gaetan Nicodeme & Savino Rua, 2015, "Tax shifts," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 59, Oct.
  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, Joint Research Centre, number JRC96339, Jul.

2014

  1. European Commission, 2014, "Taxation trends in the European Union: 2014 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2014, Jul.
  2. European Commission, 2014, "Tax reforms in EU Member States - 2014 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 48, Oct.
  3. 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, CESifo, number 5017.
  4. Giuseppina Cannas & Jessica Cariboni & Massimo Marchesi & Gaëtan Nicodème & Marco Petracco Giudici & Stefano Zedda, 2014, "Financial Activities Taxes, Bank Levies and Systemic Risk," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 43, Apr.
  5. 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, Directorate General Taxation and Customs Union, European Commission, number 50, Oct.
  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, European Association of Agricultural Economists, number 182804, Aug, DOI: 10.22004/ag.econ.182804.
  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, Economics and Econometrics Research Institute (EERI), Brussels, number EERI RP 2014/03, Mar.
  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, Directorate General Taxation and Customs Union, European Commission, number 49, Nov.

2013

  1. European Commission, 2013, "Taxation trends in the European Union: 2013 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2013, May.
  2. 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, Directorate General Taxation and Customs Union, European Commission, number 39, Oct.
  3. Thomas Hemmelgarn & Daniel Teichmann, 2013, "Tax Reforms and the Capital Structure of Banks," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 37, Oct.
  4. European Commission, 2013, "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 38, Oct.
  5. Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2013, "Thin capitalization rules and multinational firm capital structure," Working Papers, Oxford University Centre for Business Taxation, number 1323.
  6. 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, Centre for Economic Policy Research, number 9320, Jan.
  7. Pasquale Foresti & Ugo Marani & Giuseppe Piroli, 2013, "Macroeconomic Dynamics in Four Selected New Member States of the EU," EERI Research Paper Series, Economics and Econometrics Research Institute (EERI), Brussels, number EERI RP 2013/14, Dec.

2012

  1. Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme, 2012, "The Debt-Equity Bias: consequences and solutions," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 33, Aug.
  2. European Commission, 2012, "Taxation trends in the European Union: 2012 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2012, Jun.
  3. European Commission, 2012, "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 34, Oct.
  4. Katri Kosonen, 2012, "Regressivity of environmental taxation: myth or reality?," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 32, Jun.
  5. Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012, "On the Political Economics of Tax Reforms: survey and empirical assessment," Economics Working Paper from Condorcet Center for political Economy at CREM-CNRS, Condorcet Center for political Economy, number 2012-08-ccr, Mar.
  6. Thomas Hemmelgarn & Gaëtan Nicodème, 2012, "Can Tax Policy Help to Prevent Financial Crisis?," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/204871, May.
  7. Salvatore Amico Roxas & Antonio Cristofaro & Giuseppe Piroli, 2012, "Public Capital in the Private Sector of Italian Economy," EERI Research Paper Series, Economics and Econometrics Research Institute (EERI), Brussels, number EERI_RP_2012_19, Nov.

2011

  1. Thomas Hemmelgarn & Gaetan Nicodeme & Ernesto Zangari, 2011, "The Role of Housing Tax Provisions in the 2008 Financial Crisis," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 27, Mar.
  2. European Commission, 2011, "Taxation trends in the European Union: 2011 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2011, Jun.
  3. European Commission, 2011, "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 28, Oct.
  4. Guntram B. Wolff, 2011, "Rules and risk in the euro area," Bruegel Working Papers, Bruegel, number 615, Oct.
  5. Micael Castanheira & Gaëtan J.A. Nicodème & Paola Profeta & Gaëtan J.A. Nicodeme, 2011, "On the Political Economics of Tax Reforms," CESifo Working Paper Series, CESifo, number 3538.
  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, Economics and Econometrics Research Institute (EERI), Brussels, number EERI_RP_2011_11, Aug.
  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, European Regional Science Association, number ersa11p816, Sep.

2010

  1. 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, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 420, Jul.
  2. Thomas Hemmelgarn & Gaëtan Nicodème, 2010, "The 2008 Financial Crisis and Taxation Policy," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 10-006.RS.
  3. European Commission, 2010, "Taxation trends in the European Union: 2010 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2010, Jul.
  4. European Commission, 2010, "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 24, Sep.
  5. European Commission, 2010, "Innovative Financing at a Global Level," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0031, Apr.
  6. European Commission, 2010, "Financial Sector Taxation," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 25, Nov.
  7. 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, The Vienna Institute for International Economic Studies, wiiw, number 365, Nov.
  8. 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, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 433, Dec.
  9. Kerrigan, Arthur, 2010, "The elusiveness of neutrality – why is it so difficult to apply VAT to financial services?," MPRA Paper, University Library of Munich, Germany, number 22748, Mar.
  10. Marcel Gérard & Gaëtan Nicodème, 2010, "Quelques questions à l'aube de la présidence belge de l'union européenne," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/195044, Jul.

2009

  1. Thomas Hemmelgarn & Gaëtan Nicodème, 2009, "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 09-023.RS.
  2. European Commission, 2009, "Taxation trends in the European Union: 2009 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2009, Jun.
  3. 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, The Vienna Institute for International Economic Studies, wiiw, number 3, Feb.
  4. Anna Iara & Leon Podkaminer & Robert Stehrer & Hermine Vidovic, 2009, "Monthly Report No. 4/2009," wiiw Monthly Reports, The Vienna Institute for International Economic Studies, wiiw, number 2009-04, Apr.
  5. Anna Iara, 2009, "The Effect of Work Migration on Domestic Labour Supply in Albania," wiiw Balkan Observatory Working Papers, The Vienna Institute for International Economic Studies, wiiw, number 76, Apr.
  6. Katri Kosonen & Gaëtan Nicodème, 2009, "The role of fiscal instruments in environmental policy," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 09-026.RS.
  7. European Commission, 2009, "Taxes in Europe Database," Taxes in Europe Database, Directorate General Taxation and Customs Union, European Commission, number 0001, Jun, revised Jun 2020.
  8. Christina Elschner & Werner Vanborren, 2009, "Corporate Effective Tax Rates in an Enlarged European Union," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 14, Apr, revised Apr 2009.

2008

  1. European Commission, 2008, "Taxation trends in the European Union: 2008 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2008, Apr.
  2. 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, The Vienna Institute for International Economic Studies, wiiw, number 352, Dec.
  3. Anna Iara, 2008, "Skill Diffusion by Temporary Migration? Returns to Western European Work Experience in Central and East European Countries," wiiw Working Papers, The Vienna Institute for International Economic Studies, wiiw, number 46, Jul.
  4. 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, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 346, Nov.
  5. 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, The Vienna Institute for International Economic Studies, wiiw, number 351, Dec.
  6. Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2008, "International Taxation and Multinational Firm Location Decisions," Working Papers, Oxford University Centre for Business Taxation, number 0825.
  7. Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2008, "Corporate Income Tax and Economic Distortions," CESifo Working Paper Series, CESifo, number 2477.
  8. Joanna Piotrowska & Werner Vanborren, 2008, "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 12, Oct, revised Oct 2008.

2007

  1. Christian Buelens & Gaëlle Garnier & Roderick Meiklejohn & Matthew Johnson, 2007, "The economic analysis of state aid: Some open questions," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 286, Sep.
  2. European Commission, 2007, "Taxation trends in the European Union: 2007 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2007, Apr.
  3. 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, University Library of Munich, Germany, number 9563, Dec.
  4. Ruud A. de Mooij & Gaëtan Nicodème, 2007, "Corporate Tax Policy and Incorporation in the EU," Working Papers, Oxford University Centre for Business Taxation, number 0716.
  5. 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, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 280, May.
  6. Gaëtan Nicodème, 2007, "Do Large Companies Have Lower Effective Corporate Tax Rates? A European Survey," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 07-001.RS.
  7. Gaëtan Nicodème, 2007, "Essays on the empirics of capital and corporate tax competition," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/210709, Jun.
  8. 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, ULB -- Universite Libre de Bruxelles, number 2013/254145, May.

2006

  1. 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, University Library of Munich, Germany, number 744, Aug.
  2. 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, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 247, Mar.
  3. Cécile Denis & Kieran Mc Morrow & Werner Röger, 2006, "Globalisation : trends, issues and macro implications for the EU," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 254, Jul.
  4. 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, CESifo, number 1722.
  5. 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, Deutsche Bundesbank, number 2006,20.
  6. Anna Iara, 2006, "Skill Diffusion by Temporary Migration? Returns to Western European Working Experience in the EU Accession Countries," Development Working Papers, Centro Studi Luca d'Agliano, University of Milano, number 210, Jun.
  7. Gabor Hunya & Anna Iara, 2006, "The Impact of Romania’s Accession to the EU on the Austrian Economy," wiiw Research Reports, The Vienna Institute for International Economic Studies, wiiw, number 326, Apr.
  8. Pennoni, Fulvia & Tarantola, Stefano & Latvala, Ari, 2006, "The 2005 European e-Business Readiness Index," MPRA Paper, University Library of Munich, Germany, number 18048, Feb.
  9. 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, CESifo, number 1883.
  10. Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2006, "Capital Structure and International Debt Shifting," CEPR Discussion Papers, Centre for Economic Policy Research, number 5882, Oct.
  11. Nicodeme, Gaetan, 2006, "Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?," MPRA Paper, University Library of Munich, Germany, number 107, Jun.
  12. European Commission, 2006, "Taxation trends in the European Union: 2006 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2006, Apr.

2005

  1. 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, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 221, Feb.
  2. Anna Iara, 2005, "Regional growth in Hungary - The impact of European economic integration," ERSA conference papers, European Regional Science Association, number ersa05p342, Aug.
  3. European Commission, 2005, "Taxation trends in the European Union: 2005 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2005, Apr.

2004

  1. Huizinga, Harry & Denis, Cecile, 2004, "Are Foreign Ownership and Good Institutions Substitutes? The Case of Non-Traded Equity," CEPR Discussion Papers, Centre for Economic Policy Research, number 4339, Apr.
  2. 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, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 208, Jul.
  3. Anna Iara & Iulia Traistaru, 2004, "How Flexible are Wages in EU Accession Countries?," ERSA conference papers, European Regional Science Association, number ersa04p191, Aug.
  4. Anna Iara & Iulia Traistaru, 2004, "Integration, Regional Specialization and Growth Differentials in EU Acceding Countries: Evidence from Hungary," ERSA conference papers, European Regional Science Association, number ersa04p298, Aug.
  5. Matthias Mors & Anne Bucher & Katri Kosonen & Philippe Cattoir & Wim Koevoets & Werner Vanborren, 2004, "European Tax Survey," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 3, Nov, revised Nov 2004.
  6. 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, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 218, Dec.
  7. European Commission, 2004, "Structures of the taxation systems in the European Union: 2004 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2004, Apr.

2003

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

2002

  1. 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, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 176, Sep.
  2. Traistaru, Iulia & Iara, Anna & Pauna, Carmen, 2002, "Regional structural change and growth in Romania," ERSA conference papers, European Regional Science Association, number ersa02p330, Aug.
  3. Gaëtan Nicodème, 2002, "Sector and size effects on effective corporate taxation," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 175, Sep.

2001

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

2000

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

1998

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

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, volume 34, issue 2, pages 167-198, April, DOI: 10.1080/09535314.2020.1865882.

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, volume 44, issue 6, pages 1939-1963, December, DOI: 10.1007/s10961-018-9655-7.

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, volume 33, issue 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, volume 39, issue 3, pages 417-453, September, DOI: 10.1111/j.1475-5890.2017.12153.
  3. Daniel Nepelski & Giuseppe Piroli, 2018, "Organizational diversity and innovation potential of EU-funded research projects," The Journal of Technology Transfer, Springer, volume 43, issue 3, pages 615-639, June, DOI: 10.1007/s10961-017-9624-6.
  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., volume 15, issue 01, pages 1-27, February, DOI: 10.1142/S0219877018500037.

2016

  1. 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, volume 69, issue 1, pages 217-240, March, DOI: 10.17310/ntj.2016.1.07.
  2. Anna Iara, 2016, "Revenue for EMU: A Contribution to the Debate on Fiscal Union," CESifo Economic Studies, CESifo Group, volume 62, issue 2, pages 301-331.
  3. 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, volume 72, issue 2, pages 125-157, June, DOI: 10.1628/001522108X14617591044578.

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, volume 49, issue C, pages 921-930, DOI: 10.1016/j.rser.2015.04.133.
  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, volume 8, issue 1, pages 40-51.

2014

  1. 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, volume 0, issue 1, pages 9-30.
  2. Thomas Hemmelgarn & Daniel Teichmann, 2014, "Tax reforms and the capital structure of banks," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 4, pages 645-693, August, DOI: 10.1007/s10797-014-9321-4.
  3. Iara, Anna & Wolff, Guntram B., 2014, "Rules and risk in the Euro area," European Journal of Political Economy, Elsevier, volume 34, issue C, pages 222-236, DOI: 10.1016/j.ejpoleco.2014.02.002.
  4. Gaëtan Nicodème & Christian Valenduc, 2014, "Une fiscalité à réformer, mais comment ?," Reflets et perspectives de la vie économique, De Boeck Université, volume 0, issue 1, pages 5-8.
  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, volume 2014, issue 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, volume 0, issue 2, pages 75-111.

2013

  1. 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, volume 0, issue 1, pages 5-18.
  2. 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, volume 80, issue 318, pages 382-383, April, DOI: 10.1111/j.1468-0335.2012.00917.x.
  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, volume 2013, issue 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, volume 96, issue 11, pages 946-958, DOI: 10.1016/j.jpubeco.2012.06.004.
  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, volume 19, issue 4, pages 598-624, August, DOI: 10.1007/s10797-012-9226-z.
  3. Piroli, Giuseppe & Ciaian, Pavel & Kancs, d'Artis, 2012, "Land use change impacts of biofuels: Near-VAR evidence from the US," Ecological Economics, Elsevier, volume 84, issue C, pages 98-109, DOI: 10.1016/j.ecolecon.2012.09.007.

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, volume 0, issue 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, volume 62, issue 4, pages 755-771, December, DOI: 10.17310/ntj.2009.4.08.

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, volume 6, issue 01, pages 27-31, April.
  2. Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2008, "Capital structure and international debt shifting," Journal of Financial Economics, Elsevier, volume 88, issue 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, volume 15, issue 4, pages 478-498, August, DOI: 10.1007/s10797-008-9072-1.

2007

  1. 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, volume 14, issue 5, pages 605-626, October, DOI: 10.1007/s10797-006-9008-6.
  2. 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, volume 4, issue 2, pages 34-46, December.
  3. Gaëtan Nicodème, 2007, "Comparing Effective Corporate Tax Rates," Frontiers in Finance and Economics, SKEMA Business School, volume 4, issue 2, pages 102-131, December.
  4. 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, volume 7, issue 1, pages 53-72, March, DOI: 10.1007/s10842-006-0417-0.
  5. 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), volume 42, issue 3, pages 116-142, May, DOI: 10.1007/s10272-007-0215-x.

2006

  1. Huizinga, Harry & Nicodeme, Gaetan, 2006, "Foreign ownership and corporate income taxation: An empirical evaluation," European Economic Review, Elsevier, volume 50, issue 5, pages 1223-1244, July.
  2. Huizinga, Harry & Nicodeme, Gaetan, 2006, "Deposit insurance and international bank liabilities," Journal of Banking & Finance, Elsevier, volume 30, issue 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, volume 35, issue 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, volume 85, issue 6, pages 365-369, DOI: 10.1007/s10273-005-0388-5.

2004

  1. Iara, Anna & Traistaru, Iulia, 2004, "How flexible are wages in EU accession countries?," Labour Economics, Elsevier, volume 11, issue 4, pages 431-450, August.
  2. Huizinga, Harry & Nicodeme, Gaetan, 2004, "Are international deposits tax-driven," Journal of Public Economics, Elsevier, volume 88, issue 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, volume 17.

2000

  1. 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, volume 145, issue 4, pages 131-143, DOI: 10.3406/ecop.2000.6119.

Books

2015

  1. de Mooij, Ruud & Nicodème, Gaëtan (ed.), 2015, "Taxation and Regulation of the Financial Sector," MIT Press Books, The MIT Press, number 0262027976, edition 1, ISBN: ARRAY(0x82dc3fd8), December.

2007

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

Chapters

2014

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

2010

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

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