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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. Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The Concentration of Personal Wealth in Italy 1995-2016," CSEF Working Papers 608, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  2. 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.
  3. 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.
  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. 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.
  6. Acciari, Paolo & Polo, Alberto & Violante, Giovanni L., 2019. ""And Yet, It Moves": Intergenerational Mobility in Italy," CEPR Discussion Papers 13646, C.E.P.R. Discussion Papers.
  7. Gianluca Violante & Alberto Polo & Paolo Acciari, 2016. "'And Yet, It Moves': Intergenerational Economic Mobility in Italy," 2016 Meeting Papers 1086, Society for Economic Dynamics.
  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.
  9. 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.
  10. 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.
  11. European Commission, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission.
  12. Christian Saint Etienne & Jacques Le Cacheux, 2005. "Croissance équitable et concurrence fiscale," Sciences Po publications info:hdl:2441/2341, Sciences Po.
  13. European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
  14. 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.
  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.

Articles

  1. Paolo Acciari & Sauro Mocetti, 2012. "The geography of income inequality in Italy," Politica economica, Società editrice il Mulino, issue 3, pages 307-343.

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, 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. Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The Concentration of Personal Wealth in Italy 1995-2016," CSEF Working Papers 608, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.

    Cited by:

    1. 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.
    2. Acciari, Paolo & Morelli, Salvatore, 2021. "Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995–2016," SocArXiv 87nmv, Center for Open Science.
    3. Armanda Cetrulo & Angelica Sbardella & Maria Enrica Virgillito, 2021. "Vanishing social classes? Facts and figures of the Italian labour market," LEM Papers Series 2021/29, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    4. Francesco Zezza & Gennaro Zezza, 2022. "A Prototype Regional Stock-Flow Consistent Model," Economics Working Paper Archive wp_1005, Levy Economics Institute.
    5. Marcon, Giulio, 2021. "La ricchezza in Italia Rapporto di ricerca [Wealth in Italy. Research Report]," MPRA Paper 107809, University Library of Munich, Germany.

  2. 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. Javier Garcia-Bernardo & Petr Jansk'y, 2022. "Profit Shifting of Multinational Corporations Worldwide," Papers 2201.08444, arXiv.org.

  3. 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. Brian Nolan & Juan Palomino & Philippe Van Kerm & Salvatore Morelli, 2020. "Intergenerational Transfers by Size and Wealth Inequality in Rich Countries," CSEF Working Papers 578, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
    2. 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.
    3. 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.
    4. 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.
    5. Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," World Inequality Lab Working Papers halshs-03226113, HAL.
    6. 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.
    7. 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.

  4. Acciari, Paolo & Polo, Alberto & Violante, Giovanni L., 2019. ""And Yet, It Moves": Intergenerational Mobility in Italy," CEPR Discussion Papers 13646, C.E.P.R. Discussion Papers.

    Cited by:

    1. Madden, David, 2020. "BMI mobility and obesity transitions among children in Ireland," Economics & Human Biology, Elsevier, vol. 38(C).
    2. Dodin, Majed & Findeisen, Sebastian & Henkel, Lukas & Sachs, Dominik & Schüle, Paul, 2021. "Social Mobility in Germany," Working Papers 04, University of Konstanz, Cluster of Excellence "The Politics of Inequality. Perceptions, Participation and Policies".
    3. 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).
    4. 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.
    5. Deutscher, Nathan & Mazumder, Bhashkar, 2020. "Intergenerational mobility across Australia and the stability of regional estimates," Labour Economics, Elsevier, vol. 66(C).
    6. 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.
    7. David (David Patrick) Madden, 2019. "BMI Mobility and Obesity Transitions Among Children in Ireland," Working Papers 201922, School of Economics, University College Dublin.

  5. Gianluca Violante & Alberto Polo & Paolo Acciari, 2016. "'And Yet, It Moves': Intergenerational Economic Mobility in Italy," 2016 Meeting Papers 1086, Society for Economic Dynamics.

    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.

  6. 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. 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.
    2. 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.
    3. 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.
    4. 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.
    5. 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.

  7. 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. 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.
    2. 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.
    3. Raoul Minetti & Pierluigi Murro & Valentina Peruzzi, 2021. "Not All Banks Are Equal: Cooperative Banking And Income Inequality," Economic Inquiry, Western Economic Association International, vol. 59(1), pages 420-440, January.
    4. Asdrubali, Pierfederico & Tedeschi, Simone & Ventura, Luigi, 2015. "Household Risksharing Channels," MPRA Paper 65906, University Library of Munich, Germany.
    5. 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.
    6. Paolo Di Caro, 2017. "Analisi distributiva dell’IRPEF utilizzando i microdati di fonte fiscale," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2017(1), pages 35-59.
    7. 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".
    8. 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.
    9. Bloise, Francesco & Chironi, Daniela & Pianta, Mario, 2019. "Inequality and elections in Italian regions," MPRA Paper 96416, University Library of Munich, Germany.
    10. Amedeo Argentiero & Bruno Chiarini & Elisabetta Marzano, 2020. "Does Tax Evasion Affect Economic Crime?," Fiscal Studies, John Wiley & Sons, vol. 41(2), pages 441-482, June.
    11. Alexandra D'Onofrio & Raoul Minetti & Pierluigi Murro, 2016. "Banking development, economic structure and income inequality," CERBE Working Papers wpC08, CERBE Center for Relationship Banking and Economics.
    12. 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.
    13. 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.

  8. 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, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    2. 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.
    3. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    4. Paulus, Alari & Peichl, Andreas, 2008. "Effects of Flat Tax Reforms in Western Europe on Income Distribution and Work Incentives," IZA Discussion Papers 3721, Institute of Labor Economics (IZA).
    5. 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.
    6. Silvia Rocha‐Akis & Ronnie Schöb, 2011. "Welfare Policy in the Presence of Unionised Labour and Internationally Mobile Firms," Scandinavian Journal of Economics, Wiley Blackwell, vol. 113(1), pages 93-119, March.
    7. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
    8. 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.
    9. 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.
    10. König, Tobias & Wagener, Andreas, 2008. "(Post-)Materialist Attitudes and the Mix of Capital and Labour Taxation," Hannover Economic Papers (HEP) dp-404, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    11. 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.
    12. Dharmapala, Dhammika & Riedel, Nadine, 2011. "Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals," FZID Discussion Papers 24-2011, University of Hohenheim, Center for Research on Innovation and Services (FZID).
    13. 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.
    14. Johannes Becker & Clemens Fuest & Nadine Riedel, 2010. "Corporate tax effects on the quality and quantity of FDI," Working Papers 1013, Oxford University Centre for Business Taxation.
    15. 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.
    16. 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).
    17. Poutvaara, Panu & Wagener, Andreas, 2004. "Why Is the Public Sector More Labor-Intensive? A Distortionary Tax Argument," IZA Discussion Papers 1413, Institute of Labor Economics (IZA).
    18. 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.
    19. 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.
    20. Jakub Sawulski, 2019. "Who is burdened by taxes in Poland?," IBS Policy Papers 01/2019, Instytut Badan Strukturalnych.
    21. 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.
    22. 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.
    23. Silvia Rocha-Akis, 2006. "Labour tax policies and strategic offshoring under unionised oligopoly," Department of Economics Working Papers wuwp099, Vienna University of Economics and Business, Department of Economics.
    24. Riedel, Nadine, 2008. "Essays on the Taxation of Multinational Firms," Munich Dissertations in Economics 8530, University of Munich, Department of Economics.
    25. 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.
    26. 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.
    27. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    28. 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.
    29. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.

  9. Christian Saint Etienne & Jacques Le Cacheux, 2005. "Croissance équitable et concurrence fiscale," Sciences Po publications info:hdl:2441/2341, Sciences Po.

    Cited by:

    1. Eloi Laurent & Jacques Le Cacheux, 2007. "What (Economic) Constitution Does the EU Need ?," Sciences Po publications N°2007-04, Sciences Po.
    2. Christian Saint-Etienne, 2008. "Financement de la protection sociale et stratégie française de finances publiques 2009-2012," Revue d'Économie Financière, Programme National Persée, vol. 93(3), pages 261-274.
    3. Nicolas Gobalraja & Agnès Bénassy-Quéré, 2007. "L’harmonisation fiscale en Europe," Revue d'Économie Financière, Programme National Persée, vol. 89(3), pages 89-100.

  10. 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, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    2. 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.
    3. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    4. 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," IMK Working Paper 150-2015, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    5. 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, August.
    6. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
    7. 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.
    8. Haufler, Andreas, 2006. "Die Besteuerung multinationaler Unternehmen," Discussion Papers in Economics 1153, University of Munich, Department of Economics.
    9. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    10. European Commission, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission.
    11. 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.
    12. 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.
    13. World Bank Group, 2015. "Republic of Serbia Public Finance Review 2015," World Bank Publications - Reports 24274, The World Bank Group.

  11. 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.
    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.

  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. 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.
    2. Özlem Onaran & Valerie Boesch, 2014. "The Effect of Globalization on the Distribution of Taxes and Social Expenditures in Europe: Do Welfare State Regimes Matter?," Environment and Planning A, , vol. 46(2), pages 373-397, February.
    3. Nicolas Chatelais & Mathilde Peyrat, 2008. "Are Small countries leaders of the European tax competition ?," Post-Print halshs-00332479, HAL.
    4. Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM d4948606-a7f9-4702-8879-e, Tilburg University, School of Economics and Management.
    5. 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.
    6. 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.
    7. Huizinga, Harry & Laeven, Luc, 2008. "International profit shifting within multinationals: A multi-country perspective," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1164-1182, June.
    8. 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.
    9. International Monetary Fund, 2005. "Slovak Republic: Selected Issues and Statistical Appendix," IMF Staff Country Reports 2005/072, International Monetary Fund.
    10. 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.
    11. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    12. 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.
    13. Gebhardt Heinz & Siemers Lars-H. R., 2017. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 66(1), pages 1-35, April.
    14. Ruiz, Fernando & Gerard, Marcel, 2008. "Is there evidence of strategic corporate tax interaction among EU countries?," MPRA Paper 10094, University Library of Munich, Germany.
    15. 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.
    16. European Commission, 2016. "Taxation trends in the European Union: 2016 edition," Taxation trends 2016, Directorate General Taxation and Customs Union, European Commission.
    17. 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.
    18. European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
    19. 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.
    20. 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.
    21. 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.
    22. 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.
    23. 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.
    24. European Commission, 2017. "Taxation trends in the European Union: 2017 edition," Taxation trends 2017, Directorate General Taxation and Customs Union, European Commission.
    25. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    26. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
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    29. Ondřej Schneider & Jan Zápal, 2005. "Fiscal Policy in New EU Member States: Go East, Prudent Man!," Working Papers IES 76, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised 2005.
    30. 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).
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    32. 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.
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    35. 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.
    36. 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.
    37. 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, June.
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    43. 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.
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Articles

  1. 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, National Bureau of Economic Research, Inc.
    See citations under working paper version above.Sorry, no citations of chapters recorded.

More information

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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 10 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 (4) 2016-10-23 2019-04-15 2021-04-26 2021-07-19
  2. NEP-ACC: Accounting & Auditing (3) 2021-03-01 2021-03-01 2021-03-08
  3. NEP-CWA: Central & Western Asia (2) 2021-03-08 2021-04-26
  4. NEP-INT: International Trade (2) 2015-11-01 2021-03-01
  5. NEP-LAB: Labour Economics (2) 2019-04-15 2019-05-06
  6. NEP-PBE: Public Economics (2) 2013-11-29 2021-03-08
  7. NEP-URE: Urban & Real Estate Economics (2) 2013-11-29 2019-05-06
  8. NEP-INO: Innovation (1) 2021-03-01

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