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Marcel Gerard

Personal Details

First Name:Marcel
Middle Name:
Last Name:Gerard
Suffix:
RePEc Short-ID:pge108
http://www.fucam.ac.be/gerard
FUCaM, Catholic University of Mons chaussee de Binche 151 B-7000 Mons, Belgium or Institute for European Studies, Université catholique de Louvain, UCL Place des Doyens 1 B-1348 Louvain-la-Neuve, Belgium
+32476475840

Affiliation

(in no particular order)

Université catholique de Louvain, Institut d'Etudes Européennes et Louvain School of Management

(Catholic University of Louvain, Institute for European Studies and Louvain School of Management) http://www.uclouvain.be
Belgium, Louvain-la-Neuve

Atelier de Recherche sur la Politique Économique et la Gestion de l'Entreprise (Unité Arpege) (Research Workshop on Political Economy and Management)
Départment Économie et Sociologie (Economics and Sociology Department)
Facultés Universitaires Catholiques de Mons (FUCaM) (Catholic University of Mons)

Mons, Belgium
http://www.fucam.ac.be/L04Institution/D0.000000E+009partements0.000000e+00t

+32.65.323327
+32.65.323306
chausséee de Binche, 151, 7000 Mons
RePEc:edi:arfucbe (more details at EDIRC)

Louvain School of Management
Université Catholique de Louvain (Catholic University of Louvain-la-Neuve)

Louvain-la-Neuve, Belgium
http://www.lsm.be/




RePEc:edi:smuclbe (more details at EDIRC)

ifo Institut - Leibniz-Institut für Wirtschaftsforschung an der Universität München e.V. (Ifo Institute for Economic Research at the University of Munich)

München, Germany
http://www.ifo.de/

+49-89-9224-0
+49-89-985369
Poschingerstr. 5, 81679 München
RePEc:edi:ifooode (more details at EDIRC)

Centre de Recherche en Économie (CEREC) (Economics Research Center)
Université Saint-Louis (Saint Louis University)

Bruxelles/Brussel, Belgium
http://centres.fusl.ac.be/CEREC/

++ 32 2 211 7949
++ 32 2 211 7945
43 boulevard du Jardin Botanique,43, B-1000 Bruxelles
RePEc:edi:cefslbe (more details at EDIRC)

European Economic Studies
College of Europe

Brugge, Belgium
http://www.coleurope.eu/website/study/ma-european-economic-studies



Dijver 11, B-8000 Brugge
RePEc:edi:eescebe (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Silke Uebelmesser & Marcel Gérard, 2014. "Financing Higher Education when Students and Graduates are Internationally Mobile," Jena Economic Research Papers 2014-009, Friedrich-Schiller-University Jena.
  2. Marcel Gérard & Mélanie Voin, 2013. "A Contribution to The Study of Global Competition for Talent: the determinants of student mobility and its consequences for the inter- nationalization of the labor market," Bruges European Economic Policy Briefings 27, European Economic Studies Department, College of Europe.
  3. Marcel GERARD & Lucia GRANELLI, 2013. "From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income," Discussion Papers (IRES - Institut de Recherches Economiques et Sociales) 2013007, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
  4. Marcel Gérard & Savina Princen, 2012. "Investment and Financing Strategy of a Multinational Enterprise under Alternative Tax Designs," CESifo Working Paper Series 3838, CESifo Group Munich.
  5. Marcel Gérard & Laurent van Malderen, 2012. "Tax Interaction among Walloon Municipalities: Is there Room for Yardstick Competition, Intellectual Trend and Partisan Monopoly Effect?," CESifo Working Paper Series 4025, CESifo Group Munich.
  6. Marcel Gérard & Hubert Jayet & Sonia Paty, 2010. "Tax interactions among Belgian municipalities: Do interregional differences matter?," Post-Print halshs-00597389, HAL.
  7. Marcel Gérard & Gaëtan Nicodème, 2010. "Quelques questions à l'aube de la présidence belge de l'union européenne," ULB Institutional Repository 2013/195044, ULB -- Universite Libre de Bruxelles.
  8. Marcel Gerard, 2010. "Financing Bologna Students' Mobility," Taxation Papers 26, Directorate General Taxation and Customs Union, European Commission.
  9. Marcel Gérard & Hubert Jayet & Sonia Paty, 2009. "Tax Interactions among Belgian Municipalities: Does Language Matter?," CESifo Working Paper Series 2558, CESifo Group Munich.
  10. Marcel Gérard & Fernando M.M. Ruiz, 2009. "Corporate Taxation and the Impact of Governance, Political and Economic Factors," CESifo Working Paper Series 2904, CESifo Group Munich.
  11. Marcel Gérard, 2008. "Financing Bologna, the Internationally Mobile Students in European Higher Education," CESifo Working Paper Series 2391, CESifo Group Munich.
  12. Ruiz, Fernando & Gerard, Marcel, 2008. "Is there evidence of strategic corporate tax interaction among EU countries?," MPRA Paper 10094, University Library of Munich, Germany.
  13. Marcel Gérard & Vincent Vandenberghe, 2007. "Mobilité étudiante en Europe : une idée qui mérite mieux que des quotas," Regards économiques 54, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
  14. Marcel Gérard, 2006. "Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal," CESifo Working Paper Series 1795, CESifo Group Munich.
  15. Marcel Gérard & Fernando Ruiz, 2006. "Interjurisdictional Competition for Higher Education and Firms," CESifo Working Paper Series 1719, CESifo Group Munich.
  16. Marcel Gérard, 2006. "Reforming the Taxation of Multijurisdictional Enterprises in Europe, “Coopetition” in a Bottom-up Federation," CESifo Working Paper Series 1860, CESifo Group Munich.
  17. Marcel Gérard, 2005. "Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs," CESifo Working Paper Series 1527, CESifo Group Munich.
  18. Marcel Gérard, 2004. "Combining Dutch Presumptive Capital Income Tax and US Qualified Intermediaries to Set Forth a New System of International Savings Taxation," CESifo Working Paper Series 1340, CESifo Group Munich.
  19. Marcel Gérard & Joann Weiner, 2003. "Cross-Border Loss Offset and Formulary Apportionment: How do they affect multijurisdictional firm investment spending and interjurisdictional tax competition ?," CESifo Working Paper Series 1004, CESifo Group Munich.
  20. Marcel Gérard & Frédéric Verscueren, 2002. "Finance, uncertainty and investment: assessing the gains and losses of a generalized non linear structural approach using Belgian panel data," Working Paper Research 26, National Bank of Belgium.
  21. Marcel Gérard, 2002. "Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction," CESifo Working Paper Series 636, CESifo Group Munich.
  22. Marcel Gérard, 2002. "Tax Competition, the Distribution of MNE's Ownership and the Wage Formation Process," CESifo Working Paper Series 631, CESifo Group Munich.
  23. Gérard, Marcel & Beauchot, Laurence & Jamaels, Sylvie & Valenduc, Christian, 1997. "MESC (Marginal Effective Statutory Charge), an extension of King-Fullerton methodology," Discussion Papers, Series II 353, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  24. M. Gerard & C. Vanden Berghe, 1984. "Econometric Analysis of Sectoral Investment in Belgium (1956-1982)," Discussion Papers (REL - Recherches Economiques de Louvain) 1984017, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).

Articles

  1. Marcel Gérard, 2014. "Economic aspects of constitutional change: the case of Belgium," Oxford Review of Economic Policy, Oxford University Press, vol. 30(2), pages 257-276.
  2. Laurent Van Malderen & Marcel Gerard, 2013. "Testing yardstick competition through a vote-function: evidence from the Walloon municipalities," Economics and Business Letters, Oviedo University Press, vol. 2(4), pages 206-214.
  3. Marcel Gérard & Mélanie Voin, 2013. "La mobilité étudiante et ses conséquences pour l'internationalisation du marché du travail," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(4), pages 61-79.
  4. Marcel Gérard, 2013. "Introduction," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(4), pages 5-8.
  5. Marcel Gérard & Natacha Gilson & Fernando Ruiz, 2012. "Higher education and firms: on the interaction between research and regional policies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 338-367, June.
  6. Marcel Gérard, 2010. "Le financement de la mobilité des étudiants « Bologne »," Revue économique, Presses de Sciences-Po, vol. 61(3), pages 577-587.
  7. Gérard, Marcel & Jayet, Hubert & Paty, Sonia, 2010. "Tax interactions among Belgian municipalities: Do interregional differences matter?," Regional Science and Urban Economics, Elsevier, vol. 40(5), pages 336-342, September.
  8. Gaëtan Nicodème & Marcel Gérard, 2010. "Quelques questions à l'aube de la présidence belge de l'Union européenne," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(2), pages 5-13.
  9. Marcel Gerard, 2007. "Financing Bologna: Which Country will Pay for Foreign Students?," Education Economics, Taylor & Francis Journals, vol. 15(4), pages 441-454.
  10. Marcel Gerard & Vincent Vandenberghe, 2007. "Introduction: Economics Of Higher Education," Education Economics, Taylor & Francis Journals, vol. 15(4), pages 383-384.
  11. 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.
  12. Marcel Gérard, 2007. "Reforming the Taxation of Multijurisdictional Enterprises in Europe ," CESifo Economic Studies, CESifo, vol. 53(2), pages 329-361, June.
  13. Marcel Gérard, 2006. "Le financement des études supérieures transfrontalières," Revue d'économie politique, Dalloz, vol. 116(6), pages 789-796.
  14. Joann Martens Weiner & Marcel Gérard, 2006. "Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale," Économie et Prévision, Programme National Persée, vol. 173(2), pages 65-77.
  15. Marcel Gérard & Vincent Vandenberghe, 2006. "Introduction," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(2), pages 5-9.
  16. Marcel Gérard, 2006. "Les enjeux actuels de la fiscalité directe," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(3), pages 9-18.
  17. Marcel Gérard, 2006. "Enseignement supérieur et mobilité, l'interpellation du passager clandestin," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(2), pages 83-89.
  18. Marcel Gerard & Marie-France Gillard, 2004. "Taxation, Financial Intermodality and the Least Taxed Path for Circulating Income within a Multinational Enterprise," Annals of Economics and Statistics, GENES, issue 75-76, pages 89-107.
  19. Marcel Gérard, 2004. "Introduction : Le travail au-delà de la consommation et du profit," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(3), pages 5-8.
  20. Marcel Gérard, 2003. "L'imposition des entreprises multinationales en Europe. À propos d'un rapport de la Commission européenne," Revue économique, Presses de Sciences-Po, vol. 54(3), pages 489-498.
  21. Gérard, Marcel, 1999. "L’imposition des revenus de l’investissement en Europe, une hétérogénéité coûteuse," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 401-426, mars-juin.
  22. Marcel Gérard & S. Jamaels & Christian Valenduc, 1996. "Le POMPE des belges, essai de mesure des prélèvements obligatoires marginaux sur le produit économique de l'investissement échéant au capital et au travail en Belgique entre 1976 et 1994," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 150, pages 237-271.
  23. Moncef Hadhri & Marcel Gérard, 1996. "Inter-jurisdictional information sharing and capital tax game under imperfect capital mobility," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 152, pages 487-516.
  24. J-F. Cloquette & Marcel Gérard & Moncef Hadhri, 1995. "An empirical analysis of Belgian daily returns using GARCH models," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 148, pages 513-534.
  25. Gerard, Marcel & Hadhri, Moncef, 1994. "The European Tax Game and Welfare," Public Finance = Finances publiques, , vol. 49(Supplemen), pages 211-231.
  26. Marcel Gérard & Moncef Hadhri, 1993. "Concurrence fiscale, financement du non-marchand et distribution des revenus," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 140, pages 449-488.
  27. Marcel Gérard, 1987. "Autour du débat fiscal belge: neutralité à l'égard des choix financiers et imposition effective des revenus de l'investissement," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 116, pages 25-63.
  28. John Cattier & Marcel Gérard, 1981. "La dynamisation des coefficients économétriques: une application à des données sectorielles belges," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 91, pages 447-474.
  29. Jean-Paul Abraham & Arnie Berckmans & Philippe Defeyt & Marcel Gérard & Paul Kestens & Paul Lowenthal & Pierre Reding & Françoise Thys-Clément, 1980. "Les effets macro-économiques d'une réduction des impôts en Belgique," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 85, pages 3-30.
  30. Marcel Gérard, 1979. "Investissements dans les branches d'activités, conjoncture et politique économique, une étude économétrique pour la Belgique (1953 - 1976)," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 82, pages 167-192.

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. Silke Uebelmesser & Marcel Gérard, 2014. "Financing Higher Education when Students and Graduates are Internationally Mobile," Jena Economic Research Papers 2014-009, Friedrich-Schiller-University Jena.

    Cited by:

    1. Tina Haussen & Silke Uebelmesser, 2014. "Student and Graduate Migration and its Effect on the Financing of Higher Education," CESifo Working Paper Series 4963, CESifo Group Munich.
    2. TinaHaußen & SilkeÜbelmesser, 2015. "Mobilität von Hochschulabsolventen in Deutschland," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 22(02), pages 42-50, April.

  2. Marcel GERARD & Lucia GRANELLI, 2013. "From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income," Discussion Papers (IRES - Institut de Recherches Economiques et Sociales) 2013007, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).

    Cited by:

    1. Dharmapala, Dhammika, 2016. "Cross-border tax evasion under a unilateral FATCA regime," Journal of Public Economics, Elsevier, vol. 141(C), pages 29-37.
    2. Marcelo Arbex & Sidney Caetano, 2016. "Welfare Implications of AEoI," Working Papers 1608, University of Windsor, Department of Economics.

  3. Marcel Gérard & Savina Princen, 2012. "Investment and Financing Strategy of a Multinational Enterprise under Alternative Tax Designs," CESifo Working Paper Series 3838, CESifo Group Munich.

    Cited by:

    1. Ortmann, Regina, 2015. "Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups," arqus Discussion Papers in Quantitative Tax Research 184, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Ortmann, Regina & Sureth, Caren, 2014. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?," arqus Discussion Papers in Quantitative Tax Research 165, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Kayis-Kumar, Ann, 2015. "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper 71615, University Library of Munich, Germany.
    4. Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
    5. Regina Ortmann & Caren Sureth-Sloane, 2016. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?," Journal of Business Economics, Springer, vol. 86(5), pages 441-475, July.

  4. Marcel Gérard & Laurent van Malderen, 2012. "Tax Interaction among Walloon Municipalities: Is there Room for Yardstick Competition, Intellectual Trend and Partisan Monopoly Effect?," CESifo Working Paper Series 4025, CESifo Group Munich.

    Cited by:

    1. Laurent Van Malderen & Marcel Gerard, 2013. "Testing yardstick competition through a vote-function: evidence from the Walloon municipalities," Economics and Business Letters, Oviedo University Press, vol. 2(4), pages 206-214.

  5. Marcel Gérard & Hubert Jayet & Sonia Paty, 2010. "Tax interactions among Belgian municipalities: Do interregional differences matter?," Post-Print halshs-00597389, HAL.

    Cited by:

    1. Vicente Rios & Pedro Pascual & Fermín Cabases, 2017. "What drives local government spending in Spain? A dynamic spatial panel approach," Spatial Economic Analysis, Taylor & Francis Journals, vol. 12(2-3), pages 230-250, July.
    2. Hory, Marie-Pierre, 2018. "Delayed mimicking: the timing of fiscal interactions in Europe," European Journal of Political Economy, Elsevier, vol. 55(C), pages 97-118.
    3. Cassette, Aurélie & Di Porto, Edoardo & Foremny, Dirk, 2012. "Strategic fiscal interaction across borders: Evidence from French and German local governments along the Rhine Valley," Journal of Urban Economics, Elsevier, vol. 72(1), pages 17-30.
    4. Guilherme Resende & Alexandre Carvalho & Patrícia Sakowski & Túlio Cravo, 2016. "Evaluating multiple spatial dimensions of economic growth in Brazil using spatial panel data models," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 56(1), pages 1-31, January.
    5. Atella, Vincenzo & Belotti, Federico & Depalo, Domenico & Piano Mortari, Andrea, 2014. "Measuring spatial effects in the presence of institutional constraints: The case of Italian Local Health Authority expenditure," Regional Science and Urban Economics, Elsevier, vol. 49(C), pages 232-241.
    6. Laurent Van Malderen & Marcel Gerard, 2013. "Testing yardstick competition through a vote-function: evidence from the Walloon municipalities," Economics and Business Letters, Oviedo University Press, vol. 2(4), pages 206-214.
    7. Francisco Bastida & Bernardino Benito & María-Dolores Guillamón, 2019. "Tax mimicking in Spanish municipalities: expenditure spillovers, yardstick competition, or tax competition?," Public Sector Economics, Institute of Public Finance, vol. 43(2), pages 115-139.

  6. Marcel Gérard & Hubert Jayet & Sonia Paty, 2009. "Tax Interactions among Belgian Municipalities: Does Language Matter?," CESifo Working Paper Series 2558, CESifo Group Munich.

    Cited by:

    1. José da Silva Costa & Armindo Cravalho, 2013. "Yardstick Competition among Portuguese Municipalities: The Case of Urban Property Tax (IMI)," FEP Working Papers 495, Universidade do Porto, Faculdade de Economia do Porto.

  7. Marcel Gérard & Fernando M.M. Ruiz, 2009. "Corporate Taxation and the Impact of Governance, Political and Economic Factors," CESifo Working Paper Series 2904, CESifo Group Munich.

    Cited by:

    1. European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
    2. Hansson, Åsa & Porter, Susan & Perry Williams, Susan, 2012. "The Effect of Political and Economic Factors on Corporate Tax Rates," Working Paper Series 942, Research Institute of Industrial Economics.
    3. Osterloh, Steffen & Debus, Marc, 2012. "Partisan politics in corporate taxation," European Journal of Political Economy, Elsevier, vol. 28(2), pages 192-207.
    4. Åsa Hansson & Susan Porter & Susan Williams, 2015. "The importance of the political process on corporate tax policy," Constitutional Political Economy, Springer, vol. 26(3), pages 281-306, September.

  8. Ruiz, Fernando & Gerard, Marcel, 2008. "Is there evidence of strategic corporate tax interaction among EU countries?," MPRA Paper 10094, University Library of Munich, Germany.

    Cited by:

    1. Ortmann, Regina, 2015. "Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups," arqus Discussion Papers in Quantitative Tax Research 184, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Karen Crabbé, 2013. "Are Your Firm´s Taxes Set in Warsaw? Spatial Tax Competition in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 317-337, September.
    3. Michael Devereux & Simon Loretz, 2012. "What do we know about corporate tax competition?," Working Papers 1229, Oxford University Centre for Business Taxation.
    4. Markus Leibrecht & Claudia Hochgatterer, 2012. "Tax Competition As A Cause Of Falling Corporate Income Tax Rates: A Survey Of Empirical Literature," Journal of Economic Surveys, Wiley Blackwell, vol. 26(4), pages 616-648, September.
    5. Hansson, Åsa & Porter, Susan & Perry Williams, Susan, 2012. "The Effect of Political and Economic Factors on Corporate Tax Rates," Working Paper Series 942, Research Institute of Industrial Economics.
    6. Åsa Hansson & Susan Porter & Susan Williams, 2015. "The importance of the political process on corporate tax policy," Constitutional Political Economy, Springer, vol. 26(3), pages 281-306, September.
    7. David Bartolini & Raffaella Santolini, 2012. "Political yardstick competition among Italian municipalities on spending decisions," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 49(1), pages 213-235, August.
    8. Nicolas Chatelais & Mathilde Peyrat, 2008. "Are Small countries leaders of the European tax competition ?," Post-Print halshs-00332479, HAL.

  9. Marcel Gérard & Vincent Vandenberghe, 2007. "Mobilité étudiante en Europe : une idée qui mérite mieux que des quotas," Regards économiques 54, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).

    Cited by:

    1. Marcel Gérard, 2008. "Financing Bologna, the Internationally Mobile Students in European Higher Education," CESifo Working Paper Series 2391, CESifo Group Munich.

  10. Marcel Gérard, 2006. "Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal," CESifo Working Paper Series 1795, CESifo Group Munich.

    Cited by:

    1. Christoph Spengel & Carsten Wendt, 2007. "A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options," Working Papers 0717, Oxford University Centre for Business Taxation.
    2. Marco Runkel & Guttorm Schjelderup, 2007. "The Choice of Apportionment Factors under Formula Apportionment," CESifo Working Paper Series 2072, CESifo Group Munich.
    3. Thomas Eichner & Marco Runkel, 2006. "Corporate Income Taxation of Multinationals and Unemployment," CESifo Working Paper Series 1868, CESifo Group Munich.
    4. Ana Agundez-Garcia, 2006. "The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options," Taxation Papers 9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.

  11. Marcel Gérard & Fernando Ruiz, 2006. "Interjurisdictional Competition for Higher Education and Firms," CESifo Working Paper Series 1719, CESifo Group Munich.

    Cited by:

    1. Gabrielle Demange & Robert Fenge & Silke Uebelmesser, 2008. "The Provision of Higher Education in a Global World—Analysis and Policy Implications," CESifo Economic Studies, CESifo, vol. 54(2), pages 248-276.

  12. Marcel Gérard, 2005. "Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs," CESifo Working Paper Series 1527, CESifo Group Munich.

    Cited by:

    1. Gaëtan Nicodème, 2006. "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?," European Economy - Economic Papers 2008 - 2015 250, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    2. Eggert, Wolfgang & Haufler, Andreas, 2006. "Company tax coordination cum tax rate competition in the European Union," Discussion Papers in Economics 902, University of Munich, Department of Economics.
    3. Bucovetsky, Sam & Haufler, Andreas, 2008. "Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed?," Munich Reprints in Economics 19975, University of Munich, Department of Economics.
    4. Marcel Gérard, 2006. "Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal," CESifo Working Paper Series 1795, CESifo Group Munich.
    5. Marco Runkel & Guttorm Schjelderup, 2007. "The Choice of Apportionment Factors under Formula Apportionment," CESifo Working Paper Series 2072, CESifo Group Munich.
    6. Marcel Gerard, 2006. "Reforming the taxation of Multijurisdictional Enterprises in Europe, "Coopetition" in a Bottom-up Federation," Working Papers 2006-10, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
    7. Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2007. "Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions," CESifo Working Paper Series 2020, CESifo Group Munich.
    8. Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2007. "Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' investment and production decisions," arqus Discussion Papers in Quantitative Tax Research 27, arqus - Arbeitskreis Quantitative Steuerlehre.
    9. Thomas Eichner & Marco Runkel, 2006. "Corporate Income Taxation of Multinationals and Unemployment," CESifo Working Paper Series 1868, CESifo Group Munich.
    10. Ana Agundez-Garcia, 2006. "The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options," Taxation Papers 9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.

  13. Marcel Gérard & Joann Weiner, 2003. "Cross-Border Loss Offset and Formulary Apportionment: How do they affect multijurisdictional firm investment spending and interjurisdictional tax competition ?," CESifo Working Paper Series 1004, CESifo Group Munich.

    Cited by:

    1. Gaëtan Nicodème, 2006. "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?," European Economy - Economic Papers 2008 - 2015 250, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    2. Joann Martens Weiner, 2005. "Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada," Taxation Papers 8, Directorate General Taxation and Customs Union, European Commission, revised Mar 2005.
    3. Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series 1219, CESifo Group Munich.
    4. Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Munich Reprints in Economics 27297, University of Munich, Department of Economics.
    5. Ortmann, Regina & Sureth, Caren, 2014. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?," arqus Discussion Papers in Quantitative Tax Research 165, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Simon Loretz & Margit Schratzenstaller, 2019. "Der EU-Vorschlag zur Harmonisierung der Körperschaftsteuer. Auswirkungen für Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(1), pages 61-71, January.
    7. Michael P Devereux & Simon Loretz, 2007. "The Effects of EU Formula Apportionment on Corporate Tax Revenues," Working Papers 0706, Oxford University Centre for Business Taxation.
    8. Mohammed Mardan & Michael Stimmelmayr, 2017. "Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment," CESifo Working Paper Series 6368, CESifo Group Munich.
    9. Clemens Fuest & Thomas Hemmelgarn & Fred Ramb, 2007. "How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 605-626, October.
    10. Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred, 2006. "How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals," Discussion Paper Series 1: Economic Studies 2006,20, Deutsche Bundesbank.
    11. Dahle, Claudia & Bäumer, Michaela, 2009. "Cross-border group-taxation and loss-offset in the EU: An analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System)," arqus Discussion Papers in Quantitative Tax Research 66, arqus - Arbeitskreis Quantitative Steuerlehre.
    12. Joann Martens Weiner & Marcel Gérard, 2006. "Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale," Économie et Prévision, Programme National Persée, vol. 173(2), pages 65-77.
    13. Kalamov, Zarko Y. & Runkel, Marco, 2016. "On the implications of introducing cross-border loss-offset in the European Union," Journal of Public Economics, Elsevier, vol. 144(C), pages 78-89.
    14. Marcel Gérard, 2006. "Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal," CESifo Working Paper Series 1795, CESifo Group Munich.
    15. Christoph Spengel & Carsten Wendt, 2007. "A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options," Working Papers 0717, Oxford University Centre for Business Taxation.
    16. Dietrich, Maik, 2009. "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung
      [Impacts of European Group Taxation]
      ," MPRA Paper 59870, University Library of Munich, Germany.
    17. Marcel Gerard, 2006. "Reforming the taxation of Multijurisdictional Enterprises in Europe, "Coopetition" in a Bottom-up Federation," Working Papers 2006-10, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
    18. Niemann, Rainer, 2004. "Entscheidungswirkungen von Verlustverrechnungsbeschränkungen bei der Steuerplanung grenzüberschreitender Investitionen," Tübinger Diskussionsbeiträge 276, University of Tübingen, School of Business and Economics.
    19. Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2007. "Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions," CESifo Working Paper Series 2020, CESifo Group Munich.
    20. Marcel Gérard & Savina Princen, 2012. "Investment and Financing Strategy of a Multinational Enterprise under Alternative Tax Designs," CESifo Working Paper Series 3838, CESifo Group Munich.
    21. Kateřina Krchnivá & Danuše Nerudová, 2018. "The CCCTB Allocation Formula Game: The Performance of Economics Sectors," Prague Economic Papers, University of Economics, Prague, vol. 2018(4), pages 427-448.
    22. Danuše Nerudová, 2010. "The Possibility of Harmonization of Corporate Tax Base for SME in the European Union," Český finanční a účetní časopis, University of Economics, Prague, vol. 2010(1), pages 48-58.
    23. Marcel Gérard, 2005. "Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs," CESifo Working Paper Series 1527, CESifo Group Munich.
    24. Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2007. "Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' investment and production decisions," arqus Discussion Papers in Quantitative Tax Research 27, arqus - Arbeitskreis Quantitative Steuerlehre.
    25. Ana Agundez-Garcia, 2006. "The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options," Taxation Papers 9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.
    26. Peter Sørensen, 2004. "Company Tax Reform in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(1), pages 91-115, January.
    27. N. N., 2019. "WIFO-Monatsberichte, Heft 1/2019," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(1), January.
    28. Dahle, Claudia & Sureth, Caren, 2008. "Income-related minimum taxation concepts and their impact on corporate investment decisions," arqus Discussion Papers in Quantitative Tax Research 55, arqus - Arbeitskreis Quantitative Steuerlehre.
    29. Doina Radulescu & Doina Maria Radulescu, 2007. "From Separate Accounting to Formula Apportionment: Analysis in a Dynamic Framework," CESifo Working Paper Series 2122, CESifo Group Munich.
    30. Riedel, Nadine & Runkel, Marco, 2007. "Company tax reform with a water's edge," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1533-1554, August.

  14. Marcel Gérard & Frédéric Verscueren, 2002. "Finance, uncertainty and investment: assessing the gains and losses of a generalized non linear structural approach using Belgian panel data," Working Paper Research 26, National Bank of Belgium.

    Cited by:

    1. Jean-Bernard Chatelain, 2003. "Structural Modelling of Financial Constraints on Investment: Where Do We Stand?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00112522, HAL.

  15. Marcel Gérard, 2002. "Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction," CESifo Working Paper Series 636, CESifo Group Munich.

    Cited by:

    1. Margit Schratzenstaller, 2003. "Dualisierung von Einkommensteuersystemen: Stand und Perspektiven im internationalen Vergleich," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(4), pages 535-550.

  16. Gérard, Marcel & Beauchot, Laurence & Jamaels, Sylvie & Valenduc, Christian, 1997. "MESC (Marginal Effective Statutory Charge), an extension of King-Fullerton methodology," Discussion Papers, Series II 353, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".

    Cited by:

    1. Annick Hespel & Michel Mignolet, 2000. "Tax-aided financial services companies and the cost of capital," Fiscal Studies, Institute for Fiscal Studies, vol. 21(3), pages 349-374, September.
    2. Gérard, Marcel, 1999. "L’imposition des revenus de l’investissement en Europe, une hétérogénéité coûteuse," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 401-426, mars-juin.
    3. Kenneth McKenzie & Jack Mintz & Kimberly Scharf, 1997. "Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(3), pages 337-359, July.

Articles

  1. Marcel Gérard, 2014. "Economic aspects of constitutional change: the case of Belgium," Oxford Review of Economic Policy, Oxford University Press, vol. 30(2), pages 257-276.

    Cited by:

    1. Jakob Vanschoonbeek, 2016. " Regional (In)Stability in Europe: a Quantitative Model of State Fragmentation," Working Papers of VIVES - Research Centre for Regional Economics 598939, KU Leuven, Faculty of Economics and Business (FEB), VIVES - Research Centre for Regional Economics.

  2. Laurent Van Malderen & Marcel Gerard, 2013. "Testing yardstick competition through a vote-function: evidence from the Walloon municipalities," Economics and Business Letters, Oviedo University Press, vol. 2(4), pages 206-214.

    Cited by:

    1. Baert, Stijn & Matthijs, Herman & Verdievel, Ilse, 2018. "Voting with your wallet? Municipal budget policy and election results," Economics Discussion Papers 2018-47, Kiel Institute for the World Economy (IfW).

  3. Marcel Gérard & Natacha Gilson & Fernando Ruiz, 2012. "Higher education and firms: on the interaction between research and regional policies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 338-367, June.

    Cited by:

    1. Marcel GERARD & Silke UEBELMESSER, 2014. "Financing Higher Education when Students and Graduates are Internationally Mobile," Discussion Papers (IRES - Institut de Recherches Economiques et Sociales) 2014010, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).

  4. Marcel Gérard, 2010. "Le financement de la mobilité des étudiants « Bologne »," Revue économique, Presses de Sciences-Po, vol. 61(3), pages 577-587.

    Cited by:

    1. Marcel Gerard, 2010. "Financing Bologna Students' Mobility," Taxation Papers 26, Directorate General Taxation and Customs Union, European Commission.

  5. Gérard, Marcel & Jayet, Hubert & Paty, Sonia, 2010. "Tax interactions among Belgian municipalities: Do interregional differences matter?," Regional Science and Urban Economics, Elsevier, vol. 40(5), pages 336-342, September.

    Cited by:

    1. Frank M. Fossen & Ronny Freier & Thorsten Martin, 2014. "Race to the Debt Trap?: Spatial Econometric Evidence on Debt in German Municipalities," Discussion Papers of DIW Berlin 1358, DIW Berlin, German Institute for Economic Research.
    2. Benny Geys & Federico Revelli, 2011. "Economic and Political Foundations of Local Tax Structures: An Empirical Investigation of the Tax Mix of Flemish Municipalities," Environment and Planning C, , vol. 29(3), pages 410-427, June.
    3. Guilherme Mendes Resende & Alexandre Xavier Ywata de Carvalho & Patrícia Alessandra Morita Sakowski, 2013. "Evaluating Multiple Spatial Dimensions of Economic Growth in Brazil Using Spatial Panel Data Models (1970 - 2000)," Discussion Papers 1830a, Instituto de Pesquisa Econômica Aplicada - IPEA.
    4. Vicente Rios & Pedro Pascual & Fermín Cabases, 2017. "What drives local government spending in Spain? A dynamic spatial panel approach," Spatial Economic Analysis, Taylor & Francis Journals, vol. 12(2-3), pages 230-250, July.
    5. Kadiyali, Vrinda & Kosová, Renáta, 2013. "Inter-industry employment spillovers from tourism inflows," Regional Science and Urban Economics, Elsevier, vol. 43(2), pages 272-281.
    6. Janeba, Eckhard & Osterloh, Steffen, 2013. "Tax and the city — A theory of local tax competition," Journal of Public Economics, Elsevier, vol. 106(C), pages 89-100.
    7. Laurent Van Malderen & Marcel Gérard, 2012. "Tax Interaction Among Walloon Municipalities: Is There Room For Partisan Monopoly Effect?," ERSA conference papers ersa12p1051, European Regional Science Association.
    8. Marcel Gérard & Laurent van Malderen, 2012. "Tax Interaction among Walloon Municipalities: Is there Room for Yardstick Competition, Intellectual Trend and Partisan Monopoly Effect?," CESifo Working Paper Series 4025, CESifo Group Munich.
    9. Geys, Benny & Osterloh, Steffen, 2011. "Politicians' opinions on rivals in the competition for firms: An empirical analysis of reference points near a border," ZEW Discussion Papers 11-020, ZEW - Leibniz Centre for European Economic Research.
    10. Hory, Marie-Pierre, 2018. "Delayed mimicking: the timing of fiscal interactions in Europe," European Journal of Political Economy, Elsevier, vol. 55(C), pages 97-118.
    11. Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers international_tax_competi, Max Planck Institute for Tax Law and Public Finance.
    12. Cassette, Aurélie & Di Porto, Edoardo & Foremny, Dirk, 2012. "Strategic fiscal interaction across borders: Evidence from French and German local governments along the Rhine Valley," Journal of Urban Economics, Elsevier, vol. 72(1), pages 17-30.
    13. Guilherme Resende & Alexandre Carvalho & Patrícia Sakowski & Túlio Cravo, 2016. "Evaluating multiple spatial dimensions of economic growth in Brazil using spatial panel data models," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 56(1), pages 1-31, January.
    14. Atella, Vincenzo & Belotti, Federico & Depalo, Domenico & Piano Mortari, Andrea, 2014. "Measuring spatial effects in the presence of institutional constraints: The case of Italian Local Health Authority expenditure," Regional Science and Urban Economics, Elsevier, vol. 49(C), pages 232-241.
    15. Klien, Michael, 2014. "Tariff increases over the electoral cycle: A question of size and salience," European Journal of Political Economy, Elsevier, vol. 36(C), pages 228-242.
    16. Laurent Van Malderen & Marcel Gerard, 2013. "Testing yardstick competition through a vote-function: evidence from the Walloon municipalities," Economics and Business Letters, Oviedo University Press, vol. 2(4), pages 206-214.
    17. Iwata, Shinichiro & Sumita, Kazuto & Fujisawa, Mieko, 2012. "Price competition in the spatial real estate market: Allies or rivals?," MPRA Paper 37438, University Library of Munich, Germany.
    18. Marie-Estelle Binet & Alain Guengant & Matthieu Leprince, 2012. "Overlapping jurisdictions and demand for local public services: does spatial heterogeneity matter?," Economics Working Paper Archive (University of Rennes 1 & University of Caen) 201213, Center for Research in Economics and Management (CREM), University of Rennes 1, University of Caen and CNRS.
    19. Geys, Benny & Osterloh, Steffen, 2012. "Borders as boundaries to fiscal policy interactions? An empirical analysis of politicians' opinions on rivals in the competition for firms," Discussion Papers, Research Professorship & Project "The Future of Fiscal Federalism" SP II 2012-113, WZB Berlin Social Science Center.
    20. Francisco Bastida & Bernardino Benito & María-Dolores Guillamón, 2019. "Tax mimicking in Spanish municipalities: expenditure spillovers, yardstick competition, or tax competition?," Public Sector Economics, Institute of Public Finance, vol. 43(2), pages 115-139.
    21. Skidmore, Mark & Reese, Laura & Kang, Sung Hoon, 2012. "Regional analysis of property taxation, education finance reform, and property value growth," Regional Science and Urban Economics, Elsevier, vol. 42(1-2), pages 351-363.

  6. Marcel Gerard, 2007. "Financing Bologna: Which Country will Pay for Foreign Students?," Education Economics, Taylor & Francis Journals, vol. 15(4), pages 441-454.

    Cited by:

    1. Zeynep Ozkok, 2017. "Financing Education in Europe: The Globalization Perspective," Economics and Politics, Wiley Blackwell, vol. 29(1), pages 69-90, March.
    2. Krieger, Tim & Haupt, Alexander M. & Lange, Thomas, 2011. "Competition for the International Pool of Talent: Education Policy and Student Mobility," Proceedings of the German Development Economics Conference, Berlin 2011 49, Verein für Socialpolitik, Research Committee Development Economics.
    3. Rainald Borck & Silke Uebelmesser & Martin Wimbersky, 2015. "The Political Economics of Higher-Education Finance for Mobile Individuals," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(1), pages 82-105, March.
    4. Marcel Gerard, 2010. "Financing Bologna Students' Mobility," Taxation Papers 26, Directorate General Taxation and Customs Union, European Commission.
    5. Marcel GERARD & Silke UEBELMESSER, 2014. "Financing Higher Education when Students and Graduates are Internationally Mobile," Discussion Papers (IRES - Institut de Recherches Economiques et Sociales) 2014010, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    6. Marcel Gérard, 2008. "Financing Bologna, the Internationally Mobile Students in European Higher Education," CESifo Working Paper Series 2391, CESifo Group Munich.

  7. Marcel Gérard, 2007. "Reforming the Taxation of Multijurisdictional Enterprises in Europe ," CESifo Economic Studies, CESifo, vol. 53(2), pages 329-361, June.

    Cited by:

    1. Tehmina S. Khan & John Norregaard, 2007. "Tax Policy; Recent Trends and Coming Challenges," IMF Working Papers 07/274, International Monetary Fund.
    2. Matthias Wrede, 2013. "Multinational Financial Structure and Tax Competition," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 149(III), pages 381-404, September.
    3. Charles E. McLure, Jr., 2008. "Harmonizing Corporate Income Taxes in the European Community: Rationale and Implications," NBER Chapters, in: Tax Policy and the Economy, Volume 22, pages 151-195, National Bureau of Economic Research, Inc.

  8. Joann Martens Weiner & Marcel Gérard, 2006. "Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale," Économie et Prévision, Programme National Persée, vol. 173(2), pages 65-77.

    Cited by:

    1. Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Munich Reprints in Economics 27297, University of Munich, Department of Economics.
    2. Mohammed Mardan & Michael Stimmelmayr, 2017. "Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment," CESifo Working Paper Series 6368, CESifo Group Munich.
    3. Marcel Gérard, 2006. "Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal," CESifo Working Paper Series 1795, CESifo Group Munich.
    4. Marcel Gerard, 2006. "Reforming the taxation of Multijurisdictional Enterprises in Europe, "Coopetition" in a Bottom-up Federation," Working Papers 2006-10, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
    5. Marcel Gérard, 2005. "Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs," CESifo Working Paper Series 1527, CESifo Group Munich.

  9. Marcel Gérard & Vincent Vandenberghe, 2006. "Introduction," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(2), pages 5-9.

    Cited by:

    1. Picchio, M. & van Ours, J.C., 2011. "Retaining through Training; Even for OlderWorkers," Discussion Paper 2011-040, Tilburg University, Center for Economic Research.

  10. Marcel Gerard & Marie-France Gillard, 2004. "Taxation, Financial Intermodality and the Least Taxed Path for Circulating Income within a Multinational Enterprise," Annals of Economics and Statistics, GENES, issue 75-76, pages 89-107.

    Cited by:

    1. Marcel Gérard, 2006. "Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal," CESifo Working Paper Series 1795, CESifo Group Munich.
    2. Maarten van 't Riet & Arjan Lejour, 2017. "Optimal Tax Routing: Network Analysis of FDI diversion," CPB Discussion Paper 349, CPB Netherlands Bureau for Economic Policy Analysis.
    3. Marcel Gérard, 2005. "Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs," CESifo Working Paper Series 1527, CESifo Group Munich.
    4. van 't Riet, Maarten & Lejour, Arjen, 2017. "Optimal Tax Routing : Network Analysis of FDI Diversion," Discussion Paper 2017-022, Tilburg University, Center for Economic Research.

  11. Marcel Gérard, 2003. "L'imposition des entreprises multinationales en Europe. À propos d'un rapport de la Commission européenne," Revue économique, Presses de Sciences-Po, vol. 54(3), pages 489-498.

    Cited by:

    1. Marcel Gerard, 2006. "Reforming the taxation of Multijurisdictional Enterprises in Europe, "Coopetition" in a Bottom-up Federation," Working Papers 2006-10, University of Kentucky, Institute for Federalism and Intergovernmental Relations.

  12. Marcel Gérard & S. Jamaels & Christian Valenduc, 1996. "Le POMPE des belges, essai de mesure des prélèvements obligatoires marginaux sur le produit économique de l'investissement échéant au capital et au travail en Belgique entre 1976 et 1994," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 150, pages 237-271.

    Cited by:

    1. Gérard, Marcel & Beauchot, Laurence & Jamaels, Sylvie & Valenduc, Christian, 1997. "MESC (Marginal Effective Statutory Charge), an extension of King-Fullerton methodology," Discussion Papers, Series II 353, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".

  13. Moncef Hadhri & Marcel Gérard, 1996. "Inter-jurisdictional information sharing and capital tax game under imperfect capital mobility," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 152, pages 487-516.

    Cited by:

    1. Réjane Hugounenq & Jacques Le Cacheux & Thierry Madiès, 1999. "Diversité des fiscalités européennes et risque de concurrence fiscale," Sciences Po publications info:hdl:2441/2094, Sciences Po.

  14. J-F. Cloquette & Marcel Gérard & Moncef Hadhri, 1995. "An empirical analysis of Belgian daily returns using GARCH models," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 148, pages 513-534.

    Cited by:

    1. Altannar Chinchuluun & Panos Pardalos, 2007. "A survey of recent developments in multiobjective optimization," Annals of Operations Research, Springer, vol. 154(1), pages 29-50, October.
    2. Marasovic, Branka & Babic, Zoran, 2011. "Two-step multi-criteria model for selecting optimal portfolio," International Journal of Production Economics, Elsevier, vol. 134(1), pages 58-66, November.

  15. Gerard, Marcel & Hadhri, Moncef, 1994. "The European Tax Game and Welfare," Public Finance = Finances publiques, , vol. 49(Supplemen), pages 211-231.

    Cited by:

    1. Marcel Gérard, 2004. "Combining Dutch Presumptive Capital Income Tax and US Qualified Intermediaries to Set Forth a New System of International Savings Taxation," CESifo Working Paper Series 1340, CESifo Group Munich.
    2. Marcel GERARD & Lucia GRANELLI, 2013. "From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income," Discussion Papers (IRES - Institut de Recherches Economiques et Sociales) 2013007, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).

  16. Marcel Gérard & Moncef Hadhri, 1993. "Concurrence fiscale, financement du non-marchand et distribution des revenus," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 140, pages 449-488.

    Cited by:

    1. Marcel Gérard, 2002. "Tax Competition, the Distribution of MNE's Ownership and the Wage Formation Process," CESifo Working Paper Series 631, CESifo Group Munich.

  17. John Cattier & Marcel Gérard, 1981. "La dynamisation des coefficients économétriques: une application à des données sectorielles belges," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 91, pages 447-474.

    Cited by:

    1. Marcel Gérard & Frédéric Verscueren, 2002. "Finance, uncertainty and investment: assessing the gains and losses of a generalized non linear structural approach using Belgian panel data," Working Paper Research 26, National Bank of Belgium.

More information

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Statistics

Access and download statistics for all items

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 11 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-PBE: Public Economics (8) 2004-12-12 2005-09-29 2006-08-05 2006-10-07 2006-12-01 2007-01-02 2008-08-31 2013-04-13. Author is listed
  2. NEP-ACC: Accounting & Auditing (4) 2006-10-07 2006-12-01 2007-01-02 2013-04-13
  3. NEP-EDU: Education (4) 2006-08-05 2010-12-23 2014-04-11 2014-05-04
  4. NEP-EEC: European Economics (4) 2004-12-12 2004-12-27 2006-10-07 2006-12-01
  5. NEP-MIG: Economics of Human Migration (3) 2010-12-23 2014-04-11 2014-05-04
  6. NEP-EUR: Microeconomic European Issues (2) 2010-12-23 2013-04-13
  7. NEP-INT: International Trade (2) 2014-04-11 2014-05-04
  8. NEP-URE: Urban & Real Estate Economics (2) 2006-08-05 2006-12-01
  9. NEP-DEM: Demographic Economics (1) 2014-04-11
  10. NEP-GER: German Papers (1) 2014-04-11
  11. NEP-HRM: Human Capital & Human Resource Management (1) 2006-08-05
  12. NEP-LAB: Labour Economics (1) 2010-12-23
  13. NEP-PUB: Public Finance (1) 2007-01-02
  14. NEP-REG: Regulation (1) 2005-09-29

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