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Serena Fatica

Citations

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

Working papers

  1. Luca Barbaglia & Serena Fatica & Caterina Rho, 2024. "Flooded credit markets: physical climate risk and small business lending," Mo.Fi.R. Working Papers 186, Money and Finance Research group (Mo.Fi.R.) - Univ. Politecnica Marche - Dept. Economic and Social Sciences.

    Cited by:

    1. Serena Fatica & Ioanna Grammatikopoulou & Dominik Hirschbühl & Alessandra La Notte & Domenico Pisani, 2024. "European SMEs’ Exposure to Ecosystems and Natural Hazards: A First Exploration," Sustainability, MDPI, vol. 16(11), pages 1-21, June.
    2. Fontana, Adele & Jarmulska, Barbara & Schwarz, Claudia & Scheid, Benedikt & Scheins, Christopher, 2025. "From flood to fire: is physical climate risk taken into account in banks’ residential mortgage rates?," Working Paper Series 3036, European Central Bank.
    3. Flavio de Carolis & Vinzenz Peters, 2025. "European SMEs, Corporate Finance and Economic Resilience to Floods," Working Papers 832, DNB.

  2. Fatica, Serena & Katay, Gabor & Rancan, Michela, 2022. "Floods and firms: vulnerabilities and resilience to natural disasters in Europe," JRC Working Papers in Economics and Finance 2022-13, Joint Research Centre, European Commission.

    Cited by:

    1. Agostino, Mariarosaria, 2024. "Extreme weather events and firms’ energy practices. The role of country governance," Energy Policy, Elsevier, vol. 192(C).
    2. Yu, Weihua & Hu, Jingjing & Deng, Chenchen, 2024. "Overflowing waters, diluted investments: The enduring impact of historical Yellow River floods on enterprise fixed assets investments," Journal of Asian Economics, Elsevier, vol. 92(C).
    3. Goetz von Peter & Sebastian von Dahlen & Sweta Saxena, 2023. "Unmitigated Disasters? Risk Sharing and Macroeconomic Recovery in a Large International Panel," NBER Chapters, in: NBER International Seminar on Macroeconomics 2023, National Bureau of Economic Research, Inc.
    4. Ioana Popescu & Camelia Teau & Cristian Moisescu-Ciocan & Constantin Florescu & Relu Adam & Albert Titus Constantin, 2024. "Evaluating the Sustainability of Longtime Operating Infrastructure for Romanian Flood Risk Protection," Sustainability, MDPI, vol. 16(23), pages 1-19, December.
    5. Etienne de L'Estoile & Lisa Kerdelhué & Thierry Verdier, 2025. "Digital twins for bridging climate data gaps: from flood hazards to firms' physical assets to banking risks," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Addressing climate change data needs: the central banks' contribution, volume 63, Bank for International Settlements.

  3. Andrea Bellucci & Serena Fatica & Aliki Georgakaki & Gianluca Gucciardi & Simon Letout & Francesco Pasimeni, 2022. "Venture Capital Financing and Green Patenting," Mo.Fi.R. Working Papers 171, Money and Finance Research group (Mo.Fi.R.) - Univ. Politecnica Marche - Dept. Economic and Social Sciences.

    Cited by:

    1. Gianluca Gucciardi, 2024. "Do venture capital investments contribute to the achievement of the sustainable development goals?," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 8716-8746, December.
    2. Nerlich, Carolin & Köhler-Ulbrich, Petra & Andersson, Malin & Pasqua, Carlo & Abraham, Laurent & Bańkowski, Krzysztof & Emambakhsh, Tina & Ferrando, Annalisa & Grynberg, Charlotte & Groß, Johannes & H, 2025. "Investing in Europe’s green future: green investment needs, outlook and obstacles to funding the gap," Occasional Paper Series 367, European Central Bank.
    3. Tommaso Oliviero & Sandro Rondinella & Alberto Zazzaro, 2025. "Are green firms more financially constrained? The sensitivity of investment to cash flow," Mo.Fi.R. Working Papers 189, Money and Finance Research group (Mo.Fi.R.) - Univ. Politecnica Marche - Dept. Economic and Social Sciences.
    4. Agostino, Mariarosaria & Rondinella, Sandro, 2025. "Do climate extreme events stimulate or hinder green innovation? Evidence from the Italian manufacturing sector," Structural Change and Economic Dynamics, Elsevier, vol. 73(C), pages 101-111.
    5. M. Dal Molin & A.C. Pinate & M.G. Brandano, 2025. "Institutional Quality and Green Innovation in Italy: A Regional Perspective," Working Paper CRENoS 202508, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia.
    6. Meike Siefkes & Anton Lohne Hamer & Gustav Haaland & Øyvind Bjørgum, 2024. "Profit first, environmental impact second? Investigating hybrid institutional logics in venture capital investment approaches," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 7922-7941, December.

  4. FATICA Serena & OLIVIERO Tommaso & RANCAN Michela, 2022. "On the determinants of corporate default in the EU-27: Evidence from a large sample of companies," JRC Research Reports JRC131613, Joint Research Centre.

    Cited by:

    1. Serena Fatica & Ioanna Grammatikopoulou & Dominik Hirschbühl & Alessandra La Notte & Domenico Pisani, 2024. "European SMEs’ Exposure to Ecosystems and Natural Hazards: A First Exploration," Sustainability, MDPI, vol. 16(11), pages 1-21, June.

  5. Fatica, Serena & Panzica, Roberto, 2021. "Sustainable investing in times of crisis: evidence from bond holdings and the COVID-19 pandemic," JRC Working Papers in Economics and Finance 2021-07, Joint Research Centre, European Commission.

    Cited by:

    1. Mariantonietta Intonti & Laura Serlenga & Giovanni Ferri & Matteo De Leonardis & Giuseppe Starace, 2023. "The “Greenium” in Green Bonds: How Did It Change with COVID-19?," Sustainability, MDPI, vol. 15(7), pages 1-17, March.
    2. Hinsche, Isabelle Cathérine, 2021. "A greenium for the next generation EU green bonds: Analysis of a potential green bond premium and its drivers," CFS Working Paper Series 663, Center for Financial Studies (CFS).
    3. Martijn Boermans, 2023. "Preferred habitat investors in the green bond market," Working Papers 773, DNB.
    4. Alghafes, Rsha & Karim, Sitara & Aliani, Khaoula & Qureishi, Naila & Alkayed, Lama, 2024. "Influence of key ESG factors on Islamic banks’ financial performance: Evidence from GCC countries," International Review of Economics & Finance, Elsevier, vol. 96(PA).
    5. Mariantonietta Intonti & Laura Serlenga & Giovanni Ferri & Matteo De Leonardis, 2022. "The Green Bond Premium: A Comparative Analysis," CERBE Working Papers wpC40, CERBE Center for Relationship Banking and Economics.

  6. Nicola Grassano & Hector Hernandez & Peter Fako & Alexander Tuebke & Sara Amoroso & Aliki Georgakaki & Lorenzo Napolitano & Francesco Pasimeni & Francesco Rentocchini & Ramon Compano & Serena Fatica &, 2021. "The 2021 EU Industrial R&D Investment Scoreboard," JRC Research Reports JRC127360, Joint Research Centre.

    Cited by:

    1. Feng, Xiao & Li, Yuyu & Huang, Bo, 2023. "Research on manufacturer's investment strategy and green credit policy for new energy vehicles based on consumers' preferences and technology adoption," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
    2. Luca Di Simone & Barbara Petracci & Mariacristina Piva, 2022. "Economic Sustainability, Innovation, and the ESG Factors: An Empirical Investigation," Sustainability, MDPI, vol. 14(4), pages 1-16, February.
    3. Andreas Reinstaller, 2022. "Strong Increase in Innovation Spending by Austrian Companies in the Second Year of the COVID-19 Pandemic," WIFO Reports on Austria, WIFO, issue 5, April.
    4. Andreas Reinstaller, 2022. "Kräftiger Anstieg der Innovationsausgaben österreichischer Unternehmen im zweiten Jahr der COVID-19-Pandemie," WIFO Monatsberichte (monthly reports), WIFO, vol. 95(3), pages 165-174, March.

  7. Fatica, Serena & Panzica, Roberto, 2020. "Green bonds as a tool against climate change?," JRC Working Papers in Economics and Finance 2020-10, Joint Research Centre, European Commission.

    Cited by:

    1. Louis T. W. Cheng & Piyush Sharma & David C. Broadstock, 2023. "Interactive effects of brand reputation and ESG on green bond issues: A sustainable development perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 570-586, January.
    2. Moro, Alessandro & Zaghini, Andrea, 2023. "The green sin: How exchange rate volatility and financial openness affect green premia," CFS Working Paper Series 715, Center for Financial Studies (CFS).
    3. Alessi, Lucia & Battiston, Stefano & Kvedaras, Virmantas, 2024. "Over with carbon? Investors’ reaction to the Paris Agreement and the US withdrawal," Journal of Financial Stability, Elsevier, vol. 71(C).
    4. Stephen Taiwo Onifade & Mohammed Musah & Bright Akwasi Gyamfi & Divine Q. Agozie & Evans Opoku‐Mensah, 2025. "Quest for SDG‐13: The Aptness of Green Investments and Information and Communications Technology (ICT) to Emission Mitigation Among Central‐African States," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(3), pages 3303-3330, June.
    5. Ruxing Lin & Guangcheng Ma & Jianhua Cao, 2024. "Do Green Bonds Help to Improve Enterprises’ Financing Efficiency? Empirical Evidence Based on Chinese A-Share Listed Enterprises," Sustainability, MDPI, vol. 16(17), pages 1-20, August.
    6. Boitan, Iustina Alina & Marchewka-Bartkowiak, Kamilla, 2022. "Climate change and the pricing of sovereign debt: Insights from European markets," Research in International Business and Finance, Elsevier, vol. 62(C).
    7. Larisa V. Sannikova, 2021. "Legal Framework for Green Finance in the EU and Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 29-43, October.
    8. Habib Zaman Khan & Sudipta Bose & Benedict Sheehy & Ali Quazi, 2021. "Green banking disclosure, firm value and the moderating role of a contextual factor: Evidence from a distinctive regulatory setting," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3651-3670, December.
    9. Jinyu Chen & Yan Yang & Ran Liu & Yuan Geng & Xiaohang Ren, 2023. "Green bond issuance and corporate ESG performance: the perspective of internal attention and external supervision," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-12, December.
    10. Guo, Rui & Zhang, Yujie & Chen, Kaihua & Wang, Yufei & Ning, Lutao, 2025. "Heterogeneous impact of green finance instruments on firms' green innovation novelty: Policy mix or mess?," Energy Economics, Elsevier, vol. 144(C).
    11. Riaz Tabassum & Selama Aslam Izah & Nor Normaziah Mohd & Hassan Ahmad Fahmi Sheikh, 2024. "Meaningful Review of Existing Trends, Expansion, and Future Directions of Green Bond Research: A Bibliometric Approach," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 34(1), pages 1-36, March.
    12. Ayman Abdalmajeed Alsmadi & Manaf Al-Okaily & Najed Alrawashdeh & Anwar Al-Gasaymeh & Amer Moh’d Al-hazimeh & Abdulrasheed Zakari, 2023. "A Bibliometric Analysis of Green Bonds and Sustainable Green Energy: Evidence from the Last Fifteen Years (2007–2022)," Sustainability, MDPI, vol. 15(7), pages 1-16, March.
    13. MingCan JI & Xing Zhang, 2024. "Assessing the Impacts and Mechanisms of Green Bond Financing on the Enhancement of Green Management and Technological Innovation in Environmental Conservation Enterprises," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(3), pages 12709-12750, September.
    14. Mariani, Massimo & D’Ercole, Francesco & Frascati, Domenico & Fraccalvieri, Giuseppe, 2025. "Sustainability-linked bonds, corporate commitment and the cost of debt," Research in International Business and Finance, Elsevier, vol. 74(C).
    15. Fatica, Serena & Panzica, Roberto, 2021. "Sustainable investing in times of crisis: evidence from bond holdings and the COVID-19 pandemic," JRC Working Papers in Economics and Finance 2021-07, Joint Research Centre, European Commission.
    16. Wei, Na, 2024. "Green finance, market integration, and regional economic resilience," Finance Research Letters, Elsevier, vol. 67(PA).
    17. Joel, Tchuiendem Nelly & Zheng, Haitao & Liu, Bing-Yue, 2025. "Cross-region analysis of the environmental performance of green bond issuers," Finance Research Letters, Elsevier, vol. 75(C).
    18. Jinhui Wu & Wullianallur Raghupathi & Viju Raghupathi, 2025. "An Exploratory Study of the Association Between Green Bond Features and ESG Performance," Sustainability, MDPI, vol. 17(5), pages 1-25, February.
    19. Wang, Chih-Wei & Wu, Yu-Ching & Hsieh, Hsin-Yi & Huang, Po-Hsiang & Lin, Meng-Chieh, 2022. "Does green bond issuance have an impact on climate risk concerns?," Energy Economics, Elsevier, vol. 111(C).
    20. Mohammed Benlemlih & Jamil Jaballah & Lamya Kermiche, 2023. "Does financing strategy accelerate corporate energy transition? Evidence from green bonds," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 878-889, January.
    21. Di Zhou & Alexios Kythreotis, 2024. "Why issue green bonds? Examining their dual impact on environmental protection and economic benefits," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-15, December.
    22. Mastroeni, Loretta & Mazzoccoli, Alessandro & Vellucci, Pierluigi, 2024. "Wavelet entropy and complexity–entropy curves approach for energy commodity price predictability amid the transition to alternative energy sources," Chaos, Solitons & Fractals, Elsevier, vol. 184(C).
    23. Dong, Xiaotian & Wang, Kai-Hua & Tao, Ran & Sorana, Vătavu & Moldovan, Nicoleta-Claudia, 2024. "Is there a relationship between climate policy uncertainty and green finance? Evidence from bootstrap rolling window test," Economic Analysis and Policy, Elsevier, vol. 82(C), pages 277-289.
    24. Ren, Penghan & Cheng, Zhonghua & Dai, Qingling, 2024. "Can green bond issuance promote enterprise green technological innovation?," The North American Journal of Economics and Finance, Elsevier, vol. 69(PA).
    25. Mark Anthony Camilleri, 2022. "The rationale for ISO 14001 certification: A systematic review and a cost–benefit analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(4), pages 1067-1083, July.
    26. Inese Mavlutova & Aivars Spilbergs & Atis Verdenhofs & Jekaterina Kuzmina & Ilja Arefjevs & Andris Natrins, 2023. "The Role of Green Finance in Fostering the Sustainability of the Economy and Renewable Energy Supply: Recent Issues and Challenges," Energies, MDPI, vol. 16(23), pages 1-18, November.
    27. Qiyue Zhang & Yanli Wang & Qian Chen, 2024. "How Does Green Bond Issuance Facilitate the Spillover Effect of Green Technology Innovation in Industry? Evidence from China," Sustainability, MDPI, vol. 16(17), pages 1-19, September.
    28. Meihui Zhang & Chi Zhang & Fenghua Li & Ziyu Liu, 2022. "Green Finance as an Institutional Mechanism to Direct the Belt and Road Initiative towards Sustainability: The Case of China," Sustainability, MDPI, vol. 14(10), pages 1-31, May.
    29. Xia, Yufei & Shi, Zhengxu & Du, Xiaoying & Niu, Mengyi & Cai, Rongjiang, 2023. "Can green assets hedge against economic policy uncertainty? Evidence from China with portfolio implications," Finance Research Letters, Elsevier, vol. 55(PA).
    30. Bouteska, Ahmed & Bhuiyan, Faruk & Sharif, Taimur & Miftah, Badir & Abedin, Mohammad Zoynul, 2025. "Impact of green bonds on traditional equity markets," Research in International Business and Finance, Elsevier, vol. 73(PA).
    31. Zhang, Yuyao & Li, Yinuo & Chen, Xingyu, 2024. "Does green bond issuance affect stock price crash risk? Evidence from China," Finance Research Letters, Elsevier, vol. 60(C).
    32. Zhang, Wei & Liu, Xuemeng & Zhao, Shikuan & Tang, Tian, 2024. "Does green finance agglomeration improve carbon emission performance in China? A perspective of spatial spillover," Applied Energy, Elsevier, vol. 358(C).
    33. Emrah Koçak & Umit Bulut & Angeliki N. Menegaki, 2022. "The resilience of green firms in the twirl of COVID‐19: Evidence from S&P500 Carbon Efficiency Index with a Fourier approach," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 32-45, January.
    34. Ben Ameur, Hachmi & Ftiti, Zied & Louhichi, Waël & Yousfi, Mohamed, 2024. "Do green investments improve portfolio diversification? Evidence from mean conditional value-at-risk optimization," International Review of Financial Analysis, Elsevier, vol. 94(C).
    35. Stefan Petrov & Svetlana Aleksandrova & Silvia Kirova, 2024. "Environmental Effects of Green Bonds and Other Forms of Financing in the European Union," International Journal of Economic Sciences, European Research Center, vol. 13(1), pages 81-105, May.
    36. Ruan, Qingsong & Li, Chengyu & Lv, Dayong & Wei, Xiaokun, 2025. "Going Green: Effect of green bond issuance on corporate debt financing costs," The North American Journal of Economics and Finance, Elsevier, vol. 75(PA).
    37. Qingxian Jia, 2023. "The impact of green finance on the level of decarbonization of the economies: An analysis of the United States', China's, and Russia's current agenda," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 110-119, January.
    38. Xiaona Luo & Chan Lyu, 2024. "Green Bonds Drive Environmental Performance: Evidences from China," Sustainability, MDPI, vol. 16(10), pages 1-20, May.
    39. Jianhua Tan & Kam C. Chan & Yining Chen, 2022. "The impact of air pollution on the cost of debt financing: Evidence from the bond market," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 464-482, January.
    40. Roy Cerqueti & Catherine Deffains‐Crapsky & Saverio Storani, 2023. "Green finance instruments: Exploring minibonds issuance in Italy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1965-1986, July.
    41. Shalini Kumari & Sasadhar Bera, 2023. "Developing an emission risk control model in coal‐fired power plants for investigating CO2 reduction strategies for sustainable business development," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 842-857, January.
    42. M. Al Mamun & S. Boubaker & D.K. Nguyen, 2022. "Green Finance and Decarbonization: Evidence from around the World," Post-Print hal-04452662, HAL.
    43. Shivam Azad & S. L. Tulasi Devi, 2025. "Sustainable development and investor confidence: The safe‐haven appeal of green‐bond issuing firms," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(1), pages 1249-1268, February.
    44. Gan, Xiao Dong & Zheng, Xiao Yu & Li, Cong Cong & Zhu, Gui Qin, 2024. "Green bond issuance and trade credit access: Evidence from Chinese bond market," Finance Research Letters, Elsevier, vol. 60(C).
    45. Allen, Franklin & Barbalau, Adelina, 2024. "Security design: A review," Journal of Financial Intermediation, Elsevier, vol. 60(C).
    46. London Melina & Cotignano Giacomo & Fatica Serena, 2025. "The financing of EU firms for green competitiveness," JRC Research Reports JRC142344, Joint Research Centre.
    47. Shangram Bahadur Shah & Jirakiattikul Sopin & Kua-Anan Techato & Bibek Kumar Mudbhari, 2023. "A Systematic Review on Nexus Between Green Finance and Climate Change: Evidence from China and India," International Journal of Energy Economics and Policy, Econjournals, vol. 13(4), pages 599-613, July.
    48. Badía, Guillermo & Cortez, Maria Céu & Silva, Florinda, 2024. "Do investors benefit from investing in stocks of green bond issuers?," Economics Letters, Elsevier, vol. 242(C).
    49. Shimauchi, Takuto & Fukui, Masaki & Yamamoto, Daiki & Taura, Yuto & Kameda, Keigo, 2025. "Sustainability bond, sustainability-linked bond, and firms' environmental performance," International Review of Financial Analysis, Elsevier, vol. 102(C).
    50. Wided Khiari & Houssein Ballouk & Wiem Chiba, 2025. "CSR Committee, Women on the Board, and Green Bond Issuance: Evidence from France," JRFM, MDPI, vol. 18(4), pages 1-18, March.
    51. Wei, Yu & Shi, Chunpei & Zhou, Chunyan & Wang, Qian & Liu, Yuntong & Wang, Yizhi, 2024. "Market volatilities vs oil shocks: Which dominate the relative performance of green bonds?," Energy Economics, Elsevier, vol. 136(C).
    52. He, Ling & Dai, Peng-Fei & Hu, Shiyang & Gan, Shengdao, 2024. "Do green bond issuers walk the talk? Exploring the alignment between green bond issuance and subsequent green investment," International Review of Economics & Finance, Elsevier, vol. 94(C).
    53. Shi Wang, 2025. "Green Credit, Digital Economy and Enterprise Pollution Reduction," Sustainability, MDPI, vol. 17(9), pages 1-24, April.
    54. ElBannan, Mona A. & Löffler, Gunter, 2024. "How effectively do green bonds help the environment?," Journal of Banking & Finance, Elsevier, vol. 158(C).
    55. Jens Teubler & Sebastian Schuster, 2022. "Causal Strands for Social Bonds—A Case Study on the Credibility of Claims from Impact Reporting," Sustainability, MDPI, vol. 14(19), pages 1-29, October.
    56. Deng, Yang & Zhang, Zhaoqin, 2025. "The spillover effects of green bond issuance in peer firms’ financial performance," Research in International Business and Finance, Elsevier, vol. 77(PA).
    57. Fan, Ruixin & Xiong, Xiong & Li, Youwei & Gao, Ya, 2023. "Do green bonds affect stock returns and corporate environmental performance? Evidence from China," Economics Letters, Elsevier, vol. 232(C).
    58. Zia, Hafiz Muhammad Yasir & Yang, Wanping & Masood, Abdullah & Ahmed, Afaf & Aldawsari, Salem Hamad, 2025. "Can money help to achieve the Paris agreement goal? the missing piece of the puzzle: How green monetary policy can bridge the emissions gap," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 494-529.
    59. Yu Cao & Lan Tao & Yan Zhang, 2024. "Does environmental credit rating policy improve corporate ESG performance?," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(5), pages 4329-4337, October.
    60. Zhang, Jing & Cui, Yinglin & Jin, Yingdan, 2025. "Mitigating corporate maturity mismatch: The role of green bond issuance in China," International Review of Economics & Finance, Elsevier, vol. 99(C).
    61. Yang, Minhua & Ma, Linkun & Gu, Yan & Wu, Wenfeng, 2025. "The impacts of green bonds on the green innovation: Evidence from the corporate green transformation in China," Emerging Markets Review, Elsevier, vol. 65(C).
    62. Li, Qingtao & Sharif, Arshian & Razzaq, Asif & Yu, Yangyu, 2022. "Do climate technology, financialization, and sustainable finance impede environmental challenges? Evidence from G10 economies," Technological Forecasting and Social Change, Elsevier, vol. 185(C).
    63. Mustafa Tevfik Kartal & Ugur Korkut Pata & Andrew Adewale Alola, 2025. "Impact of green bonds on CO2 emissions and disaggregated level renewable electricity in China and the United States of America," Palgrave Communications, Palgrave Macmillan, vol. 12(1), pages 1-17, December.
    64. Migliavacca, Milena & Patel, Ritesh & Paltrinieri, Andrea & Goodell, John W., 2022. "Mapping impact investing: A bibliometric analysis," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 81(C).
    65. Huang, Jin & Liu, Ruiqi & Wang, Wenting & Wang, Zi'ang & Wang, Congwei & (Jimmy) Jin, Yong, 2024. "Unleashing Fintech’s potential: A catalyst for green bonds issuance," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 93(C).
    66. Skare, Marinko & Gavurova, Beata & Sinkovic, Dean, 2023. "Regional aspects of financial development and renewable energy: A cross-sectional study in 214 countries," Economic Analysis and Policy, Elsevier, vol. 78(C), pages 1142-1157.
    67. Ma, Hongmei, 2024. "Role of green innovation and green finance on green recovery: Analysis of natural resources rents," Resources Policy, Elsevier, vol. 89(C).
    68. Zhang, HongWei & Xie, Yuan, 2024. "Assessing natural resources, rebounding trends, digital economic structure and green recovery dynamics in China," Resources Policy, Elsevier, vol. 88(C).
    69. García, C. José & Herrero, Begoña & Miralles-Quirós, José Luis & del Mar Mirallles-Quirós, Maria, 2023. "Exploring the determinants of corporate green bond issuance and its environmental implication: The role of corporate board," Technological Forecasting and Social Change, Elsevier, vol. 189(C).
    70. Yang Liu & Ling Tang, 2024. "Environmental Penalties, Internal and External Governance, and Green Innovation: Does the Deterrence Effect Work?," Sustainability, MDPI, vol. 16(16), pages 1-17, August.
    71. Chang, Lei & Taghizadeh-Hesary, Farhad & Chen, Huangen & Mohsin, Muhammad, 2022. "Do green bonds have environmental benefits?," Energy Economics, Elsevier, vol. 115(C).
    72. Sheenan, Lisa & Schweers, Koen & Klein, Tony, 2024. "Interactions between sustainable bonds, renewable energy and other financial markets: A macroprudential perspective," Energy Economics, Elsevier, vol. 138(C).
    73. Becker, Annette & Fatica, Serena & Rancan, Michela, 2025. "Not only green: Sustainability and debt capital markets," Journal of International Money and Finance, Elsevier, vol. 154(C).

  8. Serena Fatica & Roberto Panzica & Michela Rancan, 2019. "The pricing of green bonds: are financial institutions special?," Mo.Fi.R. Working Papers 157, Money and Finance Research group (Mo.Fi.R.) - Univ. Politecnica Marche - Dept. Economic and Social Sciences.

    Cited by:

    1. Moro, Alessandro & Zaghini, Andrea, 2023. "The green sin: How exchange rate volatility and financial openness affect green premia," CFS Working Paper Series 715, Center for Financial Studies (CFS).
    2. Umar, Zaghum & Iqbal, Najaf & Teplova, Tamara & Tan, Duojiao, 2024. "Dynamic impact of the US yield curve on green bonds: Navigating through recent crises," The North American Journal of Economics and Finance, Elsevier, vol. 74(C).
    3. Iulia Lupu & Adina Criste, 2022. "Tendencies In Green Finance," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 57-63, June.
    4. AlGhazali, Abdullah & Belghouthi, Houssem Eddine & Mensi, Walid & Mclver, Ron & Kang, Sang Hoon, 2024. "Oil price shocks, sustainability index, and green bond market spillovers and connectedness during bear and bull market conditions," Economic Analysis and Policy, Elsevier, vol. 84(C), pages 1470-1489.
    5. Danisman, Gamze Ozturk & Tarazi, Amine, 2024. "ESG activity and bank lending during financial crises," Journal of Financial Stability, Elsevier, vol. 70(C).
    6. Fricke, Daniel & Meinerding, Christoph, 2024. "Who pays the greenium and why? A decomposition," Discussion Papers 41/2024, Deutsche Bundesbank.
    7. Alessi, Lucia & Ossola, Elisa & Panzica, Roberto, 2023. "When do investors go green? Evidence from a time-varying asset-pricing model," International Review of Financial Analysis, Elsevier, vol. 90(C).
    8. Jun Lian & Xuanshun Huang & Xia Wu, 2024. "How green bonds promote firms' green collaborative innovation?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2109-2126, May.
    9. Cicchiello, Antonella Francesca & Cotugno, Matteo & Monferrà, Stefano & Perdichizzi, Salvatore, 2022. "Which are the factors influencing green bonds issuance? Evidence from the European bonds market," Finance Research Letters, Elsevier, vol. 50(C).
    10. Suk Hyun & Donghyun Park & Shu Tian, 2023. "The price of frequent issuance: the value of information in the green bond market," Economic Change and Restructuring, Springer, vol. 56(5), pages 3041-3063, October.
    11. Kirschenmann Karolin, 2022. "The EU Taxonomy’s (Potential) Effects on the Banking Sector and Bank Lending to Firms," The Economists' Voice, De Gruyter, vol. 19(2), pages 275-283, December.
    12. Wang, Congcong & Wang, Chong & Long, Huaigang & Zaremba, Adam & Zhou, Wenyu, 2024. "Green bond credit spreads and bank loans in China," International Review of Financial Analysis, Elsevier, vol. 94(C).
    13. Danilo Liberati & Giuseppe Marinelli, 2025. "Was Covid-19 a wake-up call on climate risks? Evidence from the greenium," Empirical Economics, Springer, vol. 68(6), pages 2549-2585, June.
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    94. Giusy Chesini, 2024. "Can Sovereign Green Bonds Accelerate the Transition to Net-Zero Greenhouse Gas Emissions?," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 30(2), pages 177-197, May.
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  9. Fatica, Serena & Gregori, Wildmer, 2018. "Profit shifting by EU banks: evidence from country-by-country reporting," JRC Working Papers in Economics and Finance 2018-04, Joint Research Centre, European Commission.

    Cited by:

    1. Petr Janský, 2020. "European banks and tax havens: evidence from country-by-country reporting," Applied Economics, Taylor & Francis Journals, vol. 52(54), pages 5967-5985, November.
    2. Galstyan, Vahagn & Maqui, Eduardo & McQuade, Peter, 2019. "International Debt and Special Purpose Entities: Evidence from Ireland," Research Technical Papers 13/RT/19, Central Bank of Ireland.
    3. Murphy Richard & Janský Petr & Shah Atul, 2019. "BEPS Policy Failure—The Case of EU Country-By-Country Reporting," Nordic Tax Journal, Sciendo, vol. 2019(1), pages 63-86, January.
    4. Dutt, Verena K. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2019. "Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures," ZEW Discussion Papers 19-042, ZEW - Leibniz Centre for European Economic Research.

  10. Fatica, Serena & Heynderickx, Wouter & Pagano, Andrea, 2018. "Banks, debt and risk: assessing the spillovers of corporate taxes," JRC Working Papers in Economics and Finance 2018-09, Joint Research Centre, European Commission.

    Cited by:

    1. Bellucci, Andrea & Fatica, Serena & Heynderickx, Wouter & Kvedaras, Virmantas & Pagano, Andrea, 2023. "Liability taxes, risk, and the cost of banking crises," Journal of Corporate Finance, Elsevier, vol. 79(C).
    2. Fatica, Serena & Gregori, Wildmer Daniel, 2020. "How much profit shifting do European banks do?," Economic Modelling, Elsevier, vol. 90(C), pages 536-551.

  11. Fatica, Serena & Prammer, Doris, 2017. "Housing and the tax system: how large are the distortions in the euro area?," Working Paper Series 2087, European Central Bank.

    Cited by:

    1. Martin, Carolin & Schmitt, Noemi & Westerhoff, Frank, 2021. "Heterogeneous expectations, housing bubbles and tax policy," Journal of Economic Behavior & Organization, Elsevier, vol. 183(C), pages 555-573.
    2. Alexander Leodolter & Savina Princen & Aleksander Rutkowski, 2022. "Immovable Property Taxation for Sustainable and Inclusive Growth," European Economy - Discussion Papers 156, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    3. Tchablemane Yenlide & Mawussé Komlagan Nézan Okey, 2025. "Does Homeownership Improve Household Well-Being? A Case Study from Togo," Journal of Happiness Studies, Springer, vol. 26(5), pages 1-34, June.
    4. Paccoud, Antoine & Hesse, Markus & Becker, Tom & Górczyńska, Magdalena, 2022. "Land and the housing affordability crisis: landowner and developer strategies in Luxembourg’s facilitative planning context," LSE Research Online Documents on Economics 111497, London School of Economics and Political Science, LSE Library.
    5. Reichlin, Pietro & Borri, Nicola, 2019. "Optimal Taxation with Homeownership and Wealth Inequality," CEPR Discussion Papers 14144, C.E.P.R. Discussion Papers.
    6. Luís Martins & Renata Mesquita & Sónia Costa & Luísa Farinha, 2021. "Household wealth in Portugal and the euro area," Economic Bulletin and Financial Stability Report Articles and Banco de Portugal Economic Studies, Banco de Portugal, Economics and Research Department.
    7. Thomas Y. Mathä & Alessandro Porpiglia & Michael Ziegelmeyer, 2014. "Wealth differences across borders and the effect of real estate price dynamics: Evidence from two household surveys," BCL working papers 90, Central Bank of Luxembourg.
    8. Alexander Krenek & Margit Schratzenstaller-Altzinger, 2018. "A European Net Wealth Tax," WIFO Working Papers 561, WIFO.
    9. Doris Prammer, 2020. "Immovable property: where, why and how should it be taxed? A review of the literature and its implementation in Europe," Public Sector Economics, Institute of Public Finance, vol. 44(4), pages 483-504.
    10. Orsetta Causa & Nicolas Woloszko & David Leite, 2020. "Housing, Wealth Accumulation and Wealth Distribution: Evidence and Stylized Facts," LWS Working papers 30, LIS Cross-National Data Center in Luxembourg.
    11. Marta Rodriguez-Vives & Miguel Angel Gavilan-Rubio, 2021. "An overview of the taxation of residential property: is it a good idea?," Public Sector Economics, Institute of Public Finance, vol. 45(2), pages 283-303.
    12. Maxence Valentin, 2024. "Subsidizing housing with deductions," Journal of Economic Surveys, Wiley Blackwell, vol. 38(4), pages 1490-1515, September.
    13. Stefanie Braun, 2021. "Effects of Preferential Tax Treatment on German Homeownership," Working Papers 209, Bavarian Graduate Program in Economics (BGPE).
    14. Nicola Borri & Pietro Reichlin, 2020. "Online Appendix to "Optimal Taxation with Home Ownership and Wealth Inequality"," Online Appendices 19-19, Review of Economic Dynamics.
    15. Petr David, 2020. "Rates of CO2 registration taxes levied on passenger cars in the EU - can they cause distortion?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2020(1), pages 07-32.
    16. Salvador Barrios & Cecile Denis & Viginta Ivaskaite-Tamosiune & Adriana Reut & Estefania Vazquez Torres, 2019. "Housing taxation: a new database for Europe," JRC Working Papers on Taxation & Structural Reforms 2019-08, Joint Research Centre.
    17. Savina Princen & Athena Kalyva & Alexander Leodolter & Cécile Denis & Adriana Reut & Andreas Thiemann & Viginta Ivaskaite-Tamosiune, 2020. "Taxation of Household Capital in EU Member States Impact on Economic Efficiency, Revenue and Redistribution," European Economy - Discussion Papers 130, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

  12. Fatica, Serena, 2017. "Business capital accumulation and the user cost: is there a heterogeneity bias?," JRC Working Papers in Economics and Finance 2017-11, Joint Research Centre, European Commission.

    Cited by:

    1. Bruno Ćorić & Vladimir Šimić, 2021. "Economic disasters and aggregate investment," Empirical Economics, Springer, vol. 61(6), pages 3087-3124, December.
    2. Ramón E. López & Pablo Gutiérrez Cubillos & Eugenio Figueroa, 2020. "The Tax Paradox and Weak Tax Neutrality," Southern Economic Journal, John Wiley & Sons, vol. 86(3), pages 1150-1169, January.
    3. Claire Giordano & Marco Marinucci & Andrea Silvestrini, 2022. "Assessing the usefulness of survey‐based data in forecasting firms' capital formation: Evidence from Italy," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 41(3), pages 491-513, April.
    4. Claire Giordano & Marco Marinucci & Andrea Silvestrini, 2021. "Forecasting corporate capital accumulation in Italy: the role of survey-based information," Questioni di Economia e Finanza (Occasional Papers) 596, Bank of Italy, Economic Research and International Relations Area.
    5. Thanh, Su Dinh & Canh, Nguyen Phuc, 2020. "Taxation and capital formation: Non-linear effects and asymmetry between developing and developed countries," The Journal of Economic Asymmetries, Elsevier, vol. 22(C).

  13. Luca Agnello & Nikola Altiparmakov & Michal Andrle & Maria Grazia Attinasi & Jan Babeck� & Salvador Barrios & John Bluedorn & Vladimir Borgy & Othman Bouabdallah & Andries Brandsma & Adi Brender & V, 2016. "Beyond the austerity dispute: new priorities for fiscal policy," Workshop and Conferences 20, Bank of Italy, Economic Research and International Relations Area.

    Cited by:

    1. Castro, Vítor, 2017. "The impact of fiscal consolidations on the functional components of government expenditures," Economic Modelling, Elsevier, vol. 60(C), pages 138-150.
    2. Vitor Castro, 2016. "On the behaviour of the functional components ofgovernment expenditures during fiscal consolidations," NIPE Working Papers 11/2016, NIPE - Universidade do Minho.
    3. Jäger, Philipp & Schmidt, Torsten, 2015. "The Political Economy of Public Investment when Population is Aging – A Panel Cointegration Analysis," Ruhr Economic Papers 557, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    4. Luca Agnello & Vitor Castro & João Tovar Jalles & Ricardo M. Sousa, 2017. "Income inequality, fiscal stimuli and political (in)stability," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(3), pages 484-511, June.
    5. António Afonso & Miguel St. Aubyn, 2019. "Economic growth, public, and private investment returns in 17 OECD economies," Portuguese Economic Journal, Springer;Instituto Superior de Economia e Gestao, vol. 18(1), pages 47-65, February.
    6. Philipp Heimberger, 2020. "The dynamic effects of fiscal consolidation episodes on income inequality: evidence for 17 OECD countries over 1978–2013," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 47(1), pages 53-81, February.
    7. Philipp Heimberger, 2018. "The Dynamic Effects of Fiscal Consolidation Episodes on Income Inequality," wiiw Working Papers 147, The Vienna Institute for International Economic Studies, wiiw.

  14. European Commission, 2015. "Tax reforms in EU Member States - 2015 Report," Taxation Papers 58, Directorate General Taxation and Customs Union, European Commission.

    Cited by:

    1. Stähler, Nikolai, 2019. "Who benefits from using property taxes to finance a labor tax wedge reduction?," Discussion Papers 03/2019, Deutsche Bundesbank.
    2. Fritzsche, Carolin & Vandrei, Lars, 2019. "The German real estate transfer tax: Evidence for single-family home transactions," Regional Science and Urban Economics, Elsevier, vol. 74(C), pages 131-143.
    3. Theodoros S. Papaspyrou, 2017. "A new approach to governance and integration in EMU for an optimal use of economic policy framework - priority to financial union," Working Papers 229, Bank of Greece.
    4. Luigi Bernardi, 2016. "2014-2015 tax changes in EU Member States vs the Commission’s tax policy recommendations," Working papers 46, Società Italiana di Economia Pubblica.
    5. Karin Fischer & Alfred Stiglbauer, 2018. "Structural reforms for higher productivity and growth," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue Q2/18, pages 132-152.
    6. Florian Wöhlbier & Caterina Astarita & Gilles Mourre, 2018. "Growth†Friendly Tax Structures: An Indicator†Based Approach," German Economic Review, Verein für Socialpolitik, vol. 19(1), pages 32-73, February.
    7. Fatica, Serena & Prammer, Doris, 2017. "Housing and the tax system: how large are the distortions in the euro area?," Working Paper Series 2087, European Central Bank.
    8. Liliana Anamaria DRĂGHICI & Roxana BĂDÎRCEA, 2017. "Fiscal Post-Crisis Evolutions in the EU," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(19), pages 145-152, November.
    9. Elizabeth Ruppert Bulmer & Arvo Kuddo & Michael Weber, 2017. "Reducing the Costs and Enhancing the Benefits of Formality," World Bank Publications - Reports 28572, The World Bank Group.
    10. Virginia Maestri, 2013. "Imputed rent and distributional effects of housing-related policies in Estonia, Italy and the United Kingdom," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 13(2), pages 35-58, December.
    11. Franziska Bremus & Jeremias Huber, 2016. "Corporate Taxation, Leverage, and Macroeconomic Stability," DIW Roundup: Politik im Fokus 93, DIW Berlin, German Institute for Economic Research.
    12. Paola Profeta & Simona Scabrosetti, 2017. "The Political Economy of Taxation in Europe," Hacienda Pública Española / Review of Public Economics, IEF, vol. 220(1), pages 139-172, March.
    13. Milena Mathé & Gaetan Nicodeme & Savino Rua, 2015. "Tax shifts," Taxation Papers 59, Directorate General Taxation and Customs Union, European Commission.
    14. Avgousti, Aris & Caprioli, Francesco & Caracciolo, Giacomo & Cochard, Marion & Dallari, Pietro & Delgado-Téllez, Mar & Domingues, João & Ferdinandusse, Marien & Filip, Daniela & Nerlich, Carolin & Pra, 2023. "The climate change challenge and fiscal instruments and policies in the EU," Occasional Paper Series 315, European Central Bank.
    15. Agustin Redonda, 2016. "Tax Expenditures and Sustainability. An Overview," Discussion Notes 1603, Council on Economic Policies.
    16. Fabian ten Kate & Petros Milionis, 2019. "Is capital taxation always harmful for economic growth?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 758-805, August.
    17. Schreiber, Tim, 2017. "Post-crisis economic policy coordination in the EU: The European Semester as trigger for the Europeanization of national policies? An analysis of the European Semester's impact on French environmental," PIPE - Papers on International Political Economy 29/2017, Free University Berlin, Center for International Political Economy.
    18. Schlegelmilch, Kai & Cottrell, Jacqueline & Runkel, Matthias & Mahler, Alexander, 2016. "Environmental tax reform in developing, emerging and transition economies," IDOS Studies, German Institute of Development and Sustainability (IDOS), volume 93, number 93, December.
    19. Barbara Annicchiarico & Claudio Cesaroni, 2016. "Tax Reforms and the Underground Economy: A Simulation-Based Analysis," CEIS Research Paper 366, Tor Vergata University, CEIS, revised 10 Feb 2016.
    20. Álvaro Pina, 2016. "Making public finances more growth and equity-friendly in the euro area," OECD Economics Department Working Papers 1316, OECD Publishing.
    21. Bielecki, Marcin & Stähler, Nikolai, 2018. "Labor tax reductions in Europe: The role of property taxation," Discussion Papers 30/2018, Deutsche Bundesbank.
    22. Drudi, Francesco & Moench, Emanuel & Holthausen, Cornelia & Weber, Pierre-François & Ferrucci, Gianluigi & Setzer, Ralph & Adao, Bernardino & Dées, Stéphane & Alogoskoufis, Spyros & Téllez, Mar Delgad, 2021. "Climate change and monetary policy in the euro area," Occasional Paper Series 271, European Central Bank.
    23. Kunka Petkova & Alfons J. Weichenrieder & Alfons Weichenrieder, 2017. "Price and Quantity Effects of the German Real Estate Transfer Tax," CESifo Working Paper Series 6538, CESifo.
    24. Ester Martínez-Ros & Rasi Kunapatarawong, 2019. "The Impact of Innovation and Green Fiscal Incentives on Employment in Spain," Hacienda Pública Española / Review of Public Economics, IEF, vol. 231(4), pages 125-154, December.
    25. Claudia Kettner-Marx & Mathias Kirchner & Daniela Kletzan-Slamanig & Mark Sommer & Kurt Kratena & Stefan E. Weishaar & Irene Burgers, 2018. "CATs – Options and Considerations for a Carbon Tax in Austria. Policy Brief," WIFO Studies, WIFO, number 60998, March.
    26. Claudia Kettner-Marx & Daniela Kletzan-Slamanig & Mathias Kirchner & Mark Sommer & Kurt Kratena & Stefan E. Weishaar & Irene Burgers, 2018. "CATs – Carbon Taxes in Austria. Implementation Issues and Impacts," WIFO Studies, WIFO, number 61185, March.
    27. Richters, Oliver & Siemoneit, Andreas, 2017. "Fear of stagnation? A review on growth imperatives," VÖÖ Discussion Papers 6/2017, Vereinigung für Ökologische Ökonomie e.V. (VÖÖ).
    28. Serena Fatica & Wouter Heynderickx & Andrea Pagano, 2020. "Banks, Debt And Risk: Assessing The Spillovers Of Corporate Taxes," Economic Inquiry, Western Economic Association International, vol. 58(2), pages 1023-1044, April.
    29. Stefan Speck, 2017. "Environmental tax reform and the potential implications of tax base erosions in the context of emission reduction targets and demographic change," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 34(3), pages 407-423, December.

  15. Salvador Barrios & Serena Fatica & Diego Martinez & Gilles Mourre, 2015. "The fiscal effects of work-related tax expenditures in Europe," European Economy - Economic Papers 2008 - 2015 545, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

    Cited by:

    1. Figari, Francesco & Barrios, Salvador & Coda Moscarola, Flavia & Gandullia, Luca, 2018. "Size and distributional pattern of pension-related tax expenditures in European countries," EUROMOD Working Papers EM15/18, EUROMOD at the Institute for Social and Economic Research.
    2. Barrios Cobos, Salvador & Dolls, Mathias & Maftei, Anamaria & Peichl, Andreas & Riscado, Sara & Varga, Janos & Wittneben, Christian, 2017. "Dynamic scoring of tax reforms in the European Union," ZEW Discussion Papers 17-017, ZEW - Leibniz Centre for European Economic Research.
    3. Agustin Redonda, 2016. "Tax Expenditures and Sustainability. An Overview," Discussion Notes 1603, Council on Economic Policies.
    4. Dolls, Mathias & Wittneben, Christian, 2017. "Dynamic Scoring of Tax Reforms in the EU," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168261, Verein für Socialpolitik / German Economic Association.

  16. Nicolas Carnot & Phil Evans & Serena Fatica & Gilles Mourre, 2015. "Income insurance: a theoretical exercise with empirical application for the euro area," European Economy - Economic Papers 2008 - 2015 546, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

    Cited by:

    1. Pilar Poncela & Filippo Pericoli & Anna Manca & Filippo Michela Nardo, 2016. "Risk Sharing in Europe," JRC Research Reports JRC104621, Joint Research Centre.
    2. Anna Iara, 2015. "Revenue for EMU: A contribution to the debate on Fiscal Union," Taxation Papers 54, Directorate General Taxation and Customs Union, European Commission.
    3. Nicolas Carnot & Magdalena Kizior & Gilles Mourre, 2017. "Fiscal stabilisation in the Euro-Area: A simulation exercise," Working Papers CEB 17-025, ULB -- Universite Libre de Bruxelles.
    4. Étienne Farvaque & Florence Huart, 2016. "Drowned by Numbers? Designing an EU-wide Unemployment Insurance," CIRANO Working Papers 2016s-33, CIRANO.
    5. Magdalena Kąkol, 2017. "Designing a fiscal union for the euro area," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 16(4), pages 413-432, December.
    6. Alessandro Ferrari & Anna Rogantini Picco, 2016. "International Risk Sharing in the EMU," Working Papers 17, European Stability Mechanism.
    7. Ralph Schmitt-Nilson, 2018. "Enhanced Fiscal Integration in the EMU? Proceedings of the joint workshop, organised by the European Commission, the European Stability Mechanism and the German Council of Economic Experts on 19 Septe," European Economy - Discussion Papers 082, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

  17. European Commission, 2014. "Tax reforms in EU Member States - 2014 Report," Taxation Papers 48, Directorate General Taxation and Customs Union, European Commission.

    Cited by:

    1. Lykova, L., 2016. "Tax Policy of Russia under the Crisis Conditions," Journal of the New Economic Association, New Economic Association, vol. 29(1), pages 186-192.
    2. Gilles Mourre & Savina Princen, 2015. "Tax Revenue Elasticities Corrected for Policy Changes in the EU," CESifo Working Paper Series 5657, CESifo.
    3. Salvador Barrios & Serena Fatica & Diego Martínez-López & Gilles Mourre, 2015. "The fiscal effects of work-related tax expenditures in Europe," Working Papers. Collection A: Public economics, governance and decentralization 1504, Universidade de Vigo, GEN - Governance and Economics research Network.
    4. Lojschova, Adriana & Wagner, Karin & Schmidt, Alexander & Akantziliotou, Calliope & Dujardin, Marine & Kennedy, Gerard & Pontuch, Peter, 2015. "Report on residential real estate and financial stability in the EU, Section 1. on Structural features of residential real estate markets," MPRA Paper 79723, University Library of Munich, Germany.
    5. Florian Wöhlbier & Caterina Astarita & Gilles Mourre, 2018. "Growth†Friendly Tax Structures: An Indicator†Based Approach," German Economic Review, Verein für Socialpolitik, vol. 19(1), pages 32-73, February.
    6. Angela Köppl & Margit Schratzenstaller-Altzinger, 2015. "The Austrian Tax System – Status Quo," WIFO Bulletin, WIFO, vol. 20(5), pages 55-71, April.
    7. Virginia Maestri, 2013. "Imputed rent and distributional effects of housing-related policies in Estonia, Italy and the United Kingdom," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 13(2), pages 35-58, December.
    8. Török, László, 2018. "Ireland before and after the Crisis – Authoritative but Hazardous Structural Reforms in Financial Crisis Management," Public Finance Quarterly, Corvinus University of Budapest, vol. 63(2), pages 254-274.
    9. Franziska Bremus & Jeremias Huber, 2016. "Corporate Taxation, Leverage, and Macroeconomic Stability," DIW Roundup: Politik im Fokus 93, DIW Berlin, German Institute for Economic Research.
    10. Milena Mathé & Gaetan Nicodeme & Savino Rua, 2015. "Tax shifts," Taxation Papers 59, Directorate General Taxation and Customs Union, European Commission.
    11. Agustin Redonda, 2016. "Tax Expenditures and Sustainability. An Overview," Discussion Notes 1603, Council on Economic Policies.
    12. Mykola Andriyash, 2016. "Tax Optimization As A Decisive Factor Of Economic Development (The Case Of Poland)," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 2(1).
    13. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    14. Barbara Annicchiarico & Claudio Cesaroni, 2016. "Tax Reforms and the Underground Economy: A Simulation-Based Analysis," CEIS Research Paper 366, Tor Vergata University, CEIS, revised 10 Feb 2016.
    15. Mura Petru-Ovidiu, 2015. "Tax Composition And Economic Growth. A Panel-Model Approach For Eastern Europe," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 89-101, February.
    16. Maestri, Virginia, 2012. "Economic well-being and distributional effects of housing-related policies in 3 European countries," EUROMOD Working Papers EM10/12, EUROMOD at the Institute for Social and Economic Research.
    17. Odd E. Nygård & John T. Revesz, 2015. "Optimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributions," Discussion Papers 809, Statistics Norway, Research Department.
    18. 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.
    19. Irena Szarowská, 2015. "Tax Shift by Economic Functions and Its Effect on Economic Growth in the European Union," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(6), pages 2127-2135.
    20. Condea Bogdan Virgil & Harangus Daniela, 2014. "Impact Of The Global Financial Crisis On Sovereign Debt In The European Union," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 719-727, July.
    21. Attinasi, Maria-Grazia & Prammer, Doris & Stähler, Nikolai & Tasso, Martino & Van Parys, Stefan, 2016. "Budget-neutral labour tax wedge reductions: A simulation-based analysis for selected euro area countries," Discussion Papers 26/2016, Deutsche Bundesbank.
    22. Mario Mansour, 2015. "Tax Policy in MENA Countries: Looking Back and Forward," IMF Working Papers 2015/098, International Monetary Fund.
    23. Virginia Maestri, 2012. "GINI DP 31: Economic Well-Being and Distributional Effects of Housing-Related Policies in 3 European Countries," GINI Discussion Papers 31, AIAS, Amsterdam Institute for Advanced Labour Studies.
    24. Salvador Barrios & Cecile Denis & Viginta Ivaskaite-Tamosiune & Adriana Reut & Estefania Vazquez Torres, 2019. "Housing taxation: a new database for Europe," JRC Working Papers on Taxation & Structural Reforms 2019-08, Joint Research Centre.
    25. Daniela PIRVU & Carmen Mihaela MOGOIU & Claudia STANCIU-TOLEA, 2017. "Taxation Of Personal Incomes In Romania: Present And Perspectives," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 16(1), pages 45-52.

  18. Serena Fatica, 2013. "Do corporate taxes distort capital allocation? Cross-country evidence from industry-level data," European Economy - Economic Papers 2008 - 2015 503, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

    Cited by:

    1. Kemal Cebeci, "undated". "Capital Taxation In European Transition Economies Comparative Analysis," Review of Socio - Economic Perspectives 202076, Reviewsep.

  19. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.

    Cited by:

    1. Stähler, Nikolai, 2019. "Who benefits from using property taxes to finance a labor tax wedge reduction?," Discussion Papers 03/2019, Deutsche Bundesbank.
    2. Salvador Barrios & Serena Fatica & Diego Martínez-López & Gilles Mourre, 2015. "The fiscal effects of work-related tax expenditures in Europe," Working Papers. Collection A: Public economics, governance and decentralization 1504, Universidade de Vigo, GEN - Governance and Economics research Network.
    3. Margit Schratzenstaller-Altzinger, 2013. "Vermögensbezogene Steuern. Ansatzpunkte, internationaler Vergleich und Optionen für Deutschland," WIFO Studies, WIFO, number 47219, March.
    4. Hinterlang, Natascha & Martin, Anika & Röhe, Oke & Stähler, Nikolai & Strobel, Johannes, 2022. "Using energy and emissions taxation to finance labor tax reductions in a multi-sector economy," Energy Economics, Elsevier, vol. 115(C).
    5. Bodnár, Katalin & Fadejeva, Ludmila & Iordache, Stefania & Malk, Liina & Paskaleva, Desislava & Pesliakaitė, Jurga & Jemec, Nataša Todorović & Tóth, Peter & Wyszyński, Robert, 2018. "How do firms adjust to rises in the minimum wage? Survey evidence from Central and Eastern Europe," Working Paper Series 2122, European Central Bank.
    6. Lect. Petru-Ovidiu Mura Ph. D, 2014. "Tax Measures For Economic Recovery In Eu," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 121-130, November.
    7. Theodoros Zachariadis, 2016. "Proposal for a Green Tax Reform in Cyprus," Cyprus Economic Policy Review, University of Cyprus, Economics Research Centre, vol. 10(2), pages 127-139, December.
    8. Florian Wöhlbier & Caterina Astarita & Gilles Mourre, 2018. "Growth†Friendly Tax Structures: An Indicator†Based Approach," German Economic Review, Verein für Socialpolitik, vol. 19(1), pages 32-73, February.
    9. Lipińska, Anna & von Thadden, Leopold, 2019. "On The Effectiveness Of Fiscal Devaluations In A Monetary Union," Macroeconomic Dynamics, Cambridge University Press, vol. 23(8), pages 3424-3456, December.
    10. Florian Wöhlbier & Caterina Astarita & Gilles Mourre, 2014. "Consolidation on the revenue side and growth-friendly tax structures: an indicator based approach," European Economy - Economic Papers 2008 - 2015 513, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    11. Torben M. Andersen & Claus T. Kreiner, 2015. "Baumol’s cost disease and the sustainability of the welfare state," EPRU Working Paper Series 2015-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    12. Schreiber, Tim, 2017. "Post-crisis economic policy coordination in the EU: The European Semester as trigger for the Europeanization of national policies? An analysis of the European Semester's impact on French environmental," PIPE - Papers on International Political Economy 29/2017, Free University Berlin, Center for International Political Economy.
    13. Carlos A. Vegh & Guillermo Vuletin, 2012. "How is Tax Policy Conducted over the Business Cycle?," NBER Working Papers 17753, National Bureau of Economic Research, Inc.
    14. Bielecki, Marcin & Stähler, Nikolai, 2018. "Labor tax reductions in Europe: The role of property taxation," Discussion Papers 30/2018, Deutsche Bundesbank.
    15. Mura Petru-Ovidiu, 2015. "Tax Composition And Economic Growth. A Panel-Model Approach For Eastern Europe," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 89-101, February.
    16. Odd E. Nygård & John T. Revesz, 2015. "Optimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributions," Discussion Papers 809, Statistics Norway, Research Department.
    17. 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.
    18. Hinterlang, Natascha & Martin, Anika & Röhe, Oke & Stähler, Nikolai & Strobel, Johannes, 2021. "Using energy and emissions taxation to finance labor tax reductions in a multi-sector economy: An assessment with EMuSe," Discussion Papers 50/2021, Deutsche Bundesbank.
    19. Bachmann, Ronald & Bechara, Peggy & Cim, Merve & Kramer, Anica, 2018. "Working women and labour market inequality. Research project for the Wilfried Martens Centre for European Studies: Final report - July 2018," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 195939.
    20. Kettner, Claudia & Leoni, Thomas & Köberl, Judith & Kortschak, Dominik & Kirchner, Mathias & Sommer, Mark & Wallenko, Laura & Bachner, Gabriel & Mayer, Jakob & Spittler, Nathalie & Kulmer, Veronika, 2024. "Modelling the economy-wide effects of unilateral CO2 pricing under different revenue recycling schemes in Austria – Searching for a triple dividend," Energy Economics, Elsevier, vol. 137(C).
    21. Condea Bogdan Virgil & Harangus Daniela, 2014. "Impact Of The Global Financial Crisis On Sovereign Debt In The European Union," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 719-727, July.
    22. Kayis-Kumar, Ann, 2015. "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper 71615, University Library of Munich, Germany.
    23. Attinasi, Maria-Grazia & Prammer, Doris & Stähler, Nikolai & Tasso, Martino & Van Parys, Stefan, 2016. "Budget-neutral labour tax wedge reductions: A simulation-based analysis for selected euro area countries," Discussion Papers 26/2016, Deutsche Bundesbank.
    24. Maria-Grazia Attinasi & Doris Prammer & Nikolai Stähler & Martino Tasso & Stefan van Parys, 2019. "Budget-Neutral Labor Tax Wedge Reductions: A Sumulation-Based Analysis for the Euro Area," International Journal of Central Banking, International Journal of Central Banking, vol. 15(4), pages 1-54, October.
    25. Ruppert, Kilian & Schön, Matthias & Stähler, Nikolai, 2021. "Consumption taxation to finance pension payments," Discussion Papers 47/2021, Deutsche Bundesbank.

  20. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.

    Cited by:

    1. Jean Pisani-Ferry & André Sapir & Guntram B. Wolff, . "EU-IMF assistance to euro area countries- an early assessment," Bruegel Blueprints, Bruegel, number 779.
    2. Margit Schratzenstaller-Altzinger, 2013. "Vermögensbezogene Steuern. Ansatzpunkte, internationaler Vergleich und Optionen für Deutschland," WIFO Studies, WIFO, number 47219, March.
    3. -, 2013. "Fiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 3101 edited by Eclac.
    4. Luca Barbone & Misha V. Belkindas & Leon Bettendorf & Richard Bird & Mikhail Bonch-Osmolovskiy & Michael Smart, 2013. "Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports 0116, CASE-Center for Social and Economic Research.
    5. Wickens, Michael R. & Polito, Vito, 2013. "Is the UK triple-A?," CEPR Discussion Papers 9378, C.E.P.R. Discussion Papers.
    6. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    7. Silvia Rocha-Akis, 2012. "The Pain and Gain of Offshoring: The Effects of Tax Progression in a Segmented Labour Market," CESifo Working Paper Series 3739, CESifo.
    8. Antonio Bassanetti & Matteo Bugamelli & Sandro Momigliano & Roberto Sabbatini & Francesco Zollino, 2013. "The policy response to macroeconomic and fiscal imbalances in Italy in the last fifteen years," Questioni di Economia e Finanza (Occasional Papers) 211, Bank of Italy, Economic Research and International Relations Area.
    9. 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.
    10. Ladislav Prusa, 2008. "New system of social services financing: myths and mistakes," ACTA VSFS, University of Finance and Administration, vol. 2(2), pages 197-206.
    11. Krajewska, Anna, 2019. "Opodatkowanie konsumpcji, pracy i kapitału w krajach Unii Europejskiej," Gospodarka Narodowa-The Polish Journal of Economics, Szkoła Główna Handlowa w Warszawie / SGH Warsaw School of Economics, vol. 2019(2), June.
    12. Ales S. BERK & Mitja COK & Marko KOSAK & Joze SAMBT, 2013. "CEE Transition from PAYG to Private Pensions: Income Gaps and Asset Allocation," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 63(4), pages 360-381, August.
    13. Virginia Maestri, 2013. "Imputed rent and distributional effects of housing-related policies in Estonia, Italy and the United Kingdom," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 13(2), pages 35-58, December.
    14. 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.
    15. 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.
    16. Vera Santomartino & Barbara Bratta & Paolo Acciari, . "Analysing MNEs structure and activities using country-by-country reports. Evidence from the Italian dataset," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    17. International Monetary Fund, 2013. "Portugal: Selected Issues Paper," IMF Staff Country Reports 2013/019, International Monetary Fund.
    18. Tereza Šinkyříková & Jana Soukopová, 2012. "Impact of standard rate of VAT on tax mix in EU 27," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(7), pages 369-378.
    19. Daniela Penu & Diana Mihaela Apostol & Cristina Balaceanu, 2013. "The Fiscal Pressure in Romania in the Context of Economic Crisis," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 106-110, December.
    20. Jaanika Merikull & Tairi Room & Karsten Staehr, 2013. "Perceptions of unreported economic activities in Baltic Firms. Individualistic and non-individualistic motives," Bank of Estonia Working Papers wp2012-8, Bank of Estonia, revised 04 Feb 2013.
    21. Ulrike Huemer & Helmut Mahringer, 2020. "Arbeitsmarktmonitor 2019. Update des jährlichen EU-weiten Arbeitsmarktbeobachtungssystems," WIFO Studies, WIFO, number 66910, March.
    22. Polito, Vito & Wickens, Michael, 2015. "Sovereign credit ratings in the European Union: A model-based fiscal analysis," European Economic Review, Elsevier, vol. 78(C), pages 220-247.
    23. European Commission, 2019. "Taxation trends in the European Union: 2018 edition," Taxation trends 2019, Directorate General Taxation and Customs Union, European Commission.
    24. Alexander Krenek & Margit Schratzenstaller-Altzinger, 2018. "A European Net Wealth Tax," WIFO Working Papers 561, WIFO.
    25. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    26. European Commission, 2018. "Tax Policies in the European Union: 2018 Survey," Taxation Survey 2018, Directorate General Taxation and Customs Union, European Commission.
    27. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    28. Sarah Godar & Christoph Paetz & Achim Truger, 2015. "The scope for progressive tax reform in the OECD countries. A macroeconomic perspective with a case study for Germany," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(5), pages 79-117.
    29. Bajo-Buenestado, Raúl, 2016. "Evidence of asymmetric behavioral responses to changes in gasoline prices and taxes for different fuel types," Energy Policy, Elsevier, vol. 96(C), pages 119-130.
    30. Georgia Kaplanoglou & Vassilis T. Rapanos, 2018. "Evolutions in Consumption Inequality and Poverty in Greece: The Impact of the Crisis and Austerity Policies," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 64(1), pages 105-126, March.
    31. Silvia Haas & Ulrike Huemer & Helmut Mahringer, 2013. "Labour Market Monitor 2012. An EU-wide Labour Market Monitoring System (Updated Annually)," WIFO Studies, WIFO, number 46992, March.
    32. Margit Schratzenstaller, 2013. "Besteuerung höherer Einkommen und Vermögen: internationale Entwicklungstendenzen, Möglichkeiten und Grenzen," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 13-34.
    33. BRECHET, Thierry & PERALTA, Susana, 2012. "Markets for tradable emission permits with fiscal competition," LIDAM Discussion Papers CORE 2012054, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    34. European Commission, 2014. "Taxation trends in the European Union: 2014 edition," Taxation trends 2014, Directorate General Taxation and Customs Union, European Commission.
    35. Benedikt Franke & Dirk Simons & Dennis Voeller, 2016. "Who benefits from the preferential treatment of business property under the German inheritance tax?," Journal of Business Economics, Springer, vol. 86(9), pages 997-1041, December.
    36. Leoš Vítek, 2013. "Corporate Income Taxation and the Corporate Tax Base in the Czech Republic [Zdanění firem a jejich daňový základ v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(2), pages 38-49.
    37. Květa Kubátová & Aneta Borůvková, 2014. "Changes in Tax Mixes of European Union Countries in Crisis [Změny daňových mixů zemí Evropské unie v důsledku krize]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(1), pages 87-104.
    38. Franke, Benedikt & Simons, Dirk & Voeller, Dennis, 2014. "How do employment tax credits work? An analysis of the German inheritance tax," ZEW Discussion Papers 14-090, ZEW - Leibniz Centre for European Economic Research.
    39. Hana Zídková, 2014. "Determinants of VAT Gap in EU," Prague Economic Papers, Prague University of Economics and Business, vol. 2014(4), pages 514-530.

  21. 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.

    Cited by:

    1. Kremer, Jana & Stähler, Nikolai, 2013. "Structural and cyclical effects of tax progression," Discussion Papers 15/2013, Deutsche Bundesbank.
    2. Bernadeta Baran, 2013. "Reguła średniookresowego celu budżetowego w Unii Europejskiej," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 11-12, pages 23-47.
    3. Schreiber, Tim, 2017. "Post-crisis economic policy coordination in the EU: The European Semester as trigger for the Europeanization of national policies? An analysis of the European Semester's impact on French environmental," PIPE - Papers on International Political Economy 29/2017, Free University Berlin, Center for International Political Economy.
    4. Carlos A. Vegh & Guillermo Vuletin, 2012. "How is Tax Policy Conducted over the Business Cycle?," NBER Working Papers 17753, National Bureau of Economic Research, Inc.
    5. Schlegelmilch, Kai & Cottrell, Jacqueline & Runkel, Matthias & Mahler, Alexander, 2016. "Environmental tax reform in developing, emerging and transition economies," IDOS Studies, German Institute of Development and Sustainability (IDOS), volume 93, number 93, December.
    6. Mykola Andriyash, 2016. "Tax Optimization As A Decisive Factor Of Economic Development (The Case Of Poland)," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 2(1).
    7. Bianchi, Francesco & Comin, Diego & Kung, Howard & Kind, Thilo & Matusche, Alexander, 2019. "Slow recoveries through fiscal austerity: New insights in the effects of fiscal austerity," ZEW policy briefs 2/2019, ZEW - Leibniz Centre for European Economic Research.
    8. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    9. Mura Petru-Ovidiu, 2015. "Tax Composition And Economic Growth. A Panel-Model Approach For Eastern Europe," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 89-101, February.
    10. Brendan O'Connor, 2013. "The Structure of Ireland’s Tax System and Options for Growth Enhancing Reform," The Economic and Social Review, Economic and Social Studies, vol. 44(4), pages 511-540.
    11. Chang Woon Nam, 2013. "Comparison of Reduced Corporate Tax Rate in the EU," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(01), pages 69-70, May.
    12. International Monetary Fund, 2013. "Czech Republic: Selected Issues," IMF Staff Country Reports 2013/243, International Monetary Fund.

  22. Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme, 2012. "The Debt-Equity Bias: consequences and solutions," Taxation Papers 33, Directorate General Taxation and Customs Union, European Commission.

    Cited by:

    1. Bernardi, Luigi, 2014. "Tax reforms in EU Member States subce rhe turn of the New centuri: selected observations," MPRA Paper 56856, University Library of Munich, Germany.
    2. Thomas Hemmelgarn & Daniel Teichmann, 2013. "Tax Reforms and the Capital Structure of Banks," Taxation Papers 37, Directorate General Taxation and Customs Union, European Commission.
    3. Castillo Murciego, Ángela & López-Laborda, Julio, 2017. "Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 11, pages 1-47.
    4. Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2025. "Firm responses to an interest barrier: empirical evidence," Fiscal Studies, John Wiley & Sons, vol. 46(2), pages 211-237, June.
    5. 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.
    6. Fischer, Marcel & Jensen, Bjarne Astrup, 2019. "The debt tax shield in general equilibrium," Journal of Banking & Finance, Elsevier, vol. 100(C), pages 151-166.
    7. Milena Mathé & Gaetan Nicodeme & Savino Rua, 2015. "Tax shifts," Taxation Papers 59, Directorate General Taxation and Customs Union, European Commission.
    8. N. Nazukova, 2015. "Theoretical framework on the assessment of the tax burden on capital investment," Economy and Forecasting, Valeriy Heyets, issue 2, pages 21-33.
    9. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    10. Marina Purina, 2021. "Human Freedom and Effective Corporate Income Tax Rates of CEE Listed Companies," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2021(2), pages 05-28.
    11. Yun Luo & Sailesh Tanna, 2014. "Taxation and bank risk-taking," Chapters, in: Sajid M. Chaudhry & Andrew W Mullineux (ed.), Taxing Banks Fairly, chapter 2, pages 31-53, Edward Elgar Publishing.
    12. Coeuré, B., 2015. "Completing the single market in capital," Financial Stability Review, Banque de France, issue 19, pages 15-24, April.
    13. Luigi Bernardi, 2014. "Tax Reforms in the EU Member States Since the Turn of the New Century: Selected Observations," Working papers 2, Società Italiana di Economia Pubblica.
    14. 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.
    15. Fischer, Marcel & Jensen, Bjarne Astrup, 2024. "The tax shield increases the interest rate," Journal of Banking & Finance, Elsevier, vol. 161(C).
    16. Kayis-Kumar, Ann, 2015. "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper 71615, University Library of Munich, Germany.
    17. Serena Fatica & Wouter Heynderickx & Andrea Pagano, 2020. "Banks, Debt And Risk: Assessing The Spillovers Of Corporate Taxes," Economic Inquiry, Western Economic Association International, vol. 58(2), pages 1023-1044, April.
    18. Ahmed Mahdi Belouafi & Chaouki Bourakba & Karima Saci, 2015. "Islamic Finance and Financial Stability: A Review of the Literature التمويل الإسلامي والاستقرار المالي: مراجعة الأدبيات النظرية," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 28(2), pages 3-42, July.
    19. Portal, Márcio Telles & Laureano, Luis, 2017. "Does Brazilian allowance for corporate equity reduce the debt bias? Evidences of rebound effect and ownership-induced ACE clientele," Research in International Business and Finance, Elsevier, vol. 42(C), pages 480-495.
    20. Ahmed Belouafi, 2014. "Islamic Finance and Financial Stability: A Review of Theoretical Literature التمويل الإسلامي والاستقرار المالي: مراجعة الأدبيات النظرية," Papers or presentations in the in-house seminars conducted by the Islamic Economics Institute, KAAU. 45, Islamic Economics Institute, King Abdulaziz University.

  23. European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.

    Cited by:

    1. Salvador Barrios & Serena Fatica & Diego Martínez-López & Gilles Mourre, 2015. "The fiscal effects of work-related tax expenditures in Europe," Working Papers. Collection A: Public economics, governance and decentralization 1504, Universidade de Vigo, GEN - Governance and Economics research Network.
    2. Kremer, Jana & Stähler, Nikolai, 2013. "Structural and cyclical effects of tax progression," Discussion Papers 15/2013, Deutsche Bundesbank.
    3. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
    4. 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.
    5. Florian Wöhlbier & Caterina Astarita & Gilles Mourre, 2018. "Growth†Friendly Tax Structures: An Indicator†Based Approach," German Economic Review, Verein für Socialpolitik, vol. 19(1), pages 32-73, February.
    6. Florian Wöhlbier & Caterina Astarita & Gilles Mourre, 2014. "Consolidation on the revenue side and growth-friendly tax structures: an indicator based approach," European Economy - Economic Papers 2008 - 2015 513, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    7. International Monetary Fund, 2013. "Portugal: Selected Issues Paper," IMF Staff Country Reports 2013/019, International Monetary Fund.
    8. Carlos A. Vegh & Guillermo Vuletin, 2012. "How is Tax Policy Conducted over the Business Cycle?," NBER Working Papers 17753, National Bureau of Economic Research, Inc.
    9. MAIER ESSINGER Sofia & RICCI Mattia, 2022. "The Redistributive Impact of Consumption Taxation in the EU: Lessons from the post-financial crisis decade," JRC Working Papers on Taxation & Structural Reforms 2022-10, Joint Research Centre.
    10. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    11. Mura Petru-Ovidiu, 2015. "Tax Composition And Economic Growth. A Panel-Model Approach For Eastern Europe," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 89-101, February.
    12. Predrag Trpeski & Biljana Tashevska, 2012. "Labour Tax Wedge In The Republic Of Macedonia - Trends And International Comparison," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-24.
    13. Brendan O'Connor, 2013. "The Structure of Ireland’s Tax System and Options for Growth Enhancing Reform," The Economic and Social Review, Economic and Social Studies, vol. 44(4), pages 511-540.
    14. 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.
    15. Condea Bogdan Virgil & Harangus Daniela, 2014. "Impact Of The Global Financial Crisis On Sovereign Debt In The European Union," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 719-727, July.
    16. Claudia Kettner-Marx & Daniela Kletzan-Slamanig & Mathias Kirchner & Mark Sommer & Kurt Kratena & Stefan E. Weishaar & Irene Burgers, 2018. "CATs – Carbon Taxes in Austria. Implementation Issues and Impacts," WIFO Studies, WIFO, number 61185, March.
    17. Kayis-Kumar, Ann, 2015. "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper 71615, University Library of Munich, Germany.
    18. Lourdes Jerez Barroso & Fidel Picos Sánchez, 2012. "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 203(4), pages 23-56, December.
    19. Květa Kubátová & Aneta Borůvková, 2014. "Changes in Tax Mixes of European Union Countries in Crisis [Změny daňových mixů zemí Evropské unie v důsledku krize]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(1), pages 87-104.
    20. Federica Lanterna & Paolo Liberati, 2024. "On the Use of the Value Added Tax for Redistributive Purposes in Italy," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 10(2), pages 551-584, July.

  24. Fatica, Serena, 2011. "Preferences for redistribution, the size of government and the tax system," MPRA Paper 29782, University Library of Munich, Germany.

    Cited by:

    1. Bilal El Rafhi & Alexandre Volle, 2020. "The Effect of the Arab Spring on Preferences for Redistribution in Egypt," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 66(4), pages 875-903, December.
    2. Bilal El Rafhi & Alexandre Volle, 2019. "The Effect of the Arab Spring on the Preferences for Redistribution in Egypt," Post-Print hal-02101392, HAL.

  25. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.

    Cited by:

    1. C. Benassi & E. Randon, 2015. "Optimal Commodity Taxation and Income Distribution," Working Papers wp1001, Dipartimento Scienze Economiche, Universita' di Bologna.
    2. Daniela MITRAN, 2017. "European Trends In Split Vat," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 48(4), pages 43-50, December.
    3. Farhi, Emmanuel & Gopinath, Gita & Itskhoki, Oleg, 2011. "Fiscal Devaluations," CEPR Discussion Papers 8721, C.E.P.R. Discussion Papers.
    4. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    5. Jean Pisani-Ferry & André Sapir & Guntram B. Wolff, . "EU-IMF assistance to euro area countries- an early assessment," Bruegel Blueprints, Bruegel, number 779.
    6. European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
    7. Doris Prammer & Lukas Reiss, 2014. "Fiscal Projections by the Oesterreichische Nationalbank: Methods and Motives," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 2, pages 31-48.
    8. Michal Hlavacek & Hana Hejlova, 2015. "A Comprehensive Method for House Price Sustainability Assessment," Occasional Publications - Chapters in Edited Volumes, in: CNB Financial Stability Report 2014/2015, chapter 0, pages 121-130, Czech National Bank, Research and Statistics Department.
    9. van Oudheusden, P., 2012. "Dynamic Scoring Through Creative Destruction," Discussion Paper 2012-084, Tilburg University, Center for Economic Research.
    10. Luca Barbone & Misha V. Belkindas & Leon Bettendorf & Richard Bird & Mikhail Bonch-Osmolovskiy & Michael Smart, 2013. "Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports 0116, CASE-Center for Social and Economic Research.
    11. Tanja Kosi & Štefan Bojnec, 2010. "Tax Competitiveness of Croatia and Slovenia as Tourist Destinations," Academica Turistica - Tourism and Innovation Journal, University of Primorska Press, vol. 3(1-2), pages 38-52.
    12. Wickens, Michael R. & Polito, Vito, 2013. "Is the UK triple-A?," CEPR Discussion Papers 9378, C.E.P.R. Discussion Papers.
    13. Silvia Rocha-Akis, 2012. "The Pain and Gain of Offshoring: The Effects of Tax Progression in a Segmented Labour Market," CESifo Working Paper Series 3739, CESifo.
    14. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
    15. 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.
    16. Ladislav Prusa, 2008. "New system of social services financing: myths and mistakes," ACTA VSFS, University of Finance and Administration, vol. 2(2), pages 197-206.
    17. Gadatsch, Niklas & Stähler, Nikolai & Weigert, Benjamin, 2016. "German labor market and fiscal reforms 1999–2008: Can they be blamed for intra-euro area imbalances?," Journal of Macroeconomics, Elsevier, vol. 50(C), pages 307-324.
    18. Francesco Pappadà & Yanos Zylberberg, 2014. "Austerity plans and tax evasion : theory and evidence from Greece," Cahiers de Recherches Economiques du Département d'économie 14.01, Université de Lausanne, Faculté des HEC, Département d’économie.
    19. Ilona Skačkauskienė, 2013. "Research on the dynamics of Lithuanian state revenue and preferences for expenditure allocation," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 14(4), pages 806-817, September.
    20. Sijbren Cnossen, 2012. "Taxing Consumption or Income: Du Pareil au Meme," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(13), March.
    21. Zdeněk Hrdlička & Jana Ištvánfyová & Leoš Vítek, 2010. "Systémy účetnictví a evidence daňových příjmů vládních institucí [The System of Accounting for Government Tax Revenues]," Politická ekonomie, Prague University of Economics and Business, vol. 2010(2), pages 253-270.
    22. Antonio De Socio & Valentina Nigro, 2012. "Does corporate taxation affect cross-country firm leverage?," Temi di discussione (Economic working papers) 889, Bank of Italy, Economic Research and International Relations Area.
    23. Leon Bettendorf & Duncan van Limbergen, 2013. "The stability of tax elasticities in The Netherlands," CPB Discussion Paper 256, CPB Netherlands Bureau for Economic Policy Analysis.
    24. Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012. "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part I)," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(1), pages 156-186, March.
    25. Ana Grdoviæ Gnip & Iva Tomic, 2010. "How hard does the tax bite hurt? Croatian vs. European worker," Financial Theory and Practice, Institute of Public Finance, vol. 34(2), pages 109-142.
    26. Mihaila, Nicoleta & Isachi, Silvia, 2011. "The Economic Crisis And The Evolution Of The Economic And Financial Activity Of The Sme," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 15(3), pages 88-97.
    27. Mojmír Helísek, 2008. "Accession of the Czech Republic into euro area and Maastricht convergence criteria from the perspective of theory of „impossible trinity“," ACTA VSFS, University of Finance and Administration, vol. 2(2), pages 138-157.
    28. Paulus, Alari, 2015. "Tax evasion and measurement error: An econometric analysis of survey data linked with tax records," ISER Working Paper Series 2015-10, Institute for Social and Economic Research.
    29. 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.
    30. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.
    31. Alexei Izyumov, 2010. "Human Costs of Post-communist Transition: Public Policies and Private Response," Review of Social Economy, Taylor & Francis Journals, vol. 68(1), pages 93-125.
    32. Květa Kubátová, 2011. "The Comparative Analysis of Specific Effective Average Tax Rates of Corporation in the EU Countries in Years 1998 - 2007 [Komparativní analýza specifických efektivních průměrných sazeb daní korpora," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 79-91.
    33. European Commission, 2017. "Taxation trends in the European Union: 2017 edition," Taxation trends 2017, Directorate General Taxation and Customs Union, European Commission.
    34. Alberto Gago & Xavier Labandeira & Xiral López Otero, 2014. "A Panorama on Energy Taxes and Green Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, vol. 208(1), pages 145-190, March.
    35. Copenhagen Economics, 2010. "Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU," Taxation Studies 0034, Directorate General Taxation and Customs Union, European Commission, revised Apr 2011.
    36. Giampaolo Arachi & Valeria Bucci & Alessandra Casarico, 2015. "Tax structure and macroeconomic performance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(4), pages 635-662, August.
    37. Daniela Penu & Diana Mihaela Apostol & Cristina Balaceanu, 2013. "The Fiscal Pressure in Romania in the Context of Economic Crisis," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 106-110, December.
    38. Spencer, Thomas & Lucas, Chancel & Emmanuel, Guerin, 2012. "Exiting the crisis in the right direction: A sustainable and shared prosperity plan for Europe," MPRA Paper 38802, University Library of Munich, Germany.
    39. Maria Andrada Georgescu, 2009. "The Tax Burden In Eu-27," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    40. Boryana Madzharova, 2012. "Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe," CERGE-EI Working Papers wp462, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    41. Carlos A. Vegh & Guillermo Vuletin, 2012. "How is Tax Policy Conducted over the Business Cycle?," NBER Working Papers 17753, National Bureau of Economic Research, Inc.
    42. van Oudheusden, P., 2012. "Dynamic Scoring Through Creative Destruction," Other publications TiSEM 13955715-2cbb-443b-a099-9, Tilburg University, School of Economics and Management.
    43. European Commission, 2019. "Taxation trends in the European Union: 2018 edition," Taxation trends 2019, Directorate General Taxation and Customs Union, European Commission.
    44. World Bank Group, 2015. "Serbia Public Finance Review," World Bank Publications - Reports 22675, The World Bank Group.
    45. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    46. Primož Dolenc & Suzana Laporšek, 2010. "Tax Wedge on Labour and its Effect on Employment Growth in the European Union," Prague Economic Papers, Prague University of Economics and Business, vol. 2010(4), pages 344-358.
    47. Petr Budinsky & Radim Valencik, 2008. "Redistribution systems theory as a key to reality decoding," ACTA VSFS, University of Finance and Administration, vol. 2(2), pages 158-175.
    48. Mark Hallerberg, 2012. "Explaining European Patterns of Taxation: From the Introduction of the Euro to the Euro-Crisis," Research Department Publications 4777, Inter-American Development Bank, Research Department.
    49. Bleischwitz, Raimund, 2009. "Eco-innovation - putting the EU on the path to a resource and energy efficient economy," MPRA Paper 19939, University Library of Munich, Germany.
    50. Di Giacomo, Marina & Piacenza, Massimiliano & Scervini, Francesco & Turati, Gilberto, 2015. "Should we resurrect ‘TIPP flottante’ if oil price booms again? Specific taxes as fuel consumer price stabilizers," Energy Economics, Elsevier, vol. 51(C), pages 544-552.
    51. Paula Lazar & Maria-Oana Filipescu, 2015. "E.U. versus O.E.C.D. Taxation – An Extended Overview for Direct Taxes and Social Contributions," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 3(1), pages 22-27.
    52. Paulus, Alari & Peichl, Andreas, 2009. "Effects of flat tax reforms in Western Europe," Journal of Policy Modeling, Elsevier, vol. 31(5), pages 620-636, September.
    53. Ioana-Laura Tibulca, 2014. "Fiscal Convergence in the European Union in the Context of the Global Financial Crisis," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 152-158, April.
    54. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    55. Sarah Godar & Christoph Paetz & Achim Truger, 2015. "The scope for progressive tax reform in the OECD countries. A macroeconomic perspective with a case study for Germany," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(5), pages 79-117.
    56. Doris Prammer, 2011. "Quality of taxation and the crisis: Tax shifts from a growth perspective," Taxation Papers 29, Directorate General Taxation and Customs Union, European Commission.
    57. MIHAILA, Nicoleta, 2014. "Comparative Analysis Regarding The Enterprises Taxation In Romania And Some European Union Member States," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 18(4), pages 52-62.
    58. Brendan O'Connor, 2013. "The Structure of Ireland’s Tax System and Options for Growth Enhancing Reform," The Economic and Social Review, Economic and Social Studies, vol. 44(4), pages 511-540.
    59. Alena Andrejovská & Lucia Mihóková, 2015. "Developments of VAT Rates in EU Countries in the Context of Harmonization and Fiscal Consolidation," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(2), pages 487-498.
    60. Zylicz, Tomasz, 2010. "Goals and Principles of Environmental Policy," International Review of Environmental and Resource Economics, now publishers, vol. 3(4), pages 299-334, May.
    61. Jan Mertl, 2008. "Public economics in current health policy," ACTA VSFS, University of Finance and Administration, vol. 2(2), pages 176-188.
    62. Kveta Kubatova, 2008. "Tax mix impact on the growing differences between the tax quota of the Czech Republic and Slovakia," ACTA VSFS, University of Finance and Administration, vol. 2(2), pages 189-196.
    63. Dragan Roller & Sabina Hodžić & Sanja Premec, 2014. "Corporate income taxation in the Croatian hotel industry in relation to the Mediterranean countries of Europe," Tourism and Hospitality Industry section5-5, University of Rijeka, Faculty of Tourism and Hospitality Management.
    64. Marius Cristian Milos & Laura Raisa Milos, 2014. "Indirect Taxation Trends In The European Union Member States," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 96-103, December.
    65. Papageorgiou, Dimitris, 2012. "Fiscal policy reforms in general equilibrium: The case of Greece," Journal of Macroeconomics, Elsevier, vol. 34(2), pages 504-522.
    66. Margit Schratzenstaller-Altzinger & Alexander Krenek, 2019. "Tax-based Own Resources to Finance the EU Budget. Potential Revenues, Summary Evaluation from a Sustainability Perspective, and Implementation Aspects," WIFO Working Papers 581, WIFO.
    67. Dimitris Papageorgiou, 2009. "Macroeconomic Implications of Alternative Tax Regimes: The Case of Greece," Working Papers 97, Bank of Greece.
    68. Bunescu Liliana & Mihaiu Diana Marieta, 2010. "A Short Analysis On The Sensitivity Of Tax Revenues In Romania During 2000 - 2009," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 332-337, July.
    69. Institute for Fiscal Studies, 2011. "A retrospective evaluation of elements of the EU VAT system," Taxation Studies 0039, Directorate General Taxation and Customs Union, European Commission.
    70. B. Merlevede & G. Rayp & S. Van Parys & T. Verbeke, 2011. "Do EU15 countries compete over labour taxes?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/750, Ghent University, Faculty of Economics and Business Administration.
    71. Margit Schratzenstaller, 2013. "Besteuerung höherer Einkommen und Vermögen: internationale Entwicklungstendenzen, Möglichkeiten und Grenzen," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 13-34.
    72. European Commission, 2014. "Taxation trends in the European Union: 2014 edition," Taxation trends 2014, Directorate General Taxation and Customs Union, European Commission.
    73. Anamarija Separovic, 2009. "The Influence of the Tax Wedge on Unemployment in OECD Countries in Comparison with Croatia," Financial Theory and Practice, Institute of Public Finance, vol. 33(4), pages 463-477.
    74. Srđan Đinđić, 2013. "Taxation And Forms Of Organising Business Activities," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 58(196), pages 133-156, January –.
    75. Erdős, Tibor, 2012. "Egykulcsos jövedelemadó és gazdasági növekedés [Single-rate income tax and economic growth]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 109-138.
    76. Camelia Surugiu & Marius-Razvan Surugiu, 2015. "Innovation-Led Economic Development Through Marketing And Tax Incentives," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 106-115.
    77. Leoš Vítek, 2012. "Changes in the taxation of personal and corporate income in developed countries," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(2), pages 465-474.
    78. Konya Istvan, 2013. "Development accounting with wedges: the experience of six European countries," The B.E. Journal of Macroeconomics, De Gruyter, vol. 13(1), pages 245-286, June.
    79. Laenen, Wout & Moons, Cindy & Persyn, Damiaan, 2011. "The effect of labour taxes on labour demand: a comparison between Belgium and neighbouring countries," Working Papers 2011/25, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
    80. Mr. Tigran Poghosyan, 2011. "Assessing the Variability of Tax Elasticities in Lithuania," IMF Working Papers 2011/270, International Monetary Fund.
    81. Vuta Mariana, 2012. "Eco - Fiscal Policy In Romania: Mith Or Reality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 521-526, December.
    82. Mihaila, Nicoleta, 2012. "Influence Of The Social Contributions On The Enterprise Behaviour," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 16(2), pages 189-202.
    83. European Commission, 2016. "Taxation trends in the European Union: 2016 edition," Taxation trends 2016, 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.

    Cited by:

    1. Chrysanthi Balomenou & Konstantinos kolovos, 2013. "Universities' funding in the the current global financial crisis: Threat or opportunity for the implementation of Triple Helix Theory?," ERSA conference papers ersa13p839, European Regional Science Association.
    2. European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
    3. Mathias Dolls & Clemens Fuest & Andreas Peichl, 2009. "Automatic Stabilizers and Economic Crisis: US vs. Europe," CESifo Working Paper Series 2878, CESifo.
    4. Bettina Bahn-Walkowiak & Raimund Bleischwitz & Martin Distelkamp & Mark Meyer, 2012. "Taxing construction minerals: a contribution to a resource-efficient Europe," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 25(1), pages 29-43, July.
    5. Jan Babecky & Oxana Babetskaia-Kukharchuk & Kamil Galuscak & Dana Hajkova & Jaroslav Hermanek & Tomas Holub & Roman Horvath & Petr Jakubik & Lubos Komarek & Zlatuse Komarkova & Petr Kral & Filip Novot, 2008. "Analyses of the Czech Republic's Current Economic Alignment with the Euro Area 2008," Occasional Publications - Edited Volumes, Czech National Bank, Research and Statistics Department, number as08 edited by Dana Hajkova, July.
    6. European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
    7. Chrysanthi Balomenou & Aniko Kalman & Konstantinos Kolovos, 2014. "Comparative analysis of the implementation of Triple Helix Theory in Greece and Hungary and lessons learned from both cases´," ERSA conference papers ersa14p954, European Regional Science Association.
    8. Marcin Piatkowski & Mariusz Jarmuzek, 2008. "Zero Corporate Income Tax in Moldova: Tax Competition and Its Implications for Eastern Europe," IMF Working Papers 2008/203, International Monetary Fund.
    9. Panu Poutvaara & Andreas Wagener, 2004. "Why is the Public Sector More Labor-Intensive? A Distortionary Tax Argument," CESifo Working Paper Series 1259, CESifo.
    10. Silvia Rocha-Akis & Ronnie Schöb, 2010. "Welfare Policy in the Presence of Unionised Labour and Internationally Mobile Firms," CESifo Working Paper Series 3032, CESifo.
    11. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    12. Peichl, Andreas & Dieckhoener, Caroline, 2009. "Financing social security: simulating different welfare state systems for Germany," EUROMOD Working Papers EM3/09, EUROMOD at the Institute for Social and Economic Research.
    13. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
    14. Thomas Hemmelgarn & Gaëtan Nicodème, 2010. "The 2008 Financial Crisis and Taxation Policy," Working Papers CEB 10-006.RS, ULB -- Universite Libre de Bruxelles.
    15. Arsić, Milojko & Altiparmakov, Nikola, 2013. "Equity aspects of VAT in emerging European countries: A case study of Serbia," Economic Systems, Elsevier, vol. 37(2), pages 171-186.
    16. Walpurga Köhler-Töglhofer & Lukas Reiss, 2011. "Austria’s Tax Structure in International Comparison – A Statistical and Economic Analysis," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 1, pages 21-40.
    17. Anne Lauringson, 2011. "Unemployment Benefits In A Period Of Crisis: The Effect On Unemployment Duration," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 82, Faculty of Economics and Business Administration, University of Tartu (Estonia).
    18. Tobias König & Andreas Wagener, 2008. "(Post-)Materialist Attitudes and the Mix of Capital and Labour Taxation," CESifo Working Paper Series 2366, CESifo.
    19. Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012. "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part I)," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(1), pages 156-186, March.
    20. Silvia Haas & Hedwig Lutz & Helmut Mahringer & Eva Rückert, 2010. "Implementierung und Testung des "Arbeitsmarktmonitors der Arbeiterkammer Wien"," WIFO Studies, WIFO, number 43103, March.
    21. International Monetary Fund, 2011. "Iceland: Advancing Tax Reform and the Taxation of Natural Resources," IMF Staff Country Reports 2011/138, International Monetary Fund.
    22. Bowen, Alex, 2011. "Raising finance to support developing country action: some economic considerations," LSE Research Online Documents on Economics 37572, London School of Economics and Political Science, LSE Library.
    23. Francisco de Castro Fernández & José Manuel González Mínguez, 2008. "The composition of public finances and long-term growth: a macroeconomic approach," Occasional Papers 0809, Banco de España.
    24. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.
    25. Květa Kubátová, 2011. "The Comparative Analysis of Specific Effective Average Tax Rates of Corporation in the EU Countries in Years 1998 - 2007 [Komparativní analýza specifických efektivních průměrných sazeb daní korpora," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 79-91.
    26. Cok, Mitja & Sambt, Joze & Kosak, Marko & Verbic, Miroslav & Majcen, Boris, 2011. "Distribution of personal income tax changes in Slovenia," MPRA Paper 32704, University Library of Munich, Germany.
    27. Lourdes Jerez Barroso, 2011. "Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias," Hacienda Pública Española / Review of Public Economics, IEF, vol. 197(2), pages 113-146, June.
    28. European Commission, 2017. "Taxation trends in the European Union: 2017 edition," Taxation trends 2017, Directorate General Taxation and Customs Union, European Commission.
    29. Jaan Masso & Jaanika Meriküll & Priit Vahter, 2011. "Gross Profit Taxation Versus Distributed Profit Taxation And Firm Performance: Effects Of Estonia’S Corporate Income Tax Reform," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 81, Faculty of Economics and Business Administration, University of Tartu (Estonia).
    30. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    31. European Commission, 2019. "Taxation trends in the European Union: 2018 edition," Taxation trends 2019, Directorate General Taxation and Customs Union, European Commission.
    32. Kostarakos, Ilias & Varthalitis, Petros, 2020. "Effective tax rates in Ireland," Research Series, Economic and Social Research Institute (ESRI), number RS110.
    33. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
    34. Marius Dinca & Gheorghita Dinca, 2010. "A Comparative Analysis of the Greek and Romanian Public Finances: 2000-2008," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 23-44.
    35. Ondrej Schneider & Jan Zápal, 2005. "Fiscal Policy in New EU Member States – Go East, Prudent Man!," CESifo Working Paper Series 1486, CESifo.
    36. Karl Aiginger & Margit Schratzenstaller-Altzinger, 2010. "Budgetkonsolidierung unter schwierigen Rahmenbedingungen – Zehn Leitlinien und erste Erfahrungen in der EU," WIFO Monatsberichte (monthly reports), WIFO, vol. 83(12), pages 941-954, December.
    37. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    38. Doris Prammer, 2011. "Quality of taxation and the crisis: Tax shifts from a growth perspective," Taxation Papers 29, Directorate General Taxation and Customs Union, European Commission.
    39. Vladimir Gligorov & Anna Iara & Michael Landesmann & Robert Stehrer & Hermine Vidovic, 2008. "Western Balkan Countries: Adjustment Capacity to External Shocks, with a Focus on Labour Markets," wiiw Research Reports 352, The Vienna Institute for International Economic Studies, wiiw.
    40. Alina Zaharia & Aurelia-Gabriela Antonescu, 2013. "Comparative Analysis of Energy Sectors in Some Countries of Eastern Europe," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(6), pages 1-13, December.
    41. Bajo-Buenestado, Raúl, 2016. "Evidence of asymmetric behavioral responses to changes in gasoline prices and taxes for different fuel types," Energy Policy, Elsevier, vol. 96(C), pages 119-130.
    42. De Laet, Jean-Pierre & Wöhlbier, Florian, 2008. "Tax burden by economic function A comparison for the EU Member States," MPRA Paper 14761, University Library of Munich, Germany.
    43. Dorota Wawrzyniak, 2013. "Opodatkowanie przedsiębiorstw jako determinanta bezpośrednich inwestycji zagranicznych w krajach Unii Europejskiej," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 37-55.
    44. Crasneac Alexandru & Hetes Gavra Roxana & Miru Oana, 2011. "Fiscal Decentralization And Fiscal Autonomy In The Eu Member States," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 370-375, July.
    45. B. Merlevede & G. Rayp & S. Van Parys & T. Verbeke, 2011. "Do EU15 countries compete over labour taxes?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/750, Ghent University, Faculty of Economics and Business Administration.
    46. Jiří Kostohryz, 2013. "Comparison of the Impact of Taxes and Other Factors on the Behavior of Companies in the Old and New European Union Member States [Porovnání vlivu daní a dalších faktorů na chování podniků ve starýc," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 55-69.
    47. Werner Eichhorst & Mathias Dolls & Paul Marx & Andreas Peichl & Stefan Ederer & Thomas Leoni & Markus Marterbauer & Lukas Tockner & Gaetano Basso & Maarten Gerard & Ingrid Vanhoren & Connie Nielsen, 2010. "The Role of the Social Protection as Economic Stabiliser. Lessons from the Current Crisis," WIFO Studies, WIFO, number 41362, March.
    48. Svetlana Raudonen & Andreas Freytag, 2012. "Determinants of FDI inflows into the Baltic countries: Empirical evidence from a gravity model," Jena Economics Research Papers 2012-060, Friedrich-Schiller-University Jena.
    49. Karl Aiginger & Margit Schratzenstaller-Altzinger, 2010. "Budget Consolidation in a Difficult Environment – Ten Guidelines Plus a Preliminary Reality Check," WIFO Working Papers 381, WIFO.
    50. European Commission, 2014. "Taxation trends in the European Union: 2014 edition," Taxation trends 2014, Directorate General Taxation and Customs Union, European Commission.
    51. Anamarija Separovic, 2009. "The Influence of the Tax Wedge on Unemployment in OECD Countries in Comparison with Croatia," Financial Theory and Practice, Institute of Public Finance, vol. 33(4), pages 463-477.
    52. Lourdes Jerez Barroso & Fidel Picos Sánchez, 2012. "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 203(4), pages 23-56, December.
    53. Květa Kubátová & Aneta Borůvková, 2014. "Changes in Tax Mixes of European Union Countries in Crisis [Změny daňových mixů zemí Evropské unie v důsledku krize]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(1), pages 87-104.
    54. G. Candela & E. Randon & A. E. Scorcu, 2012. "L imposta sul valore aggiunto: regime ordinario e regime del margine a confronto. Il caso del mercato dell arte. A general comparison between different VAT Regimes: the normal vs the special scheme. A," Working Papers wp838, Dipartimento Scienze Economiche, Universita' di Bologna.
    55. Karsten Staehr, 2014. "Corporate Income Taxation in Estonia. Is It Time to Abandon Dividend Taxation?," TUT Economic Research Series 9, Department of Finance and Economics, Tallinn University of Technology.
    56. 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.
    57. Vuta Mariana, 2012. "Eco - Fiscal Policy In Romania: Mith Or Reality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 521-526, December.
    58. Mihaila, Nicoleta, 2012. "Influence Of The Social Contributions On The Enterprise Behaviour," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 16(2), pages 189-202.
    59. European Commission, 2016. "Taxation trends in the European Union: 2016 edition," Taxation trends 2016, Directorate General Taxation and Customs Union, European Commission.
    60. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.

  27. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.

    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. Lourdes Jerez Barroso, 2011. "Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias," Hacienda Pública Española / Review of Public Economics, IEF, vol. 197(2), pages 113-146, June.
    3. Luigi, Bernardi, 2011. "Tendenze dei prelievi tributari ed effetti fiscali della crisi finanziaria nell'Unione europea e in Svizzera [Tax trends and tax effectcs of the economic crisis in European Union and in Switzerland," MPRA Paper 31005, University Library of Munich, Germany, revised 18 May 2011.
    4. Doris Prammer, 2011. "Quality of taxation and the crisis: Tax shifts from a growth perspective," Taxation Papers 29, Directorate General Taxation and Customs Union, European Commission.
    5. Luigi, Bernardi, 2011. "Economic crisis and taxation in Europe," MPRA Paper 31007, University Library of Munich, Germany.

  28. Fatica, Serena, 2009. "Taxation and the quality of institutions: asymmetric effects on FDI," MPRA Paper 24179, University Library of Munich, Germany, revised Jun 2010.

    Cited by:

    1. 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.
    2. A.H. Ould H Ould Abdessalam & Eric Kamwa, 2014. "Tax Competition and the Determination of the Quality of Public Goods," Post-Print hal-01757768, HAL.
    3. Jorge Martinez-Vazquez & Timothy Goodspeed & Li Zhang, 2011. "Do Companies View Bribes as a Tax? Evidence on the Trade-off between Corporate Taxes and Corruption in the Location of FDI," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1101, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Jana Tepperová & Stanislav Klazar, 2012. "Vliv sociálních systémů a jejich koordinace na ekonomickou migraci [The Impact of Social Systems and their Coordination on Economic Migration]," Politická ekonomie, Prague University of Economics and Business, vol. 2012(4), pages 505-522.

Articles

  1. Fatica, Serena & Panzica, Roberto, 2024. "Sustainable investing in times of crisis: Evidence from bond holdings and the COVID-19 pandemic," Journal of Banking & Finance, Elsevier, vol. 166(C).
    See citations under working paper version above.
  2. Bellucci, Andrea & Fatica, Serena & Heynderickx, Wouter & Kvedaras, Virmantas & Pagano, Andrea, 2023. "Liability taxes, risk, and the cost of banking crises," Journal of Corporate Finance, Elsevier, vol. 79(C).

    Cited by:

    1. Alessi, Lucia & Duranovic, Anja & Kvedaras, Virmantas & Monasterolo, Irene, 2025. "From risks to opportunities: The impact of green public investment programs on sovereign yields," Research in International Business and Finance, Elsevier, vol. 77(PA).
    2. Huang, Xun & Zhang, Chengzhao, 2024. "What explains the recovery speed of financial markets from banking crises?," Research in International Business and Finance, Elsevier, vol. 70(PA).

  3. Andrea Bellucci & Serena Fatica & Aliki Georgakaki & Gianluca Gucciardi & Simon Letout & Francesco Pasimeni, 2023. "Venture Capital Financing and Green Patenting," Industry and Innovation, Taylor & Francis Journals, vol. 30(7), pages 947-983, August.
    See citations under working paper version above.
  4. Serena Fatica & Roberto Panzica, 2021. "Green bonds as a tool against climate change?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2688-2701, July.
    See citations under working paper version above.
  5. Fatica, Serena & Panzica, Roberto & Rancan, Michela, 2021. "The pricing of green bonds: Are financial institutions special?," Journal of Financial Stability, Elsevier, vol. 54(C).
    See citations under working paper version above.
  6. Serena Fatica & Wouter Heynderickx & Andrea Pagano, 2020. "Banks, Debt And Risk: Assessing The Spillovers Of Corporate Taxes," Economic Inquiry, Western Economic Association International, vol. 58(2), pages 1023-1044, April.
    See citations under working paper version above.
  7. Fatica, Serena & Gregori, Wildmer Daniel, 2020. "How much profit shifting do European banks do?," Economic Modelling, Elsevier, vol. 90(C), pages 536-551.

    Cited by:

    1. Hackett, Franki & Janský, Petr, 2023. "Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    2. Eulaiwi, Baban & Khalaf, Nihad Shareef & Al-Hadi, Ahmed & Duong, Lien & Taylor, Grantley, 2024. "Money laundering governance and income shifting: Evidence from Australian financial institutions," Economic Modelling, Elsevier, vol. 132(C).
    3. Damioli, Giacomo & Gregori, Wildmer Daniel, 2023. "Diplomatic relations and cross-border investments in the European Union," European Journal of Political Economy, Elsevier, vol. 76(C).
    4. Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2024. "The long way to tax transparency: lessons from the early publishers of country-by-country reports," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 593-634, April.
    5. Saila Stausholm & Petr Janský & Marek Šedivý, 2022. "Illicit financial flows and country-by-country reporting in extractive industries," WIDER Working Paper Series wp-2022-76, World Institute for Development Economic Research (UNU-WIDER).
    6. Amendolagine, Vito & De Pascale, Gianluigi & Faccilongo, Nicola, 2021. "International capital mobility and corporate tax revenues: How do controlled foreign company rules and innovation shape this relationship?," Economic Modelling, Elsevier, vol. 101(C).
    7. Giulia Aliprandi & Mona Baraké & Paul-Emmanuel Chouc, 2021. "Have European Banks left tax haven? Evidence from country-by-country data," PSE-Ecole d'économie de Paris (Postprint) halshs-03350725, HAL.
    8. Mona Barake, 2022. "Tax Planning by European Banks," Working Papers 009, EU Tax Observatory.
    9. Toloo, Mehdi & Tone, Kaoru & Izadikhah, Mohammad, 2023. "Selecting slacks-based data envelopment analysis models," European Journal of Operational Research, Elsevier, vol. 308(3), pages 1302-1318.
    10. Nerudova, Danuse & Dobranschi, Marian & Solilová, Veronika & Litzman, Marek, 2023. "Onshore and offshore profit shifting and tax revenue losses in the European Union," Economic Modelling, Elsevier, vol. 119(C).
    11. Gregori, Wildmer & Nardo, Michela, 2019. "The effect of restrictive measures on cross-border investment in the European Union," JRC Working Papers in Economics and Finance 2019-15, Joint Research Centre, European Commission.
    12. Dutt, Verena K. & Spengel, Christoph & Vay, Heiko, 2021. "The EU proposal for country-by-country reporting on the internet: Costs, Benefits and Consequences," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250025.
    13. Dutt, Verena K. & Nicolay, Katharina & Spengel, Christoph, 2021. "Reporting behavior and transparency in European banks' country-by-country reports," ZEW Discussion Papers 21-019, ZEW - Leibniz Centre for European Economic Research.
    14. Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
    15. Dutt, Verena & Spengel, Christoph & Vay, Heiko, 2021. "Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250010.
    16. MARSCHINSKI Robert & DE AMORES HERNANDEZ Antonio & AMOROSO Sara & BAUER Peter & CARDANI Roberta & CSEFALVAY Zoltan & GENTY Aurelien & GKOTSIS Petros & GREGORI Wildmer & GRASSANO Nicola & HERNANDEZ GUE, 2021. "EU competitiveness: recent trends, drivers, and links to economic policy: A Synthesis Report," JRC Research Reports JRC123232, Joint Research Centre.
    17. Mona Barake, 2023. "Tax Planning by European Banks," Working Papers halshs-03925346, HAL.
    18. Yahaya, Mohammed Baba & Oon, Elaine Yen Nee & Jusoh, Ruzita, 2024. "CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 74(1), pages 73-104.
    19. Lupu Mihai, 2024. "Transfer Pricing in the Post-BEPS Era: the BEPS Package, as a Tool in Helping Tax Authorities Prevent Aggressive Tax Optimization in a Specific Sector. Case Study: the IT Industry in Romania," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 18(1), pages 142-153.
    20. Sandonis, Joel & Yermukanova, Binur, 2024. "Tax motivated vertical FDI and transfer pricing," Economic Modelling, Elsevier, vol. 139(C).
    21. Korzeb, Zbigniew & Niedziółka, Paweł & Nistor, Simona, 2023. "Sovereign creditworthiness and bank foreign ownership. An empirical investigation of the European banking sector," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 89(C).

  8. Fatica, Serena, 2018. "Business capital accumulation and the user cost: Is there a heterogeneity bias?," Journal of Macroeconomics, Elsevier, vol. 56(C), pages 15-34.
    See citations under working paper version above.
  9. Serena Fatica & Doris Prammer, 2018. "Housing and the Tax System: How Large Are the Distortions in the Euro Area?," Fiscal Studies, John Wiley & Sons, vol. 39(2), pages 299-342, June.
    See citations under working paper version above.
  10. Salvador Barrios & Serena Fatica & Diego Martinez-Lopez & Gilles Mourre, 2018. "The Fiscal Effects of Work-related Tax Expenditures in Europe," Public Finance Review, , vol. 46(5), pages 793-820, September.
    See citations under working paper version above.
  11. Serena Fatica, 2017. "Measurement and Allocation of Capital Inputs With Taxes: A Sensitivity Analysis for OECD Countries," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 63(1), pages 1-29, March.

    Cited by:

    1. Ramón E. López & Pablo Gutiérrez Cubillos & Eugenio Figueroa, 2020. "The Tax Paradox and Weak Tax Neutrality," Southern Economic Journal, John Wiley & Sons, vol. 86(3), pages 1150-1169, January.

  12. Serena Fatica, 2015. "Housing taxation: from micro design to macro impact," Quarterly Report on the Euro Area (QREA), Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, vol. 14(1), pages 27-33, March.

    Cited by:

    1. Alexander Leodolter & Savina Princen & Aleksander Rutkowski, 2022. "Immovable Property Taxation for Sustainable and Inclusive Growth," European Economy - Discussion Papers 156, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    2. Doris Prammer, 2020. "Immovable property: where, why and how should it be taxed? A review of the literature and its implementation in Europe," Public Sector Economics, Institute of Public Finance, vol. 44(4), pages 483-504.

  13. Serena Fatica & Thomas Hemmelgarn & Gaëtan Nicodème, 2013. "The Debt-Equity Tax Bias: Consequences and Solutions," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 5-18.
    See citations under working paper version above.
  14. Serena Fatica, 2010. "Investment Liberalization and Cross‐Border Acquisitions: The Effect of Partial Foreign Ownership," Review of International Economics, Wiley Blackwell, vol. 18(2), pages 320-333, May.

    Cited by:

    1. Chen, Ho-Chyuan, 2018. "Entry mode, technology transfer and management delegation of FDI," International Review of Economics & Finance, Elsevier, vol. 54(C), pages 232-243.
    2. Jordi Paniagua, 2015. "A gravity model for foreign re-investment," Economics Bulletin, AccessEcon, vol. 35(1), pages 627-632.
    3. Marlene Grande & Aurora A. C. Teixeira, 2011. "Linking entry mode choices of MNCs with countries’ corruption. A review," OBEGEF Working Papers 008, OBEGEF - Observatório de Economia e Gestão de Fraude;OBEGEF Working Papers on Fraud and Corruption.
    4. Onur A. Koska, 2016. "A Consumer-Surplus Standard in Merger Approvals, Foreign Direct Investment, and Welfare," ERC Working Papers 1612, ERC - Economic Research Center, Middle East Technical University, revised Oct 2016.
    5. Ghebrihiwet, Nahom, 2017. "Acquisition or direct entry, technology transfer, and FDI policy liberalization," International Review of Economics & Finance, Elsevier, vol. 51(C), pages 455-469.
    6. De Beule, Filip & Elia, Stefano & Piscitello, Lucia, 2014. "Entry and access to competencies abroad: Emerging market firms versus advanced market firms," Journal of International Management, Elsevier, vol. 20(2), pages 137-152.
    7. Onur A. Koska, 2019. "A consumer-surplus standard in foreign acquisitions, foreign direct investment, and welfare," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 155(1), pages 149-179, February.
    8. Salvador Gil-Pareja & Rafael Llorca-Vivero & Jordi Paniagua, 2021. "Headquarters intangible capital and FDI," Working Papers 2107, Department of Applied Economics II, Universidad de Valencia.
    9. Koska, Onur A., 2019. "Gains from multinational competition for cross-border firm acquisition," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-19.
    10. Hirofumi OKOSHI & Kyikyi Thar, 2023. "Backfired Deregulation of Foreign Ownership Restrictions under Fiscal Competition for Foreign Direct Investment," Discussion papers 23059, Research Institute of Economy, Trade and Industry (RIETI).
    11. De Beule, Filip & Sels, Annabel, 2016. "Do innovative emerging market cross-border acquirers create more shareholder value? Evidence from India," International Business Review, Elsevier, vol. 25(2), pages 604-617.

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