Barbara Bratta
Personal Details
First Name: | Barbara |
Middle Name: | |
Last Name: | Bratta |
Suffix: | |
RePEc Short-ID: | pbr827 |
[This author has chosen not to make the email address public] | |
https://sites.google.com/site/barbarabratta/ | |
Affiliation
Joint Research Centre
European Commission
Sevilla, Spainhttps://ec.europa.eu/jrc/en/about/jrc-site/seville
RePEc:edi:ipjrces (more details at EDIRC)
Research output
Jump to: Working papersWorking papers
- Ali Bayar & Barbara Bratta & Silvia Carta & Paolo Di Caro & Marco Manzo & Carlo Orecchia, 2021. "Assessing the effects of VAT policies with an integrated CGE-microsimulation approach: evidence on Italy," Working Papers wp2021-14, Ministry of Economy and Finance, Department of Finance.
- Barbara Bratta & Vera Santomartino & Paolo Acciari, 2021.
"Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials,"
Working Papers
wp2021-11, Ministry of Economy and Finance, Department of Finance.
- Barbara Bratta & Vera Santomartino & Paolo Acciari, 2024. "Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials," National Tax Journal, University of Chicago Press, vol. 77(2), pages 349-380.
- 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.
- Barbara Bratta & Livio Romano & Paolo Acciari & Francesca Mazzolari, 2020. "The Impact of Digitalization Policies. Evidence from Italy�s Hyper-depreciation of Industry 4.0 Investments," Working Papers wp2020-6, Ministry of Economy and Finance, Department of Finance.
- Anna Milanez & Barbara Bratta, 2019. "Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form," OECD Taxation Working Papers 42, OECD Publishing.
- Anna Milanez & Barbara Bratta, 2019. "Taxation and the future of work: How tax systems influence choice of employment form," OECD Taxation Working Papers 41, OECD Publishing.
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
- Barbara Bratta & Vera Santomartino & Paolo Acciari, 2021.
"Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials,"
Working Papers
wp2021-11, Ministry of Economy and Finance, Department of Finance.
- Barbara Bratta & Vera Santomartino & Paolo Acciari, 2024. "Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials," National Tax Journal, University of Chicago Press, vol. 77(2), pages 349-380.
Cited by:
- Javier Garcia-Bernardo & Petr Jansk'y, 2022.
"Profit Shifting of Multinational Corporations Worldwide,"
Papers
2201.08444, arXiv.org, revised Dec 2023.
- Garcia-Bernardo, Javier & Janský, Petr, 2024. "Profit shifting of multinational corporations worldwide," World Development, Elsevier, vol. 177(C).
- Javier Garcia-Bernardo & Petr Jansky, 2021. "Profit Shifting of Multinational Corporations Worldwide," Working Papers IES 2021/14, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies.
- Javier Garcia-Bernardo & Petr Jansky, 2023. "Profit Shifting of Multinational Corporations Worldwide," Working Papers IES 2023/33, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2023.
- Nadia Accoto & Stefano Federico & Giacomo Oddo, 2023. "Trade in services related to intangibles and the profit shifting hypothesis," Temi di discussione (Economic working papers) 1414, Bank of Italy, Economic Research and International Relations Area.
- 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.
- Vera Santomartino & Barbara Bratta & Paolo Acciari, 2020.
"Country-by-Country Reports statistics – a new perspective to multinational enterprises Descriptive analysis of national and foreign MNEs with a local presence in Italy,"
Working Papers
wp2020-9, Ministry of Economy and Finance, Department of Finance.
Cited by:
- Barbara Bratta & Vera Santomartino & Paolo Acciari, 2021.
"Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials,"
Working Papers
wp2021-11, Ministry of Economy and Finance, Department of Finance.
- Barbara Bratta & Vera Santomartino & Paolo Acciari, 2024. "Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials," National Tax Journal, University of Chicago Press, vol. 77(2), pages 349-380.
- Barbara Bratta & Vera Santomartino & Paolo Acciari, 2021.
"Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials,"
Working Papers
wp2021-11, Ministry of Economy and Finance, Department of Finance.
- Anna Milanez & Barbara Bratta, 2019.
"Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form,"
OECD Taxation Working Papers
42, OECD Publishing.
Cited by:
- Alfonso R. Sánchez Martín, 2020.
"Normativa de cotización y pensiones de trabajadores autónomos en España: ¿Se incentiva al ahorro de ciclo vital?,"
Studies on the Spanish Economy
eee2020-45, FEDEA.
- Alfonso R. Sánchez Martín, 2019. "Normativa de cotización y pensiones de trabajadores autónomos en España: ¿Se incentiva al ahorro de ciclo vital?," Studies on the Spanish Economy eee2019-18, FEDEA.
- Blix, Mårten, 2020. "Money for Nothin’ – Digitalization and Fluid Tax Bases," Working Paper Series 1316, Research Institute of Industrial Economics.
- Alfonso R. Sánchez Martín, 2020.
"Normativa de cotización y pensiones de trabajadores autónomos en España: ¿Se incentiva al ahorro de ciclo vital?,"
Studies on the Spanish Economy
eee2020-45, FEDEA.
- Anna Milanez & Barbara Bratta, 2019.
"Taxation and the future of work: How tax systems influence choice of employment form,"
OECD Taxation Working Papers
41, OECD Publishing.
Cited by:
- Gilbert Cette & Jimmy Lopez, 2022.
"Promoting self‐employment: Does it create more employment and business activity?,"
LABOUR, CEIS, vol. 36(1), pages 94-114, March.
- Gilbert Cette & Jimmy Lopez, 2021. "Promoting self-employment: Does it create more employment and business activity?," Post-Print hal-03588286, HAL.
- Gilbert Cette & Jimmy Lopez, 2021. "Promoting Self-employment:Does it create more Employment and Business Activity?," Working papers 838, Banque de France.
- Alfonso R. Sánchez Martín, 2020.
"Normativa de cotización y pensiones de trabajadores autónomos en España: ¿Se incentiva al ahorro de ciclo vital?,"
Studies on the Spanish Economy
eee2020-45, FEDEA.
- Alfonso R. Sánchez Martín, 2019. "Normativa de cotización y pensiones de trabajadores autónomos en España: ¿Se incentiva al ahorro de ciclo vital?," Studies on the Spanish Economy eee2019-18, FEDEA.
- Blix, Mårten, 2020. "Money for Nothin’ – Digitalization and Fluid Tax Bases," Working Paper Series 1316, Research Institute of Industrial Economics.
- Gilbert Cette & Jimmy Lopez, 2022.
"Promoting self‐employment: Does it create more employment and business activity?,"
LABOUR, CEIS, vol. 36(1), pages 94-114, March.
More information
Research fields, statistics, top rankings, if available.Statistics
Access and download statistics for all items
Co-authorship network on CollEc
NEP Fields
NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 6 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.- NEP-ACC: Accounting and Auditing (4) 2019-03-25 2021-03-01 2021-03-01 2021-03-08. Author is listed
- NEP-PBE: Public Economics (3) 2019-03-25 2021-03-08 2021-12-13. Author is listed
- NEP-PUB: Public Finance (2) 2019-03-25 2021-12-13. Author is listed
- NEP-CMP: Computational Economics (1) 2021-12-13
- NEP-CWA: Central and Western Asia (1) 2021-03-08
- NEP-EUR: Microeconomic European Issues (1) 2021-12-13
- NEP-INO: Innovation (1) 2021-03-01
- NEP-INT: International Trade (1) 2021-03-01
- NEP-IUE: Informal and Underground Economics (1) 2021-12-13
- NEP-LMA: Labor Markets - Supply, Demand, and Wages (1) 2019-03-25
Corrections
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