Danuše Nerudová
(Danuse Nerudova)

Personal Details

First Name:	Danuse
Middle Name:
Last Name:	Nerudova
Suffix:
RePEc Short-ID:	pne185
	[This author has chosen not to make the email address public]

Affiliation

Provozně ekonomická fakulta
Mendelova Univerzita v Brnĕ

Brno, Czech Republic
http://www.pef.mendelu.cz/
RePEc:edi:femencz (more details at EDIRC)

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. Marian Fink & Jitka Janová & Danuše Nerudová & Jan Pavel & Margit Schratzenstaller-Altzinger & Friedrich Sindermann & Martin Spielauer, 2019. "Policy Recommendations on the Gender Effects of Changes in Tax Bases, Rates, and Units. Results of Microsimulation Analyses for Six Selected EU Member Countries," WIFO Working Papers 578, WIFO.

   Cited by:

   1. Ernst, Ekkehard & Merola, Rossana & Reljic, Jelena, 2024. "Fiscal policy instruments for inclusive labour markets: A review," GLO Discussion Paper Series 1406, Global Labor Organization (GLO).

Articles

1. Danuše Nerudová & Marian Dobranschi & Veronika Solilová & Marek Litzman, 2020. "Profit shifting to onshore and offshore tax havens: the case of Visegrad countries," Post-Communist Economies, Taylor & Francis Journals, vol. 32(7), pages 904-946, October.

   Cited by:

   1. Dobranschi, Marian & Nerudová, Danuše & Solilová, Veronika & Litzman, Marek, 2023. "An alternative measure of profit shifting and corporate income tax losses," Journal of Multinational Financial Management, Elsevier, vol. 70.
   2. 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).

2. Danuse Nerudova & Veronika Solilova & Marek Litzman & Petr Janský, 2020. "International tax planning within the structure of corporate entities owned by the shareholder‐individuals through Panama Papers destinations," Development Policy Review, Overseas Development Institute, vol. 38(1), pages 124-139, January.

   Cited by:

   1. Dobranschi, Marian & Nerudová, Danuše & Solilová, Veronika & Litzman, Marek, 2023. "An alternative measure of profit shifting and corporate income tax losses," Journal of Multinational Financial Management, Elsevier, vol. 70.
   2. Mayank Kejriwal, 2021. "On using centrality to understand importance of entities in the Panama Papers," PLOS ONE, Public Library of Science, vol. 16(3), pages 1-17, March.

3. Janová, Jitka & Hampel, David & Nerudová, Danuše, 2019. "Design and validation of a tax sustainability index," European Journal of Operational Research, Elsevier, vol. 278(3), pages 916-926.

   Cited by:

   1. Aleksandra Hlastec & Damijan Mumel & Lidija Hauptman, 2023. "Is There a Relationship between Self-Enhancement, Conservation and Personal Tax Culture?," Sustainability, MDPI, vol. 15(7), pages 1-23, March.
   2. Yu, Min & Cruz, Jose M. & Li, Dong & Masoumi, Amir H., 2022. "A multiperiod competitive supply chain framework with environmental policies and investments in sustainable operations," European Journal of Operational Research, Elsevier, vol. 300(1), pages 112-123.
   3. Kateřina Krzikallová & Filip Tošenovský, 2020. "Is the Value Added Tax System Sustainable? The Case of the Czech and Slovak Republics," Sustainability, MDPI, vol. 12(12), pages 1-24, June.
   4. Martin Kaloudis, 2022. "From Quality to Quantity: How Can Digital Sovereignty be Parsed into Measurable Components?," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 8(2), pages 172-189.
   5. Mariaelena Bottazzi Schenone & Elena Grimaccia & Maurizio Vichi, 2024. "Structural equation models for simultaneous modeling of air pollutants," Environmetrics, John Wiley & Sons, Ltd., vol. 35(3), May.

4. Danuse Nerudova & Marian Dobranschi, 2019. "Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach," PLOS ONE, Public Library of Science, vol. 14(1), pages 1-38, January.

   Cited by:

   1. Adisa Bazak Lungu & Charles Muwe Mungule Phd, 2023. "An Analysis of the Value Added Tax (Vat) Gap in Zambia," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(4), pages 752-762, April.
   2. Janina Kotlinska & Marian Zukowski & Pawel Marzec & Jaroslaw Kuspit & Zdzislaw A. Blasiak, 2020. "Household Consumption and VAT Revenue in Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 580-605.
   3. Sacchidananda Mukherjee, 2020. "Goods and Services Tax efficiency across Indian States: panel stochastic frontier analysis," Indian Economic Review, Springer, vol. 55(2), pages 225-251, December.
      • Mukherjee, Sacchidananda, 2020. "Goods and Services Tax Efficiency across Indian States: Panel Stochastic Frontier Analysis," Working Papers 20/310, National Institute of Public Finance and Policy.
   4. Kateřina Krzikallová & Filip Tošenovský, 2020. "Is the Value Added Tax System Sustainable? The Case of the Czech and Slovak Republics," Sustainability, MDPI, vol. 12(12), pages 1-24, June.
   5. Andrés Martínez & Alfonso Salafranca & Ana E. Sipols & Clara Simon Blas & Daniel Hengel, 2024. "Distributed lags using elastic-net regularization for market response models: focus on predictive and explanatory capacity," Journal of Marketing Analytics, Palgrave Macmillan, vol. 12(2), pages 417-435, June.
   6. Karolina Konopczak, 2020. "Kwantyfikacja zmian luki VAT: podejście ekonometryczne," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 2, pages 25-42.
   7. Haydar Demirhan, 2020. "dLagM: An R package for distributed lag models and ARDL bounds testing," PLOS ONE, Public Library of Science, vol. 15(2), pages 1-23, February.
   8. Lapinskas, Arunas & Makhova, Larisa & Haikin, Mark & Troyanskaya, Marija & Mutalimov, Verdi, 2023. "Longevity of EU membership and VAT practices: Dependencies, Contradictions And Implications," Journal of Policy Modeling, Elsevier, vol. 45(3), pages 630-643.

5. Danuše Nerudová & Veronika Solilová & Marian Dobranschi & Marek Litzman, 2019. "Profit shifting behaviour between sisters companies: the case of Czech Republic," International Journal of Trade and Global Markets, Inderscience Enterprises Ltd, vol. 12(3/4), pages 300-310.

   Cited by:

   1. Petr Prochazka & Iveta Cerna, 2022. "Reinvestment and effective corporate income tax rates in V4 countries," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 17(3), pages 581-605, September.

6. Danuše Nerudová & Veronika Solilová, 2019. "The Impact of the Introduction of a CCCTB in the EU," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 54(3), pages 160-165, May.

   Cited by:

   1. Joana Andrade Vicente, 2023. "Rethinking corporate taxation in the European Union: how and where to tax Multinational Enterprises," Working Papers REM 2023/0286, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.

7. Schratzenstaller Margit & Krenek Alexander & Nerudová Danuše & Dobranschi Marian, 2017. "EU Taxes for the EU Budget in the Light of Sustainability Orientation – a Survey," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 237(3), pages 163-189, June.
   • Schratzenstaller Margit & Krenek Alexander & Nerudová Danuše & Dobranschi Marian, 2017. "EU Taxes for the EU Budget in the Light of Sustainability Orientation – a Survey," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 237(3), pages 163-189, June.

   Cited by:

   1. Julia Bachtrögler-Unger & Angela Köppl & Atanas Pekanov & Margit Schratzenstaller-Altzinger & Franz Sinabell, 2019. "Das EU-Budget 2021 bis 2027 – Optionen für eine Stärkung des europäischen Mehrwerts," WIFO Working Papers 592, WIFO.
   2. 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.
   3. Marian Fink & Jitka Janová & Danuše Nerudová & Jan Pavel & Margit Schratzenstaller-Altzinger & Friedrich Sindermann & Martin Spielauer, 2019. "Policy Recommendations on the Gender Effects of Changes in Tax Bases, Rates, and Units. Results of Microsimulation Analyses for Six Selected EU Member Countries," WIFO Working Papers 578, WIFO.
   4. Wifo, 2021. "WIFO-Monatsberichte, Heft 4/2021," WIFO Monatsberichte (monthly reports), WIFO, vol. 94(4), April.
   5. Fanny Dellinger & Margit Schratzenstaller, 2018. "An EU-wide Nuclear Power Tax: Rationale and Possible Effects," International Journal of Energy Economics and Policy, Econjournals, vol. 8(6), pages 346-353.
   6. Julia Bachtrögler-Unger & Margit Schratzenstaller & Franz Sinabell, 2021. "Der europäische COVID-19-Aufbauplan," WIFO Monatsberichte (monthly reports), WIFO, vol. 94(4), pages 321-334, April.
   7. Margit Schratzenstaller-Altzinger, 2017. "The Next Multiannual Financial Framework (MFF), its Structure and the Own Resources," WIFO Studies, WIFO, number 60722.

8. Alexander Hudetz & Ann Mumford & Danuse Nerudová & Margit Schratzenstaller, 2017. "Reform needs and options in the EU system of own resources," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 44(4), pages 609-613, November.

   Cited by:

   1. Alexander Krenek & Mark Sommer & Margit Schratzenstaller-Altzinger, 2020. "A WTO-compatible Border Tax Adjustment for the ETS to Finance the EU Budget," WIFO Working Papers 596, WIFO.
   2. Alexander Krenek & Mark Sommer & Margit Schratzenstaller-Altzinger, 2019. "Sustainability-oriented Future EU Funding. A European Border Carbon Adjustment," WIFO Working Papers 587, WIFO.

9. Veronika Solilová & Danuše Nerudová & Marian Dobranschi, 2017. "Sustainability-oriented future EU funding: a financial transaction tax," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 44(4), pages 687-731, November.

   Cited by:

   1. Veronika Síbrtová, 2023. "Taxation of Financial Institutions in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2023(1), pages 1-23.
   2. Atanas Pekanov & Margit Schratzenstaller-Altzinger, 2019. "A Global Financial Transaction Tax. Theory, Practice and Potential Revenues," WIFO Working Papers 582, WIFO.
   3. Alexander Krenek & Mark Sommer & Margit Schratzenstaller-Altzinger, 2019. "Sustainability-oriented Future EU Funding. A European Border Carbon Adjustment," WIFO Working Papers 587, WIFO.
   4. Margit Schratzenstaller-Altzinger, 2017. "The Next Multiannual Financial Framework (MFF), its Structure and the Own Resources," WIFO Studies, WIFO, number 60722.

10. Ludek Kouba & Michal Madr & Danuse Nerudova & Petr Rozmahel, 2016. "Policy Autonomy, Coordination or Harmonization in the Persistently Heterogeneous European Union?," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 1, pages 53-71, March.

    Cited by:

    1. Tatjana Jovanovic & Maja Klun, 2017. "Tax Policy Assessment in Slovenia – Case of Interest Tax Shield," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 1, pages 1-17, March.

11. Hana BOHUŠOVÁ & Patrik SVOBODA & Danuše NERUDOVÁ, 2012. "Biological assets reporting: Is the increase in value caused by the biological transformation revenue?," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 58(11), pages 520-532.

    Cited by:

    1. Bocart, Fabian Y.R.P. & Hafner, Christian, 2015. "Fair Revaluation of Wine as an Investment," LIDAM Reprints ISBA 2015040, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA).
       • Bocart, Fabian Y. R. P. & Hafner, Christian M., 2013. "Fair re-valuation of wine as an investment," SFB 649 Discussion Papers 2013-018, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
       • Bocart, Fabian Y.R.P. & Hafner, Christian M., 2015. "Fair Revaluation of Wine as an Investment," Journal of Wine Economics, Cambridge University Press, vol. 10(2), pages 190-203, November.
       • BOCART, Fabian & HAFNER, Christian, 2013. "Fair re-valuation of wine as an investment," LIDAM Discussion Papers CORE 2013025, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
       • Bocart, F. & Hafner, C., 2013. "Fair re-valuation of wine as an investment," LIDAM Discussion Papers ISBA 2013003, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA).
    2. Saverio BOZZOLAN & Enrico LAGHI & Marco MATTEI, 2016. "Amendments to the IAS 41 and IAS 16 - implications for accounting of bearer plants," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 62(4), pages 160-166.

12. Danuše Nerudová, 2012. "Common consolidated corporate tax base: grouping and consolidation," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(2), pages 237-244.

    Cited by:

    1. Ladislav Mejzlík & Leoš Vítek & Jana Roe, 2014. "Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 4-24.

13. D. Nerudová & P. David, 2008. "VAT in the frame of providing management services to the subsidiary in the selected EU member states," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 54(7), pages 333-342.

    Cited by:

    1. P. David, 2009. "Aspects of the value added tax within the self assessment system and the extended guarantees for the provision of services in the countries of the European Union," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 55(7), pages 335-346.
    2. Danuše Nerudová & Veronika Solilová, 2011. "Transfer pricing in agricultural enterprises," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 57(7), pages 311-321.
    3. Patrik SVOBODA, 2010. "New approaches to the operative leasing accounting," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 56(7), pages 341-348.

14. Danuše Nerudová & Svatopluk Kapounek, 2007. "The empirical study of the tax competition in the European Union [Empirická analýza daňové soutěže v Evropské unii]," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 55(3), pages 75-84.

    Cited by:

    1. Ján Huňady & Marta Orviská, 2015. "Tax Competition and its Consequences for Tax Revenue Structure in Developed Countries: Empirical Evidence Using Panel Cointegration Approach," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(6), pages 1913-1921.

Books

1. Margit Schratzenstaller & Danuše Nerudová & Veronika Solilová & Mario Holzner & Philipp Heimberger & Niko Korpar & Ambre Maucorps & Bernhard Moshammer, 2022. "New EU Own Resources: Possibilities and Limitations of Steering Effects and Sectoral Policy Co-benefits," WIFO Studies, WIFO, number 69625.

   Cited by:

   1. Schratzenstaller Margit, 2023. "Elements of a European Green Fiscal Policy," Intereconomics: Review of European Economic Policy, Sciendo, vol. 58(6), pages 300-304, December.

2. Margit Schratzenstaller-Altzinger & Alexander Krenek & Danuše Nerudová & Marian Dobranschi, 2016. "EU Taxes as Genuine Own Resource to Finance the EU Budget – Pros, Cons and Sustainability-oriented Criteria to Evaluate Potential Tax Candidates," WIFO Studies, WIFO, number 58887.

   Cited by:

   1. Karl Aiginger, 2016. "New Dynamics for Europe: Reaping the Benefits of Socio-ecological Transition – Part I: Synthesis. WWWforEurope Deliverable No. 11," WIFO Studies, WIFO, number 58791.
   2. Veronika Solilová & Danuše Nerudová, 2018. "Výnosový potenciál společného konsolidovaného korporátního základu daně v Evropské unii [Revenue Potential of the CCCTB in the European Union]," Politická ekonomie, Prague University of Economics and Business, vol. 2018(1), pages 78-98.
   3. Margit Schratzenstaller-Altzinger & Alexander Krenek, 2016. "Sustainability-oriented EU Taxes:The Example of a European Carbon-based Flight Ticket Tax," WIFO Studies, WIFO, number 58888.
   4. 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.
   5. Kawecka-Wyrzykowska Elżbieta, 2020. "Assessment of the European Commission's proposals for financing the EU budget in 2021–2027," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 56(3), pages 193-208, September.
   6. Alexander Krenek & Mark Sommer & Margit Schratzenstaller-Altzinger, 2020. "A WTO-compatible Border Tax Adjustment for the ETS to Finance the EU Budget," WIFO Working Papers 596, WIFO.
   7. Margit Schratzenstaller-Altzinger, 2020. "Reformbedarf und Reformoptionen für das EU-Budget aus österreichischer Perspektive," WIFO Monatsberichte (monthly reports), WIFO, vol. 93(3), pages 177-191, March.
   8. Alexander Krenek & Mark Sommer & Margit Schratzenstaller-Altzinger, 2019. "Sustainability-oriented Future EU Funding. A European Border Carbon Adjustment," WIFO Working Papers 587, WIFO.
   9. Margit Schratzenstaller-Altzinger, 2017. "The Next Multiannual Financial Framework (MFF), its Structure and the Own Resources," WIFO Studies, WIFO, number 60722.

3. Ludek Kouba & Michal Mádr & Danuše Nerudová & Petr Rozmahel, 2015. "Policy Autonomy, Coordination or Harmonisation in the Persistently Heterogeneous European Union? WWWforEurope Working Paper No. 95," WIFO Studies, WIFO, number 58136.

   Cited by:

   1. Karl Aiginger, 2016. "New Dynamics for Europe: Reaping the Benefits of Socio-ecological Transition – Part I: Synthesis. WWWforEurope Deliverable No. 11," WIFO Studies, WIFO, number 58791.

More information

Research fields, statistics, top rankings, if available.

Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 3 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.

1. NEP-EUR: Microeconomic European Issues (2) 2011-11-28 2019-04-08
2. NEP-PBE: Public Economics (2) 2011-11-28 2019-04-08
3. NEP-ACC: Accounting and Auditing (1) 2011-11-28
4. NEP-EEC: European Economics (1) 2011-11-28
5. NEP-HME: Heterodox Microeconomics (1) 2011-06-11
6. NEP-PUB: Public Finance (1) 2011-11-28

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