Discussion paper DP13385 What Happened to CIT collection? Solving the Rates-Revenues Puzzle Gaëtan Nicodème 11 Dec 2018 Public Economics E62 H25 O52
Discussion paper DP12637 How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach Gaëtan Nicodème Salvador Barrios 22 Jan 2018 Public Economics C68 E62 H25 H26 H87
Discussion paper DP10679 Patent Boxes Design, Patents Location and Local R&D Salvador Barrios Annette Alstadsæter Gaëtan Nicodème 28 Jun 2015 Public Economics F21 F23 H25 H73 O31 O34
Discussion paper DP10616 Debt Bias in Corporate Income Taxation and the Costs of Banking Crises Gaëtan Nicodème Sven Langedijk Alessandro Rossi Andrea Pagano 24 May 2015 Financial Economics Public Economics G01 G28 G32 H25
Discussion paper DP10198 Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries Salvador Barrios Gaëtan Nicodème 12 Oct 2014 Public Economics H20 H22 H24 H25
Discussion paper DP9830 Thin Capitalization Rules and Multinational Firm Capital Structure Harry Huizinga Luc Laeven Gaëtan Nicodème Jennifer Blouin 16 Feb 2014 Public Economics G32 H25
Discussion paper DP9320 Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium Antonio Estache Gaëtan Nicodème 27 Jan 2013 Public Economics H20 H25 H30 H87
Discussion paper DP8507 On the political economics of tax reforms Micael Castanheira Paola Profeta Gaëtan Nicodème 1 Aug 2011 Public Economics H11 H21 H24 P16
Discussion paper DP7666 The 2008 Financial Crisis and Taxation Policy Gaëtan Nicodème Thomas Hemmelgarn 31 Jan 2010 Public Economics E62 F21 F30 G10 H20 H30 H50 H60
Discussion paper DP7047 International Taxation and Multinational Firm Location Decisions Harry Huizinga Salvador Barrios Luc Laeven Gaëtan Nicodème 17 Nov 2008 Public Economics F23 G32 H25 R38
Discussion paper DP5882 Capital Structure and International Debt Shifting Harry Huizinga Luc Laeven Gaëtan Nicodème 8 Oct 2006 Financial Economics F23 G32 H25
Discussion paper DP3952 Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation Harry Huizinga Gaëtan Nicodème 23 Jun 2003 Public Economics F21 H25