Diego d'Andria
Personal Details
First Name: | Diego |
Middle Name: | |
Last Name: | d'Andria |
Suffix: | |
RePEc Short-ID: | pda305 |
[This author has chosen not to make the email address public] | |
http://www.diegodandria.info/ | |
Terminal Degree: | Jena Graduate School GSBC; Friedrich-Schiller-Universität Jena (from RePEc Genealogy) |
Affiliation
Fachbereich Wirtschaft
Fachhochschule Schmalkalden
Schmalkalden, Germanyhttp://www.wirtschaft.fh-schmalkalden.de/
RePEc:edi:fwfscde (more details at EDIRC)
Research output
Jump to: Working papers ArticlesWorking papers
- Bruckmeier, Kerstin & d'Andria, Diego & Wiemers, Jürgen, 2022. "Universal, targeted or both: Effects of different child support policies on labour supply and poverty - A simulation study," IAB-Discussion Paper 202206, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
- D'ANDRIA Diego & DEBACKER Jason & EVANS Richard W. & PYCROFT Jonathan & ZACHLOD-JELEC Magdalena, 2021. "Taxing income or consumption: macroeconomic and distributional effects for Italy," JRC Working Papers on Taxation & Structural Reforms 2021-13, Joint Research Centre.
- Diego d’Andria & Jason DeBacker & Richard W. Evans & Jonathan Pycroft & Wouter van der Wielen & Magdalena Zachlod-Jelec, 2020. "EDGE-M3: A Dynamic General Equilibrium Micro-Macro Model for the EU Member States," JRC Working Papers on Taxation & Structural Reforms 2020-03, Joint Research Centre.
- D'Hombres, Beatrice & Neher, Frank & Colagrossi, Marco & Cseres-Gergelyne Blasko, Zsuzsa & Naszodi, Anna & Pontarollo, Nicola & Schnepf, Sylke & Agundez Garcia, Ana & Barrios, Salvador & Bastianelli, , 2020. "Beyond averages - Fairness in an economy that works for people," JRC Research Reports JRC118959, Joint Research Centre, revised Mar 2023.
- d'Andria, Diego & DeBacker, Jason & Evans, Richard W. & Pycroft, Jonathan & Zachlod-Jelec, Magdalena, 2019.
"Micro-founded tax policy effects in a heterogeneous-agent macro-model,"
Conference papers
333053, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
- Diego d'Andria & Jason DeBacker & Richard Evans & Jonathan Pycroft & Magdalena Zachlod-Jelec, 2019. "Micro-founded tax policy effects in a heterogenenous-agent macro-model," JRC Working Papers on Taxation & Structural Reforms 2019-01, Joint Research Centre.
- Salvador Barrios & Diego d'Andria & Maria Gesualdo, 2019.
"Reducing tax compliance costs through corporate tax base harmonisation in the European Union,"
JRC Working Papers on Taxation & Structural Reforms
2019-02, Joint Research Centre.
- Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria, 2020. "Reducing tax compliance costs through corporate tax base harmonization in the European Union," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
- Diego d'Andria, 2018.
"Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising,"
JRC Working Papers on Taxation & Structural Reforms
2018-09, Joint Research Centre.
- Diego d’Andria, 2023. "Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(1), pages 20-42, February.
- Salvador Barrios & Diego d'Andria, 2018.
"Profit shifting and industrial heterogeneity,"
JRC Working Papers on Taxation & Structural Reforms
2016-07, Joint Research Centre.
- Salvador Barrios & Diego d'Andria, 2020. "Profit Shifting and Industrial Heterogeneity," CESifo Economic Studies, CESifo Group, vol. 66(2), pages 134-156.
- María T. Alvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaëtan Nicodème & Jonathan Pycroft, 2018.
"How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach,"
CESifo Working Paper Series
6870, CESifo.
- María T. Álvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaetan Nicodeme & Jonathan Pycroft, 2022. "How large is the corporate tax base erosion and profit shifting? A general equilibrium approach," Economic Systems Research, Taylor & Francis Journals, vol. 34(2), pages 167-198, April.
- Nicodème, Gaëtan & d'Andria, Diego & Alvarez-Martinez, Maria & Barrios, Salvador & Gesualdo, Maria & Pycroft, Jonathan, 2018. "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach," CEPR Discussion Papers 12637, C.E.P.R. Discussion Papers.
- Diego d'Andria, 2018.
"Superstars and mediocrities: a solution based on personal income taxation,"
JRC Working Papers on Taxation & Structural Reforms
2018-01, Joint Research Centre.
- d’Andria, Diego, 2018. "Superstars and mediocrities: A solution based on personal income taxation," Journal of Economic Behavior & Organization, Elsevier, vol. 149(C), pages 459-463.
- Maria Teresa Alvarez-Martinez & Salvador Barrios & Diego d'Andria & María Gesualdo & Dimitrios Pontikakis & Jonathan Pycroft, 2017.
"Modelling corporate tax reform in the EU: New simulations with the CORTAX model,"
EcoMod2017
10307, EcoMod.
- Alvarez-Martinez, Maria Teresa & Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria & Pontikakis, Dimitrios & Pycroft, Jonathan, 2016. "Modelling corporate tax reforms in the EU: New simulations with the CORTAX model," JRC Working Papers on Taxation & Structural Reforms 2016-08, Joint Research Centre.
- Diego d'Andria, 2017.
"Tax policy and entrepreneurial entry with information asymmetry and learning,"
JRC Working Papers on Taxation & Structural Reforms
2017-01, Joint Research Centre.
- Diego d’Andria, 2019. "Tax policy and entrepreneurial entry with information asymmetry and learning," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1211-1229, October.
- Diego d'Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2017.
"Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base,"
JRC Working Papers on Taxation & Structural Reforms
2017-03, Joint Research Centre.
- Diego d’Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2018. "Towards a European R&D incentive? An assessment of R&D provisions under a common corporate tax base," Economics of Innovation and New Technology, Taylor & Francis Journals, vol. 27(5-6), pages 531-550, August.
- Diego d’Andria & Dimitris Pontikakis & Agnieszka Skonieczna, 2017. "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," Taxation Papers 69, Directorate General Taxation and Customs Union, European Commission.
- María T. Álvarez-Martínez & Salvador Barrios & Diego d'Andría & Maria Gesualdo & Jonathan Pycroft & Dimitrios Pontikakis, 2016. "Falling Corporate Tax Rates in the EU: Is there a case for harmonisation?," JRC Working Papers on Taxation & Structural Reforms 2016-04, Joint Research Centre.
- d'Andria, Diego & Uebelmesser, Silke, 2016. "The relationship between R&D intensity and profit-sharing schemes: evidence from Germany and the United Kingdom," VfS Annual Conference 2016 (Augsburg): Demographic Change 145622, Verein für Socialpolitik / German Economic Association.
- Alvarez Martinez, Maria Teresa & Barrios, Salvador & Bettendorf, Leon & d'Andria, Diego & Gesualdo, Maria & Loretz, Simon & Pontikakis, Dimitrios & Pycroft, Jonathan, 2016. "A New Calibration for CORTAX: A computable general equilibrium model for simulating corporate tax reforms," JRC Working Papers on Taxation & Structural Reforms 2016-09, Joint Research Centre.
- Diego d'Andria, 2016. "Employed inventors, inter-firm mobility, bonus pay with multi-stage R&D processes, and optimal innovation policy," JRC Working Papers on Taxation & Structural Reforms 2016-02, Joint Research Centre.
- Diego d'Andria & Ivan Savin, 2015. "Motivating innovation in a knowledge economy with tax incentives," Jena Economics Research Papers 2015-004, Friedrich-Schiller-University Jena.
- Diego d'Andria, 2014.
"Taxation and incentives to innovate: a principal-agent approach,"
Jena Economics Research Papers
2014-028, Friedrich-Schiller-University Jena.
- Diego d'Andria, 2016. "Taxation and Incentives to Innovate: A Principal-Agent Approach," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(1), pages 96-123, March.
- Diego d'Andria & Giuseppe Mastromatteo, 2012. "Fiscal Policy Impacts on Growth: an OECD Cross-Country Study with an Emphasis on Human Capital Accumulation," CEIS Research Paper 217, Tor Vergata University, CEIS, revised 18 Jan 2012.
- D'Andria, Diego, 2010. "Optimal capital income taxation with tax evasion," Economics Discussion Papers 2010-27, Kiel Institute for the World Economy (IfW Kiel).
- d'Andria, Diego, 2008. "The Debate on the Sustainability of Social Spending," MPRA Paper 11745, University Library of Munich, Germany.
Articles
- Diego d’Andria, 2023.
"Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(1), pages 20-42, February.
- Diego d'Andria, 2018. "Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising," JRC Working Papers on Taxation & Structural Reforms 2018-09, Joint Research Centre.
- María T. Álvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaetan Nicodeme & Jonathan Pycroft, 2022.
"How large is the corporate tax base erosion and profit shifting? A general equilibrium approach,"
Economic Systems Research, Taylor & Francis Journals, vol. 34(2), pages 167-198, April.
- Nicodème, Gaëtan & d'Andria, Diego & Alvarez-Martinez, Maria & Barrios, Salvador & Gesualdo, Maria & Pycroft, Jonathan, 2018. "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach," CEPR Discussion Papers 12637, C.E.P.R. Discussion Papers.
- María T. Alvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaëtan Nicodème & Jonathan Pycroft, 2018. "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach," CESifo Working Paper Series 6870, CESifo.
- Diego d’Andria & Silke Uebelmesser, 2021. "The relationship between profit-sharing schemes and R&D activities: evidence from German firm-level data," Industry and Innovation, Taylor & Francis Journals, vol. 28(8), pages 990-1016, September.
- Salvador Barrios & Diego d'Andria, 2020.
"Profit Shifting and Industrial Heterogeneity,"
CESifo Economic Studies, CESifo Group, vol. 66(2), pages 134-156.
- Salvador Barrios & Diego d'Andria, 2018. "Profit shifting and industrial heterogeneity," JRC Working Papers on Taxation & Structural Reforms 2016-07, Joint Research Centre.
- Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria, 2020.
"Reducing tax compliance costs through corporate tax base harmonization in the European Union,"
Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
- Salvador Barrios & Diego d'Andria & Maria Gesualdo, 2019. "Reducing tax compliance costs through corporate tax base harmonisation in the European Union," JRC Working Papers on Taxation & Structural Reforms 2019-02, Joint Research Centre.
- María Teresa Álvarez‐Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Dimitrios Pontikakis & Jonathan Pycroft, 2019. "The economic consequences of corporate tax rates reductions in the EU: Evidence using a computable general equilibrium model," The World Economy, Wiley Blackwell, vol. 42(3), pages 818-845, March.
- Diego d’Andria, 2019.
"Tax policy and entrepreneurial entry with information asymmetry and learning,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1211-1229, October.
- Diego d'Andria, 2017. "Tax policy and entrepreneurial entry with information asymmetry and learning," JRC Working Papers on Taxation & Structural Reforms 2017-01, Joint Research Centre.
- d’Andria, D. & Savin, I., 2018. "A Win-Win-Win? Motivating innovation in a knowledge economy with tax incentives," Technological Forecasting and Social Change, Elsevier, vol. 127(C), pages 38-56.
- d’Andria, Diego, 2018.
"Superstars and mediocrities: A solution based on personal income taxation,"
Journal of Economic Behavior & Organization, Elsevier, vol. 149(C), pages 459-463.
- Diego d'Andria, 2018. "Superstars and mediocrities: a solution based on personal income taxation," JRC Working Papers on Taxation & Structural Reforms 2018-01, Joint Research Centre.
- Diego d’Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2018.
"Towards a European R&D incentive? An assessment of R&D provisions under a common corporate tax base,"
Economics of Innovation and New Technology, Taylor & Francis Journals, vol. 27(5-6), pages 531-550, August.
- Diego d'Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2017. "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," JRC Working Papers on Taxation & Structural Reforms 2017-03, Joint Research Centre.
- Diego d’Andria & Dimitris Pontikakis & Agnieszka Skonieczna, 2017. "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," Taxation Papers 69, Directorate General Taxation and Customs Union, European Commission.
- Diego d'Andria, 2018. "Start-ups, Venture Capital Financing, and Tax Policy under Adverse Selection," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 74(4), pages 462-480, December.
- d’Andria, Diego, 2016. "Why are researchers paid bonuses? On technology spillovers and market rivalry," Research Policy, Elsevier, vol. 45(10), pages 2105-2112.
- Diego d'Andria, 2016.
"Taxation and Incentives to Innovate: A Principal-Agent Approach,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(1), pages 96-123, March.
- Diego d'Andria, 2014. "Taxation and incentives to innovate: a principal-agent approach," Jena Economics Research Papers 2014-028, Friedrich-Schiller-University Jena.
- Diego d’Andria, 2013. "The economics of professional services: lemon markets, credence goods, and C2C information sharing," Service Business, Springer;Pan-Pacific Business Association, vol. 7(1), pages 1-15, March.
- Diego d’Andria, 2011. "The Effects of Tax Evasion on the Choice between Personal and Corporate Income Taxation," Public Finance Review, , vol. 39(5), pages 682-711, September.
- Diego d'Andria, 2011. "Investment strategies of criminal organisations," Policy Studies, Taylor & Francis Journals, vol. 32(1), pages 1-19.
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
- d'Andria, Diego & DeBacker, Jason & Evans, Richard W. & Pycroft, Jonathan & Zachlod-Jelec, Magdalena, 2019.
"Micro-founded tax policy effects in a heterogeneous-agent macro-model,"
Conference papers
333053, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
- Diego d'Andria & Jason DeBacker & Richard Evans & Jonathan Pycroft & Magdalena Zachlod-Jelec, 2019. "Micro-founded tax policy effects in a heterogenenous-agent macro-model," JRC Working Papers on Taxation & Structural Reforms 2019-01, Joint Research Centre.
Cited by:
- 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.
- Salvador Barrios & Diego d'Andria & Maria Gesualdo, 2019.
"Reducing tax compliance costs through corporate tax base harmonisation in the European Union,"
JRC Working Papers on Taxation & Structural Reforms
2019-02, Joint Research Centre.
- Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria, 2020. "Reducing tax compliance costs through corporate tax base harmonization in the European Union," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
Cited by:
- Fabio Ashtar Telarico, 2023. "Опростяване И Усъвършенстване [Simplifying and Improving]," Post-Print hal-03989969, HAL.
- Tetyana Calinescu & Ganna Likhonosova & Olena Zelenko, 2022. "International Financial Activities: Accounting, Taxation And Insurance," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 8(2).
- Konstantinos Marinakos & Georgia Pistikou & Alkistis Papaioanou, 2023. "Tax Evasion in Hospitality Industry: Institutional Deficit, Mentality or Necessity?," Bulletin of Applied Economics, Risk Market Journals, vol. 10(1), pages 69-79.
- Alex Cobham & Petr Janský & Chris Jones & Yama Temouri, .
"An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base,"
UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
- Alex Cobham & Petr Jansky & Chris Jones & Yama Temouri, 2021. "An Evaluation of the Effects of the European Commission´s Proposals for the Common Consolidated Corporate Tax Base," Working Papers IES 2021/13, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised May 2021.
- Fabio Ashtar Telarico, 2022. "Simplify and Improve: Revisiting Bulgaria's Revenue Forecasting Models," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 633-654.
- Salvador Barrios & Diego d'Andria, 2018.
"Profit shifting and industrial heterogeneity,"
JRC Working Papers on Taxation & Structural Reforms
2016-07, Joint Research Centre.
- Salvador Barrios & Diego d'Andria, 2020. "Profit Shifting and Industrial Heterogeneity," CESifo Economic Studies, CESifo Group, vol. 66(2), pages 134-156.
Cited by:
- María T. Alvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaëtan Nicodème & Jonathan Pycroft, 2018.
"How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach,"
CESifo Working Paper Series
6870, CESifo.
- Nicodème, Gaëtan & d'Andria, Diego & Alvarez-Martinez, Maria & Barrios, Salvador & Gesualdo, Maria & Pycroft, Jonathan, 2018. "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach," CEPR Discussion Papers 12637, C.E.P.R. Discussion Papers.
- María T. Álvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaetan Nicodeme & Jonathan Pycroft, 2022. "How large is the corporate tax base erosion and profit shifting? A general equilibrium approach," Economic Systems Research, Taylor & Francis Journals, vol. 34(2), pages 167-198, April.
- Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019.
"Decomposing Multinational Corporations´ Declining Effective Tax Rates,"
Working Papers IES
2019/39, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2019.
- Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2022. "Decomposing Multinational Corporations’ Declining Effective Tax Rates," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 70(2), pages 338-381, June.
- 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.
- Souillard, Baptiste, 2022. "Intra-industry spillovers of profit shifting and investments in tax havens," Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 581-599.
- 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.
- Baptiste Souillard, 2022. "Profit Shifting, Employee Pay, and Inequalities: Evidence from US-Listed Companies," CESifo Working Paper Series 9720, CESifo.
- María T. Alvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaëtan Nicodème & Jonathan Pycroft, 2018.
"How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach,"
CESifo Working Paper Series
6870, CESifo.
- María T. Álvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaetan Nicodeme & Jonathan Pycroft, 2022. "How large is the corporate tax base erosion and profit shifting? A general equilibrium approach," Economic Systems Research, Taylor & Francis Journals, vol. 34(2), pages 167-198, April.
- Nicodème, Gaëtan & d'Andria, Diego & Alvarez-Martinez, Maria & Barrios, Salvador & Gesualdo, Maria & Pycroft, Jonathan, 2018. "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach," CEPR Discussion Papers 12637, C.E.P.R. Discussion Papers.
Cited by:
- Vincent Vicard, 2019. "The Exorbitant Privilege of High Tax Countries," Working Papers 2019-06, CEPII research center.
- European Commission, 2018. "Tax Policies in the European Union: 2018 Survey," Taxation Survey 2018, Directorate General Taxation and Customs Union, European Commission.
- Alessio Anzuini & Elena Pisano & Luca Rossi & Alessandra Sanelli & Enrico Tosti & Ernesto Zangari, 2023. "Clever planning or unfair play? Exploring the economic and statistical impacts of tax avoidance by multinationals," Questioni di Economia e Finanza (Occasional Papers) 799, Bank of Italy, Economic Research and International Relations Area.
- Tiago Cardao-Pito, 2023. "How to identify norms, laws, and regulations that facilitate illicit financial flows and related financial crimes," Journal of Money Laundering Control, Emerald Group Publishing Limited, vol. 27(4), pages 674-686, August.
- Konstantinos Marinakos & Georgia Pistikou & Alkistis Papaioanou, 2023. "Tax Evasion in Hospitality Industry: Institutional Deficit, Mentality or Necessity?," Bulletin of Applied Economics, Risk Market Journals, vol. 10(1), pages 69-79.
- Demetrio Guzzardi & Elisa Palagi & Tommaso Faccio & Andrea Roventini, 2023. "In search of lost time: An ensemble of policies to restore fiscal progressivity and address the climate challenge," LEM Papers Series 2023/28, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
- Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023.
"Externalities in International Tax Enforcement: Theory and Evidence,"
American Economic Journal: Economic Policy, American Economic Association, vol. 15(2), pages 497-525, May.
- Thomas R. Tørsløv & Ludvig S. Wier & Gabriel Zucman, 2020. "Externalities in International Tax Enforcement: Theory and Evidence," NBER Working Papers 26899, National Bureau of Economic Research, Inc.
- European Commission, 2019. "Tax Policies in the European Union: 2020 Survey," Taxation Survey 2020, Directorate General Taxation and Customs Union, European Commission.
- Nabavi Pardis & Nordström Martin, 2023. "The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden," Nordic Tax Journal, Sciendo, vol. 2023(1), pages 111-123, December.
- Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria, 2020.
"Reducing tax compliance costs through corporate tax base harmonization in the European Union,"
Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
- Salvador Barrios & Diego d'Andria & Maria Gesualdo, 2019. "Reducing tax compliance costs through corporate tax base harmonisation in the European Union," JRC Working Papers on Taxation & Structural Reforms 2019-02, Joint Research Centre.
- Patrice Christmann, 2021. "Mineral Resource Governance in the 21st Century and a sustainable European Union," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 34(2), pages 187-208, July.
- Maria Teresa Alvarez-Martinez & Salvador Barrios & Diego d'Andria & María Gesualdo & Dimitrios Pontikakis & Jonathan Pycroft, 2017.
"Modelling corporate tax reform in the EU: New simulations with the CORTAX model,"
EcoMod2017
10307, EcoMod.
- Alvarez-Martinez, Maria Teresa & Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria & Pontikakis, Dimitrios & Pycroft, Jonathan, 2016. "Modelling corporate tax reforms in the EU: New simulations with the CORTAX model," JRC Working Papers on Taxation & Structural Reforms 2016-08, Joint Research Centre.
Cited by:
- Diego d'Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2017.
"Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base,"
JRC Working Papers on Taxation & Structural Reforms
2017-03, Joint Research Centre.
- Diego d’Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2018. "Towards a European R&D incentive? An assessment of R&D provisions under a common corporate tax base," Economics of Innovation and New Technology, Taylor & Francis Journals, vol. 27(5-6), pages 531-550, August.
- Diego d’Andria & Dimitris Pontikakis & Agnieszka Skonieczna, 2017. "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," Taxation Papers 69, Directorate General Taxation and Customs Union, European Commission.
- Benjamin Carton & Emilio Fernández Corugedo & Mr. Benjamin L Hunt, 2019. "Corporate Tax Reform: From Income to Cash Flow Taxes," IMF Working Papers 2019/013, International Monetary Fund.
- Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria, 2020.
"Reducing tax compliance costs through corporate tax base harmonization in the European Union,"
Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
- Salvador Barrios & Diego d'Andria & Maria Gesualdo, 2019. "Reducing tax compliance costs through corporate tax base harmonisation in the European Union," JRC Working Papers on Taxation & Structural Reforms 2019-02, Joint Research Centre.
- Olgica Glavaški & Emilija Beker Pucar & Marina Beljić & Stefan Stojkov, 2022. "Coordination vs. Competitiveness of Effective Average Tax Rates in Relation to FDI: The Case of Emerging EU Economies," Sustainability, MDPI, vol. 15(1), pages 1-20, December.
- Jochen Hundsdoerfer & Julia Wagner, 2020. "How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal," Journal of Business Economics, Springer, vol. 90(4), pages 495-536, May.
- Diego d'Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2017.
"Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base,"
JRC Working Papers on Taxation & Structural Reforms
2017-03, Joint Research Centre.
- Diego d’Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2018. "Towards a European R&D incentive? An assessment of R&D provisions under a common corporate tax base," Economics of Innovation and New Technology, Taylor & Francis Journals, vol. 27(5-6), pages 531-550, August.
- Diego d’Andria & Dimitris Pontikakis & Agnieszka Skonieczna, 2017. "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," Taxation Papers 69, Directorate General Taxation and Customs Union, European Commission.
Cited by:
- Uyar, Ali & Bani-Mustafa, Ahmed & Nimer, Khalil & Schneider, Friedrich & Hasnaoui, Amir, 2021. "Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
- Bronwyn H. Hall, 2020.
"Tax Policy for Innovation,"
NBER Chapters, in: Innovation and Public Policy, pages 151-188,
National Bureau of Economic Research, Inc.
- Bronwyn H Hall, 2019. "Tax Policy for Innovation," National Institute of Economic and Social Research (NIESR) Discussion Papers 506, National Institute of Economic and Social Research.
- Bronwyn H. Hall, 2019. "Tax Policy for Innovation," NBER Working Papers 25773, National Bureau of Economic Research, Inc.
- Fabio Bertoni & José Marti & Carmelo Reverte, 2019.
"The impact of government-supported participative loans on the growth of entrepreneurial ventures,"
Post-Print
hal-02312239, HAL.
- Bertoni, Fabio & Martí, Jose & Reverte, Carmelo, 2019. "The impact of government-supported participative loans on the growth of entrepreneurial ventures," Research Policy, Elsevier, vol. 48(1), pages 371-384.
- María T. Álvarez-Martínez & Salvador Barrios & Diego d'Andría & Maria Gesualdo & Jonathan Pycroft & Dimitrios Pontikakis, 2016.
"Falling Corporate Tax Rates in the EU: Is there a case for harmonisation?,"
JRC Working Papers on Taxation & Structural Reforms
2016-04, Joint Research Centre.
Cited by:
- Antonio Estache & Brigitta Gersey, 2018. "Do Corporate Income Tax Rates Cuts Create Jobs? The European Experience," Working Papers ECARES 2018-01, ULB -- Universite Libre de Bruxelles.
- Delgado, Francisco J. & Fernández-Rodríguez, Elena & Martínez-Arias, Antonio & Presno, Maria J., 2019. "Club convergence in the corporate income tax: The case of European effective rates," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 523(C), pages 942-953.
- Alvarez Martinez, Maria Teresa & Barrios, Salvador & Bettendorf, Leon & d'Andria, Diego & Gesualdo, Maria & Loretz, Simon & Pontikakis, Dimitrios & Pycroft, Jonathan, 2016.
"A New Calibration for CORTAX: A computable general equilibrium model for simulating corporate tax reforms,"
JRC Working Papers on Taxation & Structural Reforms
2016-09, Joint Research Centre.
Cited by:
- María T. Alvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaëtan Nicodème & Jonathan Pycroft, 2018.
"How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach,"
CESifo Working Paper Series
6870, CESifo.
- Nicodème, Gaëtan & d'Andria, Diego & Alvarez-Martinez, Maria & Barrios, Salvador & Gesualdo, Maria & Pycroft, Jonathan, 2018. "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach," CEPR Discussion Papers 12637, C.E.P.R. Discussion Papers.
- María T. Álvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaetan Nicodeme & Jonathan Pycroft, 2022. "How large is the corporate tax base erosion and profit shifting? A general equilibrium approach," Economic Systems Research, Taylor & Francis Journals, vol. 34(2), pages 167-198, April.
- Maria Teresa Alvarez-Martinez & Salvador Barrios & Diego d'Andria & María Gesualdo & Dimitrios Pontikakis & Jonathan Pycroft, 2017.
"Modelling corporate tax reform in the EU: New simulations with the CORTAX model,"
EcoMod2017
10307, EcoMod.
- Alvarez-Martinez, Maria Teresa & Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria & Pontikakis, Dimitrios & Pycroft, Jonathan, 2016. "Modelling corporate tax reforms in the EU: New simulations with the CORTAX model," JRC Working Papers on Taxation & Structural Reforms 2016-08, Joint Research Centre.
- Antonio Estache & Brigitta Gersey, 2018. "Do Corporate Income Tax Rates Cuts Create Jobs? The European Experience," Working Papers ECARES 2018-01, ULB -- Universite Libre de Bruxelles.
- Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria, 2020.
"Reducing tax compliance costs through corporate tax base harmonization in the European Union,"
Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
- Salvador Barrios & Diego d'Andria & Maria Gesualdo, 2019. "Reducing tax compliance costs through corporate tax base harmonisation in the European Union," JRC Working Papers on Taxation & Structural Reforms 2019-02, Joint Research Centre.
- María T. Álvarez-Martínez & Salvador Barrios & Diego d'Andría & Maria Gesualdo & Jonathan Pycroft & Dimitrios Pontikakis, 2016. "Falling Corporate Tax Rates in the EU: Is there a case for harmonisation?," JRC Working Papers on Taxation & Structural Reforms 2016-04, Joint Research Centre.
- María T. Alvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaëtan Nicodème & Jonathan Pycroft, 2018.
"How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach,"
CESifo Working Paper Series
6870, CESifo.
- Diego d'Andria & Ivan Savin, 2015.
"Motivating innovation in a knowledge economy with tax incentives,"
Jena Economics Research Papers
2015-004, Friedrich-Schiller-University Jena.
Cited by:
- Diego d'Andria, 2016. "Employed inventors, inter-firm mobility, bonus pay with multi-stage R&D processes, and optimal innovation policy," JRC Working Papers on Taxation & Structural Reforms 2016-02, Joint Research Centre.
- d’Andria, D. & Savin, I., 2018. "A Win-Win-Win? Motivating innovation in a knowledge economy with tax incentives," Technological Forecasting and Social Change, Elsevier, vol. 127(C), pages 38-56.
- Minna Saunila & Juhani Ukko & Tero Rantala & Mina Nasiri & Hannu Rantanen, 2020. "Preceding operational capabilities as antecedents for productivity and innovation performance," Journal of Business Economics, Springer, vol. 90(4), pages 537-561, May.
Articles
- María T. Álvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaetan Nicodeme & Jonathan Pycroft, 2022.
"How large is the corporate tax base erosion and profit shifting? A general equilibrium approach,"
Economic Systems Research, Taylor & Francis Journals, vol. 34(2), pages 167-198, April.
See citations under working paper version above.
- Nicodème, Gaëtan & d'Andria, Diego & Alvarez-Martinez, Maria & Barrios, Salvador & Gesualdo, Maria & Pycroft, Jonathan, 2018. "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach," CEPR Discussion Papers 12637, C.E.P.R. Discussion Papers.
- María T. Alvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaëtan Nicodème & Jonathan Pycroft, 2018. "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach," CESifo Working Paper Series 6870, CESifo.
- Salvador Barrios & Diego d'Andria, 2020.
"Profit Shifting and Industrial Heterogeneity,"
CESifo Economic Studies, CESifo Group, vol. 66(2), pages 134-156.
See citations under working paper version above.
- Salvador Barrios & Diego d'Andria, 2018. "Profit shifting and industrial heterogeneity," JRC Working Papers on Taxation & Structural Reforms 2016-07, Joint Research Centre.
- Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria, 2020.
"Reducing tax compliance costs through corporate tax base harmonization in the European Union,"
Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
See citations under working paper version above.
- Salvador Barrios & Diego d'Andria & Maria Gesualdo, 2019. "Reducing tax compliance costs through corporate tax base harmonisation in the European Union," JRC Working Papers on Taxation & Structural Reforms 2019-02, Joint Research Centre.
- María Teresa Álvarez‐Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Dimitrios Pontikakis & Jonathan Pycroft, 2019.
"The economic consequences of corporate tax rates reductions in the EU: Evidence using a computable general equilibrium model,"
The World Economy, Wiley Blackwell, vol. 42(3), pages 818-845, March.
Cited by:
- Thomas von Brasch & Ivan Frankovic & Eero Tölö, 2021. "Corporate taxes, investment and the self-financing rate. The effect of location decisions and exports," Discussion Papers 955, Statistics Norway, Research Department.
- Thomas Brasch & Ivan Frankovic & Eero Tölö, 2023. "Corporate taxes and investment when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1297-1330, October.
- d’Andria, D. & Savin, I., 2018.
"A Win-Win-Win? Motivating innovation in a knowledge economy with tax incentives,"
Technological Forecasting and Social Change, Elsevier, vol. 127(C), pages 38-56.
Cited by:
- Zakaria Babutsidze, 2018.
"The rise of electronic social networks and implications for advertisers,"
Post-Print
hal-03471523, HAL.
- Zakaria Babutsidze, 2018. "The rise of electronic social networks and implications for advertisers," SciencePo Working papers Main hal-03471523, HAL.
- Babutsidze, Zakaria, 2018. "The rise of electronic social networks and implications for advertisers," Technological Forecasting and Social Change, Elsevier, vol. 137(C), pages 27-39.
- Oleg S. Mariev & Karina M. Nagieva & Viktoria L. Simonova, 2020. "Managing innovation activity factors in Russian regions through econometric modeling," Upravlenets, Ural State University of Economics, vol. 11(1), pages 57-69, March.
- Diego d’Andria, 2019.
"Tax policy and entrepreneurial entry with information asymmetry and learning,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1211-1229, October.
- Diego d'Andria, 2017. "Tax policy and entrepreneurial entry with information asymmetry and learning," JRC Working Papers on Taxation & Structural Reforms 2017-01, Joint Research Centre.
- Zhu, Jun & Zhang, Linling, 2022. "Evolutionary game analysis of the implementation of fiscal policy in resource-based cities," Resources Policy, Elsevier, vol. 76(C).
- Bilan, Yuriy & Oliinyk, Olena & Mishchuk, Halyna & Skare, Marinko, 2023. "Impact of information and communications technology on the development and use of knowledge," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
- Zakaria Babutsidze, 2018.
"The rise of electronic social networks and implications for advertisers,"
Post-Print
hal-03471523, HAL.
- Diego d’Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2018.
"Towards a European R&D incentive? An assessment of R&D provisions under a common corporate tax base,"
Economics of Innovation and New Technology, Taylor & Francis Journals, vol. 27(5-6), pages 531-550, August.
See citations under working paper version above.
- Diego d'Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2017. "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," JRC Working Papers on Taxation & Structural Reforms 2017-03, Joint Research Centre.
- Diego d’Andria & Dimitris Pontikakis & Agnieszka Skonieczna, 2017. "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," Taxation Papers 69, Directorate General Taxation and Customs Union, European Commission.
- Diego d’Andria, 2013.
"The economics of professional services: lemon markets, credence goods, and C2C information sharing,"
Service Business, Springer;Pan-Pacific Business Association, vol. 7(1), pages 1-15, March.
Cited by:
- Guetz, Bernhard & Bidmon, Sonja, 2023. "The Credibility of Physician Rating Websites: A Systematic Literature Review," Health Policy, Elsevier, vol. 132(C).
More information
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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 22 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-PBE: Public Economics (13) 2010-11-27 2012-02-27 2014-12-08 2015-02-28 2016-12-18 2017-01-08 2017-09-17 2018-02-19 2018-02-19 2018-03-26 2019-04-29 2019-04-29 2021-12-13. Author is listed
- NEP-PUB: Public Finance (9) 2010-11-27 2014-12-08 2016-12-18 2017-01-08 2017-03-05 2018-03-26 2019-04-29 2019-04-29 2021-12-13. Author is listed
- NEP-CMP: Computational Economics (6) 2017-01-22 2018-02-19 2018-03-26 2019-04-29 2020-06-15 2021-12-13. Author is listed
- NEP-INO: Innovation (6) 2014-12-08 2015-02-28 2016-12-18 2017-03-05 2017-03-19 2017-09-17. Author is listed
- NEP-ACC: Accounting and Auditing (5) 2010-11-27 2017-01-08 2017-01-22 2017-09-17 2019-04-29. Author is listed
- NEP-MAC: Macroeconomics (3) 2018-02-19 2018-03-26 2021-12-13
- NEP-SBM: Small Business Management (3) 2016-12-18 2017-01-08 2017-03-19
- NEP-CTA: Contract Theory and Applications (2) 2014-12-08 2018-02-19
- NEP-DGE: Dynamic General Equilibrium (2) 2020-06-15 2021-12-13
- NEP-EEC: European Economics (2) 2019-04-29 2021-12-13
- NEP-EUR: Microeconomic European Issues (2) 2017-09-17 2019-04-29
- NEP-HRM: Human Capital and Human Resource Management (2) 2012-02-27 2014-12-08
- NEP-AGE: Economics of Ageing (1) 2020-06-15
- NEP-BEC: Business Economics (1) 2017-03-19
- NEP-COM: Industrial Competition (1) 2019-01-07
- NEP-EFF: Efficiency and Productivity (1) 2017-01-08
- NEP-ENT: Entrepreneurship (1) 2017-03-05
- NEP-FDG: Financial Development and Growth (1) 2012-02-27
- NEP-GTH: Game Theory (1) 2019-01-07
- NEP-ICT: Information and Communication Technologies (1) 2019-01-07
- NEP-IUE: Informal and Underground Economics (1) 2019-04-29
- NEP-KNM: Knowledge Management and Knowledge Economy (1) 2015-02-28
- NEP-LMA: Labor Markets - Supply, Demand, and Wages (1) 2022-05-16
- NEP-MKT: Marketing (1) 2017-03-19
- NEP-PAY: Payment Systems and Financial Technology (1) 2019-01-07
- NEP-TID: Technology and Industrial Dynamics (1) 2017-09-17
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