Details about Tibor Paul Hanappi

Access statistics for papers by Tibor Paul Hanappi.

Last updated 2024-10-11. Update your information in the RePEc Author Service.

Short-id: pha818

Working Papers

2024

1. Broadening the Gains from Generative AI: The Role of Fiscal Policies
   IMF Staff Discussion Notes, International Monetary Fund

2023

2. A time series perspective on income-based tax support for R&D and innovation
   OECD Taxation Working Papers, OECD Publishing
3. Cost and uptake of income-based tax incentives for R&D and innovation
   OECD Science, Technology and Industry Working Papers, OECD Publishing
4. Design features of income-based tax incentives for R&D and innovation
   OECD Taxation Working Papers, OECD Publishing
5. Effective tax rates for R&D intangibles
   OECD Taxation Working Papers, OECD Publishing
6. How does corporate taxation affect business investment?: Evidence from aggregate and firm-level data
   OECD Economics Department Working Papers, OECD Publishing View citations (3)
7. Tax and Investment by Multinational Enterprises
   OECD Taxation Working Papers, OECD Publishing
8. Update to the economic impact assessment of pillar one: OECD/G20 Base Erosion and Profit Shifting Project
   OECD Taxation Working Papers, OECD Publishing

2022

9. Assessing tax relief from targeted investment tax incentives through corporate effective tax rates: Methodology and initial findings for seven Sub-Saharan African countries
   OECD Taxation Working Papers, OECD Publishing View citations (2)

2021

10. Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives
    OECD Taxation Working Papers, OECD Publishing View citations (2)

2020

11. The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs: An analysis using forward-looking effective tax rates
    OECD Taxation Working Papers, OECD Publishing View citations (3)

2018

12. Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries
    OECD Taxation Working Papers, OECD Publishing View citations (21)
13. Loss carryover provisions: Measuring effects on tax symmetry and automatic stabilisation
    OECD Taxation Working Papers, OECD Publishing View citations (2)
14. Unintended technology-bias in corporate income taxation: The case of electricity generation in the low-carbon transition
    OECD Taxation Working Papers, OECD Publishing

2017

15. Taxation and Investment in India
    OECD Economics Department Working Papers, OECD Publishing View citations (2)

2015

16. The Potential of Electromobility in Austria: An Analysis Based on Hybrid Choice Models
    Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research View citations (3)

2014

17. Retirement Behaviour in Austria: Incentive Effects on Old-Age Labor Supply
    VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association
    Also in NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria (2012) View citations (16)

2012

18. A Note on Automatic Stabilizers in Austria: Evidence from ITABENA
    NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria View citations (5)
19. Tax Incentives and Family Labor Supply in Austria
    NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria View citations (3)
    See also Journal Article Tax incentives and family labor supply in Austria, Review of Economics of the Household, Springer (2016) View citations (2) (2016)

Journal Articles

2024

1. Fiscal revenue mobilization and digitally traded products: Taxing at the border or behind it?
   Journal of Policy Modeling, 2024, 46, (4), 779-801

2022

2. The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs
   International Tax and Public Finance, 2022, 29, (6), 1495-1526 View citations (4)

2019

3. Retirement Behaviour in Austria: Effects of Incentives on Old‐Age Labour Supply
   Fiscal Studies, 2019, 40, (3), 301-328

2018

4. Estimating the fiscal effects of base erosion and profit shifting: data availability and analytical issues
   UNCTAD Transnational Corporations Journal View citations (11)

2016

5. Tax incentives and family labor supply in Austria
   Review of Economics of the Household, 2016, 14, (4), 961-987 View citations (2)
   See also Working Paper Tax Incentives and Family Labor Supply in Austria, NRN working papers (2012) View citations (3) (2012)
6. The potential of electromobility in Austria: Evidence from hybrid choice models under the presence of unreported information
   Transportation Research Part A: Policy and Practice, 2016, 83, (C), 30-41 View citations (19)

Books

2014

1. Crisis responses, competitiveness and jobs
   Studies on Growth with Equity, International Labour Office, Research Department