Details about Barbara Bratta

Access statistics for papers by Barbara Bratta.

Last updated 2025-11-13. Update your information in the RePEc Author Service.

Short-id: pbr827

Working Papers

2023

1. CORTAX 2019 Updated calibration and baseline results
   JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre

2021

2. Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials
   Working Papers, Ministry of Economy and Finance, Department of Finance View citations (9)
   See also Journal Article Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials, National Tax Journal, University of Chicago Press (2024) View citations (1) (2024)
3. Assessing the effects of VAT policies with an integrated CGE-microsimulation approach: evidence on Italy
   Working Papers, Ministry of Economy and Finance, Department of Finance View citations (1)

2020

4. 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, Ministry of Economy and Finance, Department of Finance View citations (1)
5. The Impact of Digitalization Policies. Evidence from Italy�s Hyper-depreciation of Industry 4.0 Investments
   Working Papers, Ministry of Economy and Finance, Department of Finance View citations (2)

2019

6. Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form
   OECD Taxation Working Papers, OECD Publishing View citations (4)
7. Taxation and the future of work: How tax systems influence choice of employment form
   OECD Taxation Working Papers, OECD Publishing View citations (5)

Journal Articles

2025

1. Welfare and equity impact of consumption tax policies: A micro-macro-economic approach applied to Italy
   Economic Systems, 2025, 49, (3)

2024

2. Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials
   National Tax Journal, 2024, 77, (2), 349 - 380 View citations (1)
   See also Working Paper Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials, Working Papers (2021) View citations (9) (2021)

2023

3. Assessing the impact of digital technology diffusion policies. Evidence from Italy
   Economics of Innovation and New Technology, 2023, 32, (8), 1114-1137

2022

4. Analysing MNEs structure and activities using country-by-country reports. Evidence from the Italian dataset
   UNCTAD Transnational Corporations Journal