Details about Marcel Gerard

Access statistics for papers by Marcel Gerard.

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Short-id: pge108

Working Papers

2014

1. Financing Higher Education when Students and Graduates are Internationally Mobile
   LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES) View citations (2)
   Also in Jena Economics Research Papers, Friedrich-Schiller-University Jena (2014) View citations (2)

2013

2. A Contribution to The Study of Global Competition for Talent: the determinants of student mobility and its consequences for the inter- nationalization of the labor market
   Bruges European Economic Policy Briefings, European Economic Studies Department, College of Europe
3. From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income
   LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES) View citations (2)

2012

4. Investment and Financing Strategy of a Multinational Enterprise under Alternative Tax Designs
   CESifo Working Paper Series, CESifo View citations (6)
5. Tax Interaction among Walloon Municipalities: Is there Room for Yardstick Competition, Intellectual Trend and Partisan Monopoly Effect?
   CESifo Working Paper Series, CESifo View citations (1)

2010

6. Financing Bologna Students' Mobility
   Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (1)
7. Quelques questions à l'aube de la présidence belge de l'union européenne
   ULB Institutional Repository, ULB -- Universite Libre de Bruxelles
   See also Journal Article Quelques questions à l'aube de la présidence belge de l'Union européenne, Reflets et perspectives de la vie économique, De Boeck Université (2010) (2010)
8. Tax interactions among Belgian municipalities: Do interregional differences matter?
   Post-Print, HAL View citations (31)
   See also Journal Article Tax interactions among Belgian municipalities: Do interregional differences matter?, Regional Science and Urban Economics, Elsevier (2010) View citations (31) (2010)

2009

9. Corporate Taxation and the Impact of Governance, Political and Economic Factors
   CESifo Working Paper Series, CESifo View citations (4)
10. Tax Interactions among Belgian Municipalities: Does Language Matter?
    CESifo Working Paper Series, CESifo View citations (3)

2008

11. Financing Bologna, the Internationally Mobile Students in European Higher Education
    CESifo Working Paper Series, CESifo View citations (1)
12. Is there evidence of strategic corporate tax interaction among EU countries?
    MPRA Paper, University Library of Munich, Germany View citations (10)

2007

13. Mobilité étudiante en Europe: une idée qui mérite mieux que des quotas
    Regards économiques, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES) View citations (1)

2006

14. Interjurisdictional Competition for Higher Education and Firms
    CESifo Working Paper Series, CESifo View citations (4)
15. Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal
    CESifo Working Paper Series, CESifo View citations (4)
    Also in European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2006) View citations (2)
16. Reforming the Taxation of Multijurisdictional Enterprises in Europe, “Coopetition” in a Bottom-up Federation
    CESifo Working Paper Series, CESifo
    Also in Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations (2006) View citations (5)

2005

17. Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs
    CESifo Working Paper Series, CESifo View citations (14)

2004

18. Combining Dutch Presumptive Capital Income Tax and US Qualified Intermediaries to Set Forth a New System of International Savings Taxation
    CESifo Working Paper Series, CESifo View citations (1)

2003

19. Cross-Border Loss Offset and Formulary Apportionment: How do they affect multijurisdictional firm investment spending and interjurisdictional tax competition ?
    CESifo Working Paper Series, CESifo View citations (40)

2002

20. Finance, uncertainty and investment: assessing the gains and losses of a generalized non linear structural approach using Belgian panel data
    Working Paper Research, National Bank of Belgium View citations (3)
21. Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction
    CESifo Working Paper Series, CESifo View citations (2)
22. Tax Competition, the Distribution of MNE's Ownership and the Wage Formation Process
    CESifo Working Paper Series, CESifo

1997

23. MESC (Marginal Effective Statutory Charge), an extension of King-Fullerton methodology
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (4)

1984

24. Econometric Analysis of Sectoral Investment in Belgium (1956-1982)
    Discussion Papers (REL - Recherches Economiques de Louvain), Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES) View citations (1)

Journal Articles

2014

1. Economic aspects of constitutional change: the case of Belgium
   Oxford Review of Economic Policy, 2014, 30, (2), 257-276 View citations (3)

2013

2. Globalization and Access to Higher Education – Policy Implications
   ifo DICE Report, 2013, 11, (02), 03-10
3. Introduction
   Reflets et perspectives de la vie économique, 2013, LII, (4), 5-8
4. La mobilité étudiante et ses conséquences pour l'internationalisation du marché du travail
   Reflets et perspectives de la vie économique, 2013, LII, (4), 61-79
5. Testing yardstick competition through a vote-function: evidence from the Walloon municipalities
   Economics and Business Letters, 2013, 2, (4), 206-214 View citations (2)

2012

6. Higher education and firms: on the interaction between research and regional policies
   International Tax and Public Finance, 2012, 19, (3), 338-367 View citations (3)

2010

7. Le financement de la mobilité des étudiants « Bologne »
   Revue économique, 2010, 61, (3), 577-587 View citations (1)
8. Quelques questions à l'aube de la présidence belge de l'Union européenne
   Reflets et perspectives de la vie économique, 2010, XLIX, (2), 5-13
   See also Working Paper Quelques questions à l'aube de la présidence belge de l'union européenne, ULB Institutional Repository (2010) (2010)
9. Tax interactions among Belgian municipalities: Do interregional differences matter?
   Regional Science and Urban Economics, 2010, 40, (5), 336-342 View citations (31)
   See also Working Paper Tax interactions among Belgian municipalities: Do interregional differences matter?, Post-Print (2010) View citations (31) (2010)

2007

10. Financing Bologna: Which Country will Pay for Foreign Students?
    Education Economics, 2007, 15, (4), 441-454 View citations (9)
11. Introduction: Economics Of Higher Education
    Education Economics, 2007, 15, (4), 383-384
12. La politique fiscale sous contraintes
    Reflets et perspectives de la vie économique, 2007, XLVI, (1), 173-192
13. Reforming the Taxation of Multijurisdictional Enterprises in Europe *
    CESifo Economic Studies, 2007, 53, (2), 329-361 View citations (4)

2006

14. Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale
    Economie & Prévision, 2006, n° 173, (2), 65-77 View citations (5)
    Also in Économie et Prévision, 2006, 173, (2), 65-77 (2006) View citations (10)
15. Enseignement supérieur et mobilité, l'interpellation du passager clandestin
    Reflets et perspectives de la vie économique, 2006, XLV, (2), 83-89
16. Introduction
    Reflets et perspectives de la vie économique, 2006, XLV, (2), 5-9
17. Le financement des études supérieures transfrontalières
    Revue d'économie politique, 2006, 116, (6), 789-796
18. Les enjeux actuels de la fiscalité directe
    Reflets et perspectives de la vie économique, 2006, XLV, (3), 9-18

2004

19. Introduction: Le travail au-delà de la consommation et du profit
    Reflets et perspectives de la vie économique, 2004, XLIII, (3), 5-8
20. Taxation, Financial Intermodality and the Least Taxed Path for Circulating Income within a Multinational Enterprise
    Annals of Economics and Statistics, 2004, (75-76), 89-107 View citations (12)

2003

21. L'imposition des entreprises multinationales en Europe. À propos d'un rapport de la Commission européenne
    Revue économique, 2003, 54, (3), 489-498 View citations (2)

2002

22. Further research needed on comprehensive approaches: roundtable discussion on the European Commission's study on company taxation
    CESifo Forum, 2002, 3, (01), 38-40

1999

23. L’imposition des revenus de l’investissement en Europe, une hétérogénéité coûteuse
    L'Actualité Economique, 1999, 75, (1), 401-426

1996

24. Inter-jurisdictional information sharing and capital tax game under imperfect capital mobility
    Brussels Economic Review, 1996, 152, 487-516 View citations (5)
25. Le POMPE des belges, essai de mesure des prélèvements obligatoires marginaux sur le produit économique de l'investissement échéant au capital et au travail en Belgique entre 1976 et 1994
    Brussels Economic Review, 1996, 150, 237-271 View citations (1)

1995

26. An empirical analysis of Belgian daily returns using GARCH models
    Brussels Economic Review, 1995, 148, 513-534 View citations (3)

1994

27. The European Tax Game and Welfare
    Public Finance = Finances publiques, 1994, 49, (Supplement), 211-31 View citations (2)

1993

28. Concurrence fiscale, financement du non-marchand et distribution des revenus
    Brussels Economic Review, 1993, 140, 449-488 View citations (1)

1987

29. Autour du débat fiscal belge: neutralité à l'égard des choix financiers et imposition effective des revenus de l'investissement
    Brussels Economic Review, 1987, 116, 25-63

1981

30. La dynamisation des coefficients économétriques: une application à des données sectorielles belges
    Brussels Economic Review, 1981, 91, 447-474 View citations (1)

1980

31. Les effets macro-économiques d'une réduction des impôts en Belgique
    Brussels Economic Review, 1980, 85, 3-30

1979

32. Investissements dans les branches d'activités, conjoncture et politique économique, une étude économétrique pour la Belgique (1953 - 1976)
    Brussels Economic Review, 1979, 82, 167-192