Details about Maria Gesualdo

Access statistics for papers by Maria Gesualdo.

Last updated 2025-03-25. Update your information in the RePEc Author Service.

Short-id: pge290

Working Papers

2025

1. L’impôt minimum mondial et l’imposition des bénéfices des EMN
   OECD Taxation Working Papers, OECD Publishing

2024

2. The Global Minimum Tax and the taxation of MNE profit
   OECD Taxation Working Papers, OECD Publishing View citations (2)

2019

3. Reducing tax compliance costs through corporate tax base harmonisation in the European Union
   JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre
   See also Journal Article Reducing tax compliance costs through corporate tax base harmonization in the European Union, Journal of International Accounting, Auditing and Taxation, Elsevier (2020) View citations (5) (2020)

2018

4. How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach
   CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (8)
   Also in CESifo Working Paper Series, CESifo (2018) View citations (8)
   See also Journal Article How large is the corporate tax base erosion and profit shifting? A general equilibrium approach, Economic Systems Research, Taylor & Francis Journals (2022) View citations (3) (2022)

2016

5. A New Calibration for CORTAX: A computable general equilibrium model for simulating corporate tax reforms
   JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre View citations (8)
6. Corporate Income Tax Reform in the EU
   Conference papers, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project
7. Falling Corporate Tax Rates in the EU: Is there a case for harmonisation?
   JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre View citations (2)
8. Modelling corporate tax reforms in the EU: New simulations with the CORTAX model
   JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre View citations (6)

2014

9. Fiscal extension to ORANI-IT: a computable general equilibrium model for Italy
   Working Papers, Department of the Treasury, Ministry of the Economy and of Finance View citations (1)
10. ORANI-IT: a computable general equilibrium model of Italy
    Working Papers, Department of the Treasury, Ministry of the Economy and of Finance View citations (2)

2013

11. Building a computable general equilibium model (cge) on a regional sam: the case of Tuscany
    MPRA Paper, University Library of Munich, Germany

Journal Articles

2022

1. How large is the corporate tax base erosion and profit shifting? A general equilibrium approach
   Economic Systems Research, 2022, 34, (2), 167-198 View citations (3)
   See also Working Paper How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach, CEPR Discussion Papers (2018) View citations (8) (2018)

2020

2. Reducing tax compliance costs through corporate tax base harmonization in the European Union
   Journal of International Accounting, Auditing and Taxation, 2020, 41, (C) View citations (5)
   See also Working Paper Reducing tax compliance costs through corporate tax base harmonisation in the European Union, JRC Working Papers on Taxation & Structural Reforms (2019) (2019)

2019

3. Building a computable general equilibrium tax model for Italy
   Applied Economics, 2019, 51, (56), 6009-6020
4. The economic consequences of corporate tax rates reductions in the EU: Evidence using a computable general equilibrium model
   The World Economy, 2019, 42, (3), 818-845 View citations (2)