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Details about Gaetan J.A. Nicodeme

E-mail:
Homepage:http://homepages.ulb.ac.be/~ganicode
Workplace:Directorate-General Taxation and Custom Union, European Commission, (more information at EDIRC)
Solvay Brussels School of Economics and Management, Université Libre de Bruxelles (Free University of Brussels), (more information at EDIRC)
CESifo, (more information at EDIRC)
Centre for Economic Policy Research (CEPR), (more information at EDIRC)

Access statistics for papers by Gaetan J.A. Nicodeme.

Last updated 2021-01-17. Update your information in the RePEc Author Service.

Short-id: pni10


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Working Papers

2020

  1. Taxation trends in the European Union: 2018 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads
    Also in Taxation trends, Directorate General Taxation and Customs Union, European Commission (2019) Downloads View citations (3)
    Taxation trends, Directorate General Taxation and Customs Union, European Commission (2018) Downloads View citations (13)
  2. Taxes in Europe Database
    Taxes in Europe Database, Directorate General Taxation and Customs Union, European Commission Downloads View citations (14)

2019

  1. Tax Policies in the European Union: 2020 Survey
    Taxation Survey, Directorate General Taxation and Customs Union, European Commission Downloads

2018

  1. How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach
    CEPR Discussion Papers, C.E.P.R. Discussion Papers Downloads View citations (5)
    Also in CESifo Working Paper Series, CESifo (2018) Downloads View citations (4)
  2. Patent boxes design, patents location, and local R&D
    ULB Institutional Repository, ULB -- Universite Libre de Bruxelles View citations (19)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2015) Downloads View citations (31)
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2015) Downloads View citations (21)
    CESifo Working Paper Series, CESifo (2015) Downloads View citations (8)
    JRC Working Papers on Corporate R&D and Innovation, Joint Research Centre (Seville site) (2015) Downloads View citations (12)
    Working Papers, Oxford University Centre for Business Taxation (2015) Downloads View citations (9)

    See also Journal Article in Economic Policy (2018)
  3. Tax Policies in the European Union: 2018 Survey
    Taxation Survey, Directorate General Taxation and Customs Union, European Commission Downloads View citations (4)
  4. What Happened to CIT Collection? Solving the Rates-Revenues Puzzle
    CESifo Working Paper Series, CESifo Downloads View citations (1)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2018) Downloads View citations (1)
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2018) Downloads View citations (1)

2017

  1. Tax Policies in the European Union: 2017 Survey
    Taxation Survey, Directorate General Taxation and Customs Union, European Commission Downloads View citations (4)
  2. Taxation trends in the European Union: 2017 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (14)

2016

  1. Financial Transaction Taxes in the European Union
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (6)
    See also Journal Article in National Tax Journal (2016)
  2. Tax Policies in the European Union: 2016 Survey
    Taxation Survey, Directorate General Taxation and Customs Union, European Commission Downloads View citations (3)
  3. Taxation trends in the European Union: 2016 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (7)

2015

  1. Debt Bias in Corporate Income Taxation and the Costs of Banking Crises
    CEPR Discussion Papers, C.E.P.R. Discussion Papers Downloads View citations (11)
  2. Tax reforms in EU Member States - 2015 Report
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (29)
  3. Tax shifts
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads
  4. Taxation trends in the European Union: 2015 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (17)

2014

  1. Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (10)
  2. Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (5)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2014) Downloads View citations (4)
    CESifo Working Paper Series, CESifo (2014) Downloads View citations (2)
  3. Financial Activities Taxes, Bank Levies and Systemic Risk
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (6)
  4. Semestre Européen et fiscalité: Le cas de la Belgique
    ULB Institutional Repository, ULB -- Universite Libre de Bruxelles
    See also Journal Article in Reflets et perspectives de la vie économique (2014)
  5. Tax reforms in EU Member States - 2014 Report
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (25)
  6. Taxation trends in the European Union: 2014 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (36)
  7. Thin Capitalization Rules and Multinational Firm Capital Structure
    IMF Working Papers, International Monetary Fund Downloads View citations (1)
    Also in Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2014) Downloads View citations (54)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2014) Downloads View citations (46)
    CESifo Working Paper Series, CESifo (2014) Downloads View citations (46)
    Discussion Paper, Tilburg University, Center for Economic Research (2014) Downloads View citations (45)
    Other publications TiSEM, Tilburg University, School of Economics and Management (2014) Downloads View citations (1)
    Working Papers, Oxford University Centre for Business Taxation (2013) Downloads View citations (24)

2013

  1. Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
    Working Papers ECARES, ULB -- Universite Libre de Bruxelles Downloads
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2013) Downloads

    See also Journal Article in FinanzArchiv: Public Finance Analysis (2016)
  2. Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (20)
  3. Taxation trends in the European Union: 2013 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (164)

2012

  1. On the Political Economics of Tax Reforms: survey and empirical assessment
    ULB Institutional Repository, ULB -- Universite Libre de Bruxelles View citations (32)
    Also in Economics Working Paper from Condorcet Center for political Economy at CREM-CNRS, Condorcet Center for political Economy (2012) Downloads View citations (30)

    See also Journal Article in International Tax and Public Finance (2012)
  2. Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (18)
  3. Taxation trends in the European Union: 2012 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (41)
  4. The Debt-Equity Bias: consequences and solutions
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (11)
    See also Journal Article in Reflets et perspectives de la vie économique (2013)

2011

  1. On the Political Economics of Tax Reforms
    CESifo Working Paper Series, CESifo Downloads View citations (7)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2011) Downloads View citations (22)
  2. Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (20)
  3. Taxation trends in the European Union: 2011 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (90)
  4. The Role of Housing Tax Provisions in the 2008 Financial Crisis
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (7)

2010

  1. Financial Sector Taxation
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (36)
  2. Innovative Financing at a Global Level
    Taxation Studies, Directorate General Taxation and Customs Union, European Commission Downloads View citations (13)
    Also in Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2010) Downloads View citations (13)
  3. On the political economics of taxation
    ULB Institutional Repository, ULB -- Universite Libre de Bruxelles Downloads View citations (4)
  4. 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 in Reflets et perspectives de la vie économique (2010)
  5. Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (6)
  6. Taxation trends in the European Union: 2010 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (65)
  7. The 2008 Financial Crisis and Taxation Policy
    CESifo Working Paper Series, CESifo Downloads View citations (5)
    Also in Working Papers CEB, ULB -- Universite Libre de Bruxelles (2010) Downloads View citations (18)
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2010) Downloads View citations (19)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2010) Downloads View citations (13)

2009

  1. Corporate Income Tax and Economic Distortions
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (3)
    Also in CESifo Working Paper Series, CESifo (2008) Downloads View citations (1)
    Working Papers CEB, ULB -- Universite Libre de Bruxelles (2008) Downloads View citations (3)
  2. International Taxation and Multinational Firm Location Decisions
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads
    Also in CESifo Working Paper Series, CESifo (2008) Downloads View citations (13)
    Working Papers, Oxford University Centre for Business Taxation (2008) Downloads View citations (32)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2008) Downloads View citations (14)
    Working Papers CEB, ULB -- Universite Libre de Bruxelles (2008) Downloads View citations (28)

    See also Journal Article in Journal of Public Economics (2012)
  3. Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission Downloads View citations (21)
    Also in CESifo Working Paper Series, CESifo (2009) Downloads View citations (6)
    Working Papers CEB, ULB -- Universite Libre de Bruxelles (2009) Downloads View citations (18)
  4. Taxation trends in the European Union: 2009 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (58)
  5. The Role of Fiscal Instruments in Environmental Policy
    CESifo Working Paper Series, CESifo Downloads View citations (12)
    Also in Working Papers CEB, ULB -- Universite Libre de Bruxelles (2009) Downloads View citations (10)
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2009) Downloads View citations (11)

2008

  1. Corporate tax policy and incorporation in the EU
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis Downloads View citations (1)
    Also in Working Papers CEB, ULB -- Universite Libre de Bruxelles (2007) Downloads View citations (27)
    Working Papers, Oxford University Centre for Business Taxation (2007) Downloads View citations (6)
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2007) Downloads View citations (15)

    See also Journal Article in International Tax and Public Finance (2008)
  2. Taxation trends in the European Union: 2008 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (30)

2007

  1. Capital Structure and International Debt Shifting
    Working Papers CEB, ULB -- Universite Libre de Bruxelles Downloads View citations (66)
    Also in IMF Working Papers, International Monetary Fund (2007) Downloads
    European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2006) Downloads View citations (3)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2006) Downloads View citations (115)

    See also Journal Article in Journal of Financial Economics (2008)
  2. Corporate Tax Policy, Entrepreneurship and Incorporation in the EU
    Tinbergen Institute Discussion Papers, Tinbergen Institute Downloads View citations (11)
    Also in CESifo Working Paper Series, CESifo (2006) Downloads View citations (12)
  3. Corporate taxes in the European Union
    ULB Institutional Repository, ULB -- Universite Libre de Bruxelles
    See also Journal Article in Intereconomics: Review of European Economic Policy (2007)
  4. Do Large Companies Have Lower Effective Corporate Tax Rates? A European Survey
    Working Papers CEB, ULB -- Universite Libre de Bruxelles Downloads View citations (3)
  5. Essays on the empirics of capital and corporate tax competition
    ULB Institutional Repository, ULB -- Universite Libre de Bruxelles
  6. Tax revenues in the European Union: Recent trends and challenges ahead
    European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission Downloads View citations (8)
    Also in MPRA Paper, University Library of Munich, Germany (2007) Downloads View citations (9)
  7. Taxation trends in the European Union: 2007 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (37)

2006

  1. Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?
    MPRA Paper, University Library of Munich, Germany Downloads View citations (23)
  2. Taxation trends in the European Union: 2006 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (32)

2005

  1. Taxation trends in the European Union: 2005 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (13)

2004

  1. Are international deposits tax-driven?
    Other publications TiSEM, Tilburg University, School of Economics and Management Downloads View citations (44)
    Also in European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2001) Downloads View citations (18)

    See also Journal Article in Journal of Public Economics (2004)
  2. Product market reforms and productivity: a review of the theoretical and empirical literature on the transmission channels
    Development and Comp Systems, University Library of Munich, Germany Downloads View citations (11)
    Also in European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2004) Downloads View citations (9)

    See also Journal Article in Journal of Industry, Competition and Trade (2007)
  3. Structures of the taxation systems in the European Union: 2004 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (32)
    Also in Taxation trends, Directorate General Taxation and Customs Union, European Commission (2002) Downloads View citations (1)

2003

  1. Deposit Insurance and International Bank Deposits
    CEPR Discussion Papers, C.E.P.R. Discussion Papers Downloads View citations (11)
    Also in International Finance, University Library of Munich, Germany (2003) Downloads View citations (9)
    European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2002) Downloads View citations (12)

    See also Journal Article in Journal of Banking & Finance (2006)
  2. Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation
    CEPR Discussion Papers, C.E.P.R. Discussion Papers Downloads View citations (27)
    Also in Public Economics, University Library of Munich, Germany (2003) Downloads View citations (5)

    See also Journal Article in European Economic Review (2006)
  3. Structures of taxation systems in the European Union: 2003 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (20)

2002

  1. Sector and size effects on effective corporate taxation
    MPRA Paper, University Library of Munich, Germany Downloads View citations (11)
    Also in European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2002) Downloads View citations (9)

2001

  1. Computing effective corporate tax rates: comparisons and results
    MPRA Paper, University Library of Munich, Germany Downloads View citations (49)
    Also in European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2001) Downloads View citations (36)

2000

  1. Structures of the taxation systems in the European Union: 2000 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (9)
  2. Une analyse critique de la gouvernance du programme Objectif 1 Hainaut
    ULB Institutional Repository, ULB -- Universite Libre de Bruxelles Downloads

1998

  1. Structures of the taxation systems in the European Union 1970-1996
    Taxation trends, Directorate General Taxation and Customs Union, European Commission Downloads View citations (56)

Journal Articles

2018

  1. Multi‐Factor Effective Corporate Taxation, Firms’ Mark‐Ups and Tax Incidence: Evidence from OECD Countries
    Fiscal Studies, 2018, 39, (3), 417-453 Downloads
  2. Patent boxes design, patents location, and local R&D
    Economic Policy, 2018, 33, (93), 131-177 Downloads View citations (42)
    See also Working Paper (2018)

2016

  1. Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
    FinanzArchiv: Public Finance Analysis, 2016, 72, (2), 125-157 Downloads
    See also Working Paper (2013)
  2. Financial Transaction Taxes in the European Union
    National Tax Journal, 2016, 69, (1), 217-240 Downloads View citations (6)
    See also Working Paper (2016)

2014

  1. Semestre européen et fiscalité: le cas de la Belgique
    Reflets et perspectives de la vie économique, 2014, LIII, (1), 9-30 Downloads
    See also Working Paper (2014)
  2. Une fiscalité à réformer, mais comment ?
    Reflets et perspectives de la vie économique, 2014, LIII, (1), 5-8 Downloads

2013

  1. The Debt-Equity Tax Bias: Consequences and Solutions
    Reflets et perspectives de la vie économique, 2013, LII, (1), 5-18 Downloads View citations (19)
    See also Working Paper (2012)
  2. The Indirect Side of Direct Investment. Edited by Jack M. Mintz and Alfons J. Weichenrieder. CESifo Book Series, MIT Press, Cambridge, MA. 2010. 192 pp. £25.95/$35.00
    Economica, 2013, 80, (318), 382-383 Downloads

2012

  1. International taxation and multinational firm location decisions
    Journal of Public Economics, 2012, 96, (11), 946-958 Downloads View citations (76)
    See also Working Paper (2009)
  2. On the political economics of tax reforms: survey and empirical assessment
    International Tax and Public Finance, 2012, 19, (4), 598-624 Downloads View citations (33)
    See also Working Paper (2012)

2010

  1. 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 Downloads
    See also Working Paper (2010)

2009

  1. On Recent Developments in Fighting Harmful Tax Practices
    National Tax Journal, 2009, 62, (4), 755-71 Downloads View citations (4)

2008

  1. Capital structure and international debt shifting
    Journal of Financial Economics, 2008, 88, (1), 80-118 Downloads View citations (253)
    See also Working Paper (2007)
  2. Corporate tax policy and incorporation in the EU
    International Tax and Public Finance, 2008, 15, (4), 478-498 Downloads View citations (45)
    See also Working Paper (2008)
  3. How Corporate Tax Competition Reduces Personal Tax Revenue
    ifo DICE Report, 2008, 6, (01), 27-31 Downloads View citations (2)

2007

  1. Comparing Effective Corporate Tax Rates
    Frontiers in Finance and Economics, 2007, 4, (2), 102-131 Downloads
  2. Corporate Taxes in the European Union
    Intereconomics: Review of European Economic Policy, 2007, 42, (3), 116-142 Downloads View citations (2)
    See also Working Paper (2007)
  3. Product Market Reforms and Productivity: A Review of the Theoretical and Empirical Literature on the Transmission Channels
    Journal of Industry, Competition and Trade, 2007, 7, (1), 53-72 Downloads View citations (10)
    See also Working Paper (2004)

2006

  1. Deposit insurance and international bank liabilities
    Journal of Banking & Finance, 2006, 30, (3), 965-987 Downloads View citations (24)
    See also Working Paper (2003)
  2. Foreign ownership and corporate income taxation: An empirical evaluation
    European Economic Review, 2006, 50, (5), 1223-1244 Downloads View citations (54)
    See also Working Paper (2003)

2004

  1. Are international deposits tax-driven
    Journal of Public Economics, 2004, 88, (6), 1093-1118 Downloads View citations (52)
    See also Working Paper (2004)

2001

  1. Des nouveaux défis pour l'Union Européenne
    Brussels Economic Review, 2001, 17 Downloads

Edited books

2015

  1. Taxation and Regulation of the Financial Sector, vol 1
    MIT Press Books, The MIT Press View citations (1)

Editor

  1. Taxation Papers
    Directorate General Taxation and Customs Union, European Commission
  2. Taxation trends
    Directorate General Taxation and Customs Union, European Commission
 
Page updated 2021-01-25