Details about Gaetan J.A. Nicodeme

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

Last updated 2025-02-07. Update your information in the RePEc Author Service.

Short-id: pni10

Working Papers

2020

1. Taxation trends in the European Union: 2020 edition
   Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (10)
2. Taxes in Europe Database
   Taxes in Europe Database, Directorate General Taxation and Customs Union, European Commission View citations (12)

2019

3. Tax Policies in the European Union: 2020 Survey
   Taxation Survey, Directorate General Taxation and Customs Union, European Commission
4. Taxation trends in the European Union: 2018 edition
   Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (6)
   Also in Taxation trends, Directorate General Taxation and Customs Union, European Commission (2018) View citations (20)

2018

5. 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)
6. Patent boxes design, patents location, and local R&D
   ULB Institutional Repository, ULB -- Universite Libre de Bruxelles View citations (41)
   Also in CESifo Working Paper Series, CESifo (2015) View citations (26)
   CEPR Discussion Papers, C.E.P.R. Discussion Papers (2015) View citations (37)
   JRC Working Papers on Corporate R&D and Innovation, Joint Research Centre (2015) View citations (13)
   Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2015) View citations (28)
   Working Papers, Oxford University Centre for Business Taxation (2015) View citations (10)
   See also Journal Article Patent boxes design, patents location, and local R&D, Economic Policy, CEPR, CESifo, Sciences Po (2018) View citations (39) (2018)
7. Tax Policies in the European Union: 2018 Survey
   Taxation Survey, Directorate General Taxation and Customs Union, European Commission View citations (4)
8. What Happened to CIT Collection? Solving the Rates-Revenues Puzzle
   Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (2)
   Also in CESifo Working Paper Series, CESifo (2018) View citations (4)
   CEPR Discussion Papers, C.E.P.R. Discussion Papers (2018) View citations (4)

2017

9. Tax Policies in the European Union: 2017 Survey
   Taxation Survey, Directorate General Taxation and Customs Union, European Commission View citations (5)
10. Taxation trends in the European Union: 2017 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (15)

2016

11. Financial Transaction Taxes in the European Union
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (8)
    See also Journal Article Financial Transaction Taxes in the European Union, National Tax Journal, National Tax Association (2016) View citations (8) (2016)
12. Tax Policies in the European Union: 2016 Survey
    Taxation Survey, Directorate General Taxation and Customs Union, European Commission View citations (3)
13. Taxation trends in the European Union: 2016 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (9)

2015

14. Debt Bias in Corporate Income Taxation and the Costs of Banking Crises
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (13)
15. Tax reforms in EU Member States - 2015 Report
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (32)
16. Tax shifts
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission
17. Taxation trends in the European Union: 2015 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (16)

2014

18. Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (10)
19. Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
    CESifo Working Paper Series, CESifo View citations (5)
    Also in Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2014) View citations (8)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2014) View citations (6)
20. Financial Activities Taxes, Bank Levies and Systemic Risk
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (8)
21. Tax reforms in EU Member States - 2014 Report
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (25)
22. Taxation trends in the European Union: 2014 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (39)
23. Thin Capitalization Rules and Multinational Firm Capital Structure
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (81)
    Also in Discussion Paper, Tilburg University, Center for Economic Research (2014) View citations (82)
    Other publications TiSEM, Tilburg University, School of Economics and Management (2014) View citations (70)
    IMF Working Papers, International Monetary Fund (2014) View citations (82)
    CESifo Working Paper Series, CESifo (2014) View citations (80)
    Working Papers, Oxford University Centre for Business Taxation (2013) View citations (25)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2014) View citations (82)

2013

24. Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
    Working Papers ECARES, ULB -- Universite Libre de Bruxelles View citations (2)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2013)
    See also Journal Article Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2016) (2016)
25. 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 View citations (26)
26. Taxation trends in the European Union: 2013 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (161)

2012

27. On the Political Economics of Tax Reforms: survey and empirical assessment
    Economics Working Paper from Condorcet Center for political Economy at CREM-CNRS, Condorcet Center for political Economy View citations (36)
    Also in ULB Institutional Repository, ULB -- Universite Libre de Bruxelles (2012) View citations (38)
    See also Journal Article On the political economics of tax reforms: survey and empirical assessment, International Tax and Public Finance, Springer (2012) View citations (39) (2012)
28. 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 View citations (14)
29. Taxation trends in the European Union: 2012 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (43)
30. The Debt-Equity Bias: consequences and solutions
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (15)
    See also Journal Article The Debt-Equity Tax Bias: Consequences and Solutions, Reflets et perspectives de la vie économique, De Boeck Université (2013) View citations (19) (2013)

2011

31. On the Political Economics of Tax Reforms
    CESifo Working Paper Series, CESifo View citations (8)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2011) View citations (24)
32. 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 View citations (20)
33. Taxation trends in the European Union: 2011 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (89)
34. The Role of Housing Tax Provisions in the 2008 Financial Crisis
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (7)

2010

35. Financial Sector Taxation
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (37)
36. Innovative Financing at a Global Level
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (12)
    Also in Taxation Studies, Directorate General Taxation and Customs Union, European Commission (2010) View citations (13)
37. 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)
38. 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 View citations (5)
39. Taxation trends in the European Union: 2010 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (64)
40. The 2008 Financial Crisis and Taxation Policy
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (18)
    Also in Working Papers CEB, ULB -- Universite Libre de Bruxelles (2010) View citations (21)
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2010) View citations (15)
    CESifo Working Paper Series, CESifo (2010) View citations (13)

2009

41. Corporate Income Tax and Economic Distortions
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (6)
    Also in Working Papers CEB, ULB -- Universite Libre de Bruxelles (2008) View citations (10)
    CESifo Working Paper Series, CESifo (2008) View citations (3)
42. International Taxation and Multinational Firm Location Decisions
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission View citations (4)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2008) View citations (21)
    Working Papers CEB, ULB -- Universite Libre de Bruxelles (2008) View citations (33)
    Working Papers, Oxford University Centre for Business Taxation (2008) View citations (37)
    CESifo Working Paper Series, CESifo (2008) View citations (21)
    See also Journal Article International taxation and multinational firm location decisions, Journal of Public Economics, Elsevier (2012) View citations (111) (2012)
43. 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 View citations (22)
    Also in CESifo Working Paper Series, CESifo (2009) View citations (16)
    Working Papers CEB, ULB -- Universite Libre de Bruxelles (2009) View citations (23)
44. Taxation trends in the European Union: 2009 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (50)
45. The Role of Fiscal Instruments in Environmental Policy
    CESifo Working Paper Series, CESifo View citations (23)
    Also in Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2009) View citations (22)
    Working Papers CEB, ULB -- Universite Libre de Bruxelles (2009) View citations (23)

2008

46. Corporate tax policy and incorporation in the EU
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis View citations (45)
    Also in Working Papers, Oxford University Centre for Business Taxation (2007) View citations (15)
    Working Papers CEB, ULB -- Universite Libre de Bruxelles (2007) View citations (35)
    Taxation Papers, Directorate General Taxation and Customs Union, European Commission (2007) View citations (23)
    See also Journal Article Corporate tax policy and incorporation in the EU, International Tax and Public Finance, Springer (2008) View citations (65) (2008)
47. Taxation trends in the European Union: 2008 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (29)

2007

48. Capital Structure and International Debt Shifting
    IMF Working Papers, International Monetary Fund View citations (91)
    Also in European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2006) View citations (15)
    Working Papers CEB, ULB -- Universite Libre de Bruxelles (2007) View citations (72)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2006) View citations (129)
    See also Journal Article Capital structure and international debt shifting, Journal of Financial Economics, Elsevier (2008) View citations (306) (2008)
49. Corporate Tax Policy, Entrepreneurship and Incorporation in the EU
    Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (16)
    Also in CESifo Working Paper Series, CESifo (2006) View citations (19)
50. Corporate taxes in the European Union
    ULB Institutional Repository, ULB -- Universite Libre de Bruxelles
    See also Journal Article Corporate Taxes in the European Union, Intereconomics: Review of European Economic Policy, Springer (2007) View citations (2) (2007)
51. Do Large Companies Have Lower Effective Corporate Tax Rates? A European Survey
    Working Papers CEB, ULB -- Universite Libre de Bruxelles View citations (8)
52. Essays on the empirics of capital and corporate tax competition
    ULB Institutional Repository, ULB -- Universite Libre de Bruxelles
53. 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 View citations (9)
    Also in MPRA Paper, University Library of Munich, Germany (2007) View citations (10)
54. Taxation trends in the European Union: 2007 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (32)

2006

55. Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?
    MPRA Paper, University Library of Munich, Germany View citations (33)
56. Taxation trends in the European Union: 2006 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (37)

2005

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

2004

58. Are international deposits tax-driven?
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (56)
    Also in European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2001) View citations (21)
    See also Journal Article Are international deposits tax-driven, Journal of Public Economics, Elsevier (2004) View citations (50) (2004)
59. Product market reforms and productivity: a review of the theoretical and empirical literature on the transmission channels
    European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission View citations (10)
    Also in Development and Comp Systems, University Library of Munich, Germany (2004) View citations (10)
    See also Journal Article Product Market Reforms and Productivity: A Review of the Theoretical and Empirical Literature on the Transmission Channels, Journal of Industry, Competition and Trade, Springer (2007) View citations (14) (2007)
60. Structures of the taxation systems in the European Union: 2004 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (32)
    Also in Taxation trends, Directorate General Taxation and Customs Union, European Commission (2002) View citations (1)

2003

61. Deposit Insurance and International Bank Deposits
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (11)
    Also in International Finance, University Library of Munich, Germany (2003) View citations (9)
    European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2002) View citations (13)
    See also Journal Article Deposit insurance and international bank liabilities, Journal of Banking & Finance, Elsevier (2006) View citations (25) (2006)
62. Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation
    Public Economics, University Library of Munich, Germany View citations (5)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2003) View citations (27)
    See also Journal Article Foreign ownership and corporate income taxation: An empirical evaluation, European Economic Review, Elsevier (2006) View citations (56) (2006)
63. Structures of taxation systems in the European Union: 2003 edition
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (20)

2002

64. Sector and size effects on effective corporate taxation
    MPRA Paper, University Library of Munich, Germany View citations (11)
    Also in European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2002) View citations (10)

2001

65. Computing effective corporate tax rates: comparisons and results
    MPRA Paper, University Library of Munich, Germany View citations (54)
    Also in European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2001) View citations (39)

2000

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

1998

68. Structures of the taxation systems in the European Union 1970-1996
    Taxation trends, Directorate General Taxation and Customs Union, European Commission View citations (54)

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)

2018

2. Multi‐Factor Effective Corporate Taxation, Firms’ Mark‐Ups and Tax Incidence: Evidence from OECD Countries
   Fiscal Studies, 2018, 39, (3), 417-453
3. Patent boxes design, patents location, and local R&D
   Economic Policy, 2018, 33, (93), 131-177 View citations (39)
   See also Working Paper Patent boxes design, patents location, and local R&D, ULB Institutional Repository (2018) View citations (41) (2018)

2016

4. 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
   See also Working Paper Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium, Working Papers ECARES (2013) View citations (2) (2013)
5. Financial Transaction Taxes in the European Union
   National Tax Journal, 2016, 69, (1), 217-240 View citations (8)
   See also Working Paper Financial Transaction Taxes in the European Union, Taxation Papers (2016) View citations (8) (2016)

2014

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

2013

8. The Debt-Equity Tax Bias: Consequences and Solutions
   Reflets et perspectives de la vie économique, 2013, LII, (1), 5-18 View citations (19)
   See also Working Paper The Debt-Equity Bias: consequences and solutions, Taxation Papers (2012) View citations (15) (2012)
9. 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

2012

10. International taxation and multinational firm location decisions
    Journal of Public Economics, 2012, 96, (11), 946-958 View citations (111)
    See also Working Paper International Taxation and Multinational Firm Location Decisions, Taxation Papers (2009) View citations (4) (2009)
11. On the political economics of tax reforms: survey and empirical assessment
    International Tax and Public Finance, 2012, 19, (4), 598-624 View citations (39)
    See also Working Paper On the Political Economics of Tax Reforms: survey and empirical assessment, Economics Working Paper from Condorcet Center for political Economy at CREM-CNRS (2012) View citations (36) (2012)

2010

12. 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)

2009

13. On Recent Developments in Fighting Harmful Tax Practices
    National Tax Journal, 2009, 62, (4), 755-71 View citations (7)

2008

14. Capital structure and international debt shifting
    Journal of Financial Economics, 2008, 88, (1), 80-118 View citations (306)
    See also Working Paper Capital Structure and International Debt Shifting, IMF Working Papers (2007) View citations (91) (2007)
15. Corporate tax policy and incorporation in the EU
    International Tax and Public Finance, 2008, 15, (4), 478-498 View citations (65)
    See also Working Paper Corporate tax policy and incorporation in the EU, CPB Discussion Paper (2008) View citations (45) (2008)
16. How Corporate Tax Competition Reduces Personal Tax Revenue
    ifo DICE Report, 2008, 6, (01), 27-31 View citations (8)

2007

17. Comparing Effective Corporate Tax Rates
    Frontiers in Finance and Economics, 2007, 4, (2), 102-131
18. Corporate Taxes in the European Union
    Intereconomics: Review of European Economic Policy, 2007, 42, (3), 116-142 View citations (2)
    See also Working Paper Corporate taxes in the European Union, ULB Institutional Repository (2007) (2007)
19. 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 View citations (14)
    See also Working Paper Product market reforms and productivity: a review of the theoretical and empirical literature on the transmission channels, European Economy - Economic Papers 2008 - 2015 (2004) View citations (10) (2004)

2006

20. Deposit insurance and international bank liabilities
    Journal of Banking & Finance, 2006, 30, (3), 965-987 View citations (25)
    See also Working Paper Deposit Insurance and International Bank Deposits, CEPR Discussion Papers (2003) View citations (11) (2003)
21. Foreign ownership and corporate income taxation: An empirical evaluation
    European Economic Review, 2006, 50, (5), 1223-1244 View citations (56)
    See also Working Paper Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation, Public Economics (2003) View citations (5) (2003)

2004

22. Are international deposits tax-driven
    Journal of Public Economics, 2004, 88, (6), 1093-1118 View citations (50)
    See also Working Paper Are international deposits tax-driven?, Other publications TiSEM (2004) View citations (56) (2004)

2001

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

Edited books

2015

1. Taxation and Regulation of the Financial Sector, vol 1
   MIT Press Books, The MIT Press View citations (2)

Editor

1. Taxation Papers
   Directorate General Taxation and Customs Union, European Commission
2. Taxation trends
   Directorate General Taxation and Customs Union, European Commission