Details about Paolo M. Panteghini

Homepage:	http://www.unibs.it/on-line/dse/Home/Personale/PersonaleDocente/scheda1602.html
Postal address:	Università degli Studi di Brescia, Department of Economics and Management, Via San Faustino 74B, 25122 Brescia, ITALY.
Workplace:	Dipartimento di Scienze Economiche (Department of Economics), Dipartimento di Economia e Management (Department of Economics and Management), Università degli Studi di Brescia (University of Brescia), (more information at EDIRC)

Access statistics for papers by Paolo M. Panteghini.

Last updated 2023-03-16. Update your information in the RePEc Author Service.

Short-id: ppa80

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Working Papers

2021

1. A Welfare Analysis on Start-Up Decisions under Default Risk
   CESifo Working Paper Series, CESifo
2. On the Capital Structure of Foreign Subsidiaries: Evidence from a Panel Data Quantile Regression Model
   CESifo Working Paper Series, CESifo
3. Optimal Firm's Dividend and Capital Structure for Mean Reverting Profitability
   CESifo Working Paper Series, CESifo
4. The start-up decision under default risk
   Working Papers, Fondazione Eni Enrico Mattei
   Also in FEEM Working Papers, Fondazione Eni Enrico Mattei (FEEM) (2021)

2020

5. Debt Shifting and Transfer Pricing in a Volatile World
   CESifo Working Paper Series, CESifo
6. Debt and Transfer Pricing: Implications on Business Tax Policy
   2030 Agenda, Fondazione Eni Enrico Mattei (FEEM)
   Also in Working Papers, Fondazione Eni Enrico Mattei (2020)
7. Le riforme dell’IRPEF: uno sguardo attraverso 45 anni di storia
   Working papers, Società Italiana di Economia Pubblica View citations (6)
8. Lifestyle Taxes in the Presence of Profit Shifting
   CESifo Working Paper Series, CESifo
   See also Journal Article Lifestyle taxes in the presence of profit shifting, Journal of Economics, Springer (2022) (2022)

2019

9. Business Tax Policy under Default Risk
   ETA: Economic Theory and Applications, Fondazione Eni Enrico Mattei (FEEM)
   Also in Working Papers, Fondazione Eni Enrico Mattei (2019)
   CESifo Working Paper Series, CESifo (2019)

2018

10. Deferred Taxation under Default Risk
    CESifo Working Paper Series, CESifo
    See also Journal Article Deferred taxation under default risk, Journal of Economics, Springer (2020) View citations (1) (2020)
11. Public Expenditure Spillovers: An Explanation for Heterogeneous Tax Reaction Functions
    CESifo Working Paper Series, CESifo
    See also Journal Article Public expenditure spillovers: an explanation for heterogeneous tax reaction functions, International Tax and Public Finance, Springer (2021) View citations (1) (2021)
12. The Estimation of Reaction Functions under Tax Competition
    CESifo Working Paper Series, CESifo View citations (2)
    See also Journal Article The estimation of reaction functions under tax competition, German Economic Review, De Gruyter (2022) (2022)

2016

13. Accelerated Depreciation, Default Risk and Investment Decisions
    ETA: Economic Theory and Applications, Fondazione Eni Enrico Mattei (FEEM) View citations (10)
    Also in CESifo Working Paper Series, CESifo (2016) View citations (10)
    Working Papers, Fondazione Eni Enrico Mattei (2016) View citations (8)
    See also Journal Article Accelerated depreciation, default risk and investment decisions, Journal of Economics, Springer (2016) View citations (10) (2016)

2014

14. Corporate Taxation and Financial Strategies Under Asymmetric Information
    CESifo Working Paper Series, CESifo View citations (1)
    See also Journal Article Corporate taxation and financial strategies under asymmetric information, Economia Politica: Journal of Analytical and Institutional Economics, Springer (2016) View citations (2) (2016)

2013

15. Tax Competition, Investment Irreversibility and the Provision of Public Goods
    Working Papers, Fondazione Eni Enrico Mattei
    Also in Economy and Society, Fondazione Eni Enrico Mattei (FEEM) (2013)
    CESifo Working Paper Series, CESifo (2013)
    See also Journal Article Tax Competition, Investment Irreversibility and the Provision of Public Goods, German Economic Review, De Gruyter (2015) View citations (1) (2015)

2012

16. Fiscal Reforms during Fiscal Consolidation: The Case of Italy
    Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino View citations (5)
    Also in CESifo Working Paper Series, CESifo (2012) View citations (5)
    See also Journal Article Fiscal Reforms during Fiscal Consolidation: The Case of Italy, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2012) View citations (6) (2012)
17. Italy's ACE Tax and its Effect on a Firm's Leverage
    CESifo Working Paper Series, CESifo View citations (11)
    Also in Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel) (2012) View citations (7)

2011

18. Debt shifting in Europe
    Working Papers, Oxford University Centre for Business Taxation View citations (6)
    See also Journal Article Debt shifting in Europe, International Tax and Public Finance, Springer (2014) View citations (8) (2014)

2010

19. Optimal Investment and Financial Strategies under Tax Rate Uncertainty
    Institutions and Markets Papers, Fondazione Eni Enrico Mattei (FEEM)
    Also in Working Papers, Fondazione Eni Enrico Mattei (2010) View citations (4)
    Working Papers, University of Brescia, Department of Economics (2009) View citations (1)
    CESifo Working Paper Series, CESifo (2010)
    See also Journal Article Optimal Investment and Financial Strategies under Tax-Rate Uncertainty, German Economic Review, De Gruyter (2011) View citations (2) (2011)
20. Profit Shifting by Debt Financing in Europe
    CESifo Working Paper Series, CESifo View citations (3)
    Also in Working Papers, University of Brescia, Department of Economics (2010) View citations (3)

2009

21. On the Equivalence between Labor and Consumption Taxation
    CESifo Working Paper Series, CESifo
    Also in Working Papers, University of Brescia, Department of Economics (2009)
    See also Journal Article On the equivalence between labor and consumption taxation, Economics Bulletin, AccessEcon (2009) View citations (9) (2009)
22. Retrospective Capital Gains Taxation in the Real World
    CESifo Working Paper Series, CESifo View citations (7)
    Also in Working Papers, University of Brescia, Department of Economics (2009) View citations (8)

2008

23. Corporate Debt, Hybrid Securities and the Effective Tax Rate
    Working Papers, University of Brescia, Department of Economics
    Also in CESifo Working Paper Series, CESifo (2008) View citations (10)
    See also Journal Article Corporate Debt, Hybrid Securities, and the Effective Tax Rate, Journal of Public Economic Theory, Association for Public Economic Theory (2012) View citations (3) (2012)
24. FDI Determination and Corporate Tax Competition in a Volatile World
    Working Papers, University of Brescia, Department of Economics View citations (14)
    Also in CESifo Working Paper Series, CESifo (2007) View citations (20)
    See also Journal Article FDI determination and corporate tax competition in a volatile world, International Tax and Public Finance, Springer (2010) View citations (14) (2010)
25. Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship
    CESifo Working Paper Series, CESifo View citations (17)
    Also in Working Papers, University of Brescia, Department of Economics (2008) View citations (2)
    See also Journal Article Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2013) View citations (6) (2013)
26. The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal
    Working Papers, University of Brescia, Department of Economics View citations (10)
    Also in CESifo Working Paper Series, CESifo (2008) View citations (1)
    See also Journal Article The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2013) (2013)

2007

27. Preemption, Start-Up Decisions and the Firms’ Capital Structure
    CESifo Working Paper Series, CESifo View citations (2)
    See also Journal Article Preemption, Start-Up Decisions and the Firms' Capital Structure, Economics Bulletin, AccessEcon (2007) View citations (2) (2007)
28. Profit Sharing and Investment by Regulated Utilities: a Welfare Analysis
    "Marco Fanno" Working Papers, Dipartimento di Scienze Economiche "Marco Fanno" View citations (2)
    Also in Working Papers, University of Brescia, Department of Economics (2006) View citations (1)
    See also Journal Article Profit sharing and investment by regulated utilities: A welfare analysis, Review of Financial Economics, Elsevier (2008) View citations (17) (2008)

2006

29. A Simple Explanation for the Unfavorable Tax Treatment of Investment Costs
    CESifo Working Paper Series, CESifo
30. The Capital Structure of Multinational Companies Under Tax Competition
    Working Papers, University of Brescia, Department of Economics View citations (11)
    Also in CESifo Working Paper Series, CESifo (2006) View citations (18)
    See also Journal Article The capital structure of multinational companies under tax competition, International Tax and Public Finance, Springer (2009) View citations (7) (2009)

2005

31. S-Based Taxation under Default Risk
    CESifo Working Paper Series, CESifo
    Also in Working Papers, University of Brescia, Department of Economics (2005)
    See also Journal Article S-based taxation under default risk, Journal of Public Economics, Elsevier (2006) View citations (18) (2006)

2004

32. Wide vs. Narrow Tax Bases under Optimal Investment Timing
    CESifo Working Paper Series, CESifo View citations (5)

2003

33. Competing for Foreign Direct Investments: A Real Options Approach
    CESifo Working Paper Series, CESifo View citations (3)
34. Investment Size and Firm's Value under Profit Sharing Regulation
    CESifo Working Paper Series, CESifo View citations (3)
    Also in Working Papers, Fondazione Eni Enrico Mattei (2003) View citations (1)
35. Irreversible Investments and Regulatory Risk
    CESifo Working Paper Series, CESifo View citations (21)

2002

36. Asymmetric Taxation under Incremental and Sequential Investment
    CESifo Working Paper Series, CESifo View citations (6)
    See also Journal Article Asymmetric Taxation under Incremental and Sequential Investment, Journal of Public Economic Theory, Association for Public Economic Theory (2005) View citations (30) (2005)
37. Endogenous Timing and the Taxation of Discrete Investment Choices
    CESifo Working Paper Series, CESifo View citations (6)
38. Incentives to (irreversible) investments under different regulatory regimes
    Royal Economic Society Annual Conference 2002, Royal Economic Society View citations (3)
    Also in CESifo Working Paper Series, CESifo (2001) View citations (3)

2001

39. Corporate Tax Asymmetries under Investment Irreversibility
    CESifo Working Paper Series, CESifo View citations (22)
    See also Journal Article Corporate Tax Asymmetries under Investment Irreversibility, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2002) View citations (15) (2002)

2000

40. On Corporate Tax Asymmetries and Neutrality
    CESifo Working Paper Series, CESifo
    See also Journal Article On Corporate Tax Asymmetries and Neutrality, German Economic Review, De Gruyter (2001) View citations (21) (2001)

1998

41. Corporate Taxation in Italy: an Analysis of the 1998 Reform
    Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna View citations (11)

Journal Articles

2022

1. Lifestyle taxes in the presence of profit shifting
   Journal of Economics, 2022, 137, (1), 81-96
   See also Working Paper Lifestyle Taxes in the Presence of Profit Shifting, CESifo Working Paper Series (2020) (2020)
2. The estimation of reaction functions under tax competition
   German Economic Review, 2022, 23, (2), 301-339
   See also Working Paper The Estimation of Reaction Functions under Tax Competition, CESifo Working Paper Series (2018) View citations (2) (2018)

2021

3. Public expenditure spillovers: an explanation for heterogeneous tax reaction functions
   International Tax and Public Finance, 2021, 28, (3), 497-514 View citations (1)
   See also Working Paper Public Expenditure Spillovers: An Explanation for Heterogeneous Tax Reaction Functions, CESifo Working Paper Series (2018) (2018)
4. Welfare effects of business taxation under default risk
   International Tax and Public Finance, 2021, 28, (6), 1412-1429 View citations (2)

2020

5. Deferred taxation under default risk
   Journal of Economics, 2020, 129, (1), 33-48 View citations (1)
   See also Working Paper Deferred Taxation under Default Risk, CESifo Working Paper Series (2018) (2018)

2016

6. Accelerated depreciation, default risk and investment decisions
   Journal of Economics, 2016, 119, (2), 113-130 View citations (10)
   See also Working Paper Accelerated Depreciation, Default Risk and Investment Decisions, ETA: Economic Theory and Applications (2016) View citations (10) (2016)
7. Corporate taxation and financial strategies under asymmetric information
   Economia Politica: Journal of Analytical and Institutional Economics, 2016, 33, (1), 9-34 View citations (2)
   See also Working Paper Corporate Taxation and Financial Strategies Under Asymmetric Information, CESifo Working Paper Series (2014) View citations (1) (2014)

2015

8. Tax Competition, Investment Irreversibility and the Provision of Public Goods
   German Economic Review, 2015, 16, (4), 408-421 View citations (1)
   Also in German Economic Review, 2015, 16, (4), 408-421 (2015) View citations (1)
   See also Working Paper Tax Competition, Investment Irreversibility and the Provision of Public Goods, Working Papers (2013) (2013)

2014

9. Debt shifting in Europe
   International Tax and Public Finance, 2014, 21, (3), 397-435 View citations (8)
   See also Working Paper Debt shifting in Europe, Working Papers (2011) View citations (6) (2011)

2013

10. Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship
    FinanzArchiv: Public Finance Analysis, 2013, 69, (2), 167-193 View citations (6)
    See also Working Paper Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship, CESifo Working Paper Series (2008) View citations (17) (2008)
11. The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal
    FinanzArchiv: Public Finance Analysis, 2013, 69, (1), 57-71
    See also Working Paper The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal, Working Papers (2008) View citations (10) (2008)

2012

12. Corporate Debt, Hybrid Securities, and the Effective Tax Rate
    Journal of Public Economic Theory, 2012, 14, (1), 161-186 View citations (3)
    See also Working Paper Corporate Debt, Hybrid Securities and the Effective Tax Rate, Working Papers (2008) (2008)
13. Ex-Post Equivalence under Capital Gains Taxation
    Economics Bulletin, 2012, 32, (2), 1671-1679
14. Fiscal Reforms during Fiscal Consolidation: The Case of Italy
    FinanzArchiv: Public Finance Analysis, 2012, 68, (4), 445-465 View citations (6)
    See also Working Paper Fiscal Reforms during Fiscal Consolidation: The Case of Italy, Working papers (2012) View citations (5) (2012)

2011

15. Optimal Investment and Financial Strategies under Tax-Rate Uncertainty
    German Economic Review, 2011, 12, (4), 438-468 View citations (2)
    Also in German Economic Review, 2011, 12, (4), 438-468 (2011) View citations (2)
    See also Working Paper Optimal Investment and Financial Strategies under Tax Rate Uncertainty, Institutions and Markets Papers (2010) (2010)

2010

16. FDI determination and corporate tax competition in a volatile world
    International Tax and Public Finance, 2010, 17, (5), 532-555 View citations (14)
    See also Working Paper FDI Determination and Corporate Tax Competition in a Volatile World, Working Papers (2008) View citations (14) (2008)
17. Retrospective Capital Gains Taxation in a Dynamic Stochastic World
    FinanzArchiv: Public Finance Analysis, 2010, 66, (3), 236-242 View citations (1)

2009

18. On the equivalence between labor and consumption taxation
    Economics Bulletin, 2009, 29, (2), 622-629 View citations (9)
    See also Working Paper On the Equivalence between Labor and Consumption Taxation, CESifo Working Paper Series (2009) (2009)
19. The capital structure of multinational companies under tax competition
    International Tax and Public Finance, 2009, 16, (1), 59-81 View citations (7)
    See also Working Paper The Capital Structure of Multinational Companies Under Tax Competition, Working Papers (2006) View citations (11) (2006)

2008

20. Political pressures and the credibility of regulation: can profit sharing mitigate regulatory risk?
    International Review of Economics, 2008, 55, (3), 253-274 View citations (4)
21. Profit sharing and investment by regulated utilities: A welfare analysis
    Review of Financial Economics, 2008, 17, (4), 315-337 View citations (17)
    Also in Review of Financial Economics, 2008, 17, (4), 315-337 (2008) View citations (2)
    See also Working Paper Profit Sharing and Investment by Regulated Utilities: a Welfare Analysis, "Marco Fanno" Working Papers (2007) View citations (2) (2007)

2007

22. Interest deductibility under default risk and the unfavorable tax treatment of investment costs: A simple explanation
    Economics Letters, 2007, 96, (1), 1-7 View citations (14)
23. Preemption, Start-Up Decisions and the Firms' Capital Structure
    Economics Bulletin, 2007, 4, (39), 1-14 View citations (2)
    See also Working Paper Preemption, Start-Up Decisions and the Firms’ Capital Structure, CESifo Working Paper Series (2007) View citations (2) (2007)

2006

24. S-based taxation under default risk
    Journal of Public Economics, 2006, 90, (10-11), 1923-1937 View citations (18)
    See also Working Paper S-Based Taxation under Default Risk, CESifo Working Paper Series (2005) (2005)
25. To Invest or not to Invest: A real options approach to FDIs and tax competition
    International Tax and Public Finance, 2006, 13, (6), 643-660 View citations (10)

2005

26. Asymmetric Taxation under Incremental and Sequential Investment
    Journal of Public Economic Theory, 2005, 7, (5), 761-779 View citations (30)
    See also Working Paper Asymmetric Taxation under Incremental and Sequential Investment, CESifo Working Paper Series (2002) View citations (6) (2002)

2004

27. Neutrality Properties of Firm Taxation under Default Risk
    Economics Bulletin, 2004, 8, (4), 1-7 View citations (6)

2003

28. A dynamic measure of the effective tax rate
    Economics Bulletin, 2003, 8, (15), 1-7 View citations (5)
29. La Riforma del 1998 e la domanda effettiva di lavoro
    Politica economica, 2003, (2), 249-268
30. The Distributional Efficiency of Alternative Regulatory Regimes: A Real Option Approach
    International Tax and Public Finance, 2003, 10, (4), 403-18 View citations (8)

2002

31. Corporate Tax Asymmetries under Investment Irreversibility
    FinanzArchiv: Public Finance Analysis, 2002, 58, (3), 207-226 View citations (15)
    See also Working Paper Corporate Tax Asymmetries under Investment Irreversibility, CESifo Working Paper Series (2001) View citations (22) (2001)
32. On Debt Financing and Investment Timing
    Finnish Economic Papers, 2002, 15, (2), 110-114

2001

33. Dual income taxation: the choice of the imputed rate of return
    Finnish Economic Papers, 2001, 14, (1), 5-13 View citations (13)
34. On Corporate Tax Asymmetries and Neutrality
    German Economic Review, 2001, 2, (3), 269-286 View citations (21)
    Also in German Economic Review, 2001, 2, (3), 269-286 (2001) View citations (32)
    See also Working Paper On Corporate Tax Asymmetries and Neutrality, CESifo Working Paper Series (2000) (2000)
35. Reforming Business Taxation: Lessons from Italy?
    International Tax and Public Finance, 2001, 8, (2), 191-210 View citations (51)

2000

36. Tax Evasion and Entrepreneurial Flexibility
    Public Finance Review, 2000, 28, (3), 199-209 View citations (14)

1999

37. Corporate Tax in Italy: An Analysis of the 1998 Reform
    FinanzArchiv: Public Finance Analysis, 1999, 56, (3/4), 335- View citations (3)

1996

38. Sunk Costs and Profit Taxation: A
    Scottish Journal of Political Economy, 1996, 43, (1), 85-98 View citations (1)

Books

2007

1. Corporate Taxation in a Dynamic World
   Springer Books, Springer View citations (18)