Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Maria Gesualdo"'
Autor:
Maria Teresa Alvarez-Martinez, Diego d'Andria, Maria Gesualdo, Gaëtan Nicodème, Jonathan Pycroft, Salvador Barrios
Publikováno v:
Economic Systems Research. 34:167-198
The paper uses the computable general equilibrium model CORTAX to analyse the extent of base erosion and profit shifting (BEPS) in the EU, Japan and the US. Our approach estimates the direct fiscal...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::723cdd9444b371da6d70c2ad566040b0
https://doi.org/10.1080/09535314.2020.1865882
https://doi.org/10.1080/09535314.2020.1865882
Publikováno v:
Applied Economics. 51:6009-6020
In this paper, we develop a multi-sectoral computable general equilibrium tax model for Italy allowing for a number of fiscal tools. We illustrate the methodology for modelling and accommodating th...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cd9cd25a1d856cd117c2cb7cfad2e5a9
https://doi.org/10.1080/00036846.2019.1646875
https://doi.org/10.1080/00036846.2019.1646875
Autor:
Maria Gesualdo, Gianfelice Molinario, Lisa Cesario, Paola Bonifacci, Giulia Croati, Lorenzo Desideri, Arianna Gherardini, Angelica Dalena, Cristina Ottaviani
This study examined whether interacting with a humanoid robot influences children’s gaze aversion, an effortless strategy that people commonly use to facilitate thinking when asked challenging questions. Following the intentional stance model, we h
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::140d07ff4532733dca9d14a477d2c7b6
http://hdl.handle.net/11585/764861
http://hdl.handle.net/11585/764861
Autor:
Diego d'Andria, Salvador Barrios, Jonathan Pycroft, María Teresa Álvarez-Martínez, Dimitrios Pontikakis, Maria Gesualdo
Publikováno v:
The World Economy. 42:818-845
In a globalised world, governments are eager to attract foreign investors by lowering corporate tax rates. Recent trends point towards a revival of a race to the bottom in corporate income tax (CIT) rates in developed economies. EU countries have bee
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::321c75925767689559497e3ae64fbad6
https://doi.org/10.1111/twec.12703
https://doi.org/10.1111/twec.12703
Publikováno v:
Journal of International Accounting, Auditing and Taxation. 41:100355
The aim of the Common Consolidated Corporate Tax Base (CCCTB) proposal made by the European Commission is to reduce both tax compliance costs and tax avoidance opportunities of cross-border operations within the European Union. However, to date the s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::da8fd28879101000b29dcc80ddcb71f2
https://doi.org/10.1016/j.intaccaudtax.2020.100355
https://doi.org/10.1016/j.intaccaudtax.2020.100355
Autor:
Francesco Felici, Maria Gesualdo
Tablo appendix to WP n. 8 2014
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::2e1d04348e8351503c3ff10c6b97a152
http://www.dt.tesoro.it/export/sites/sitodt/modules/documenti_it/analisi_progammazione/working_papers/TabloAppendix_.pdf
http://www.dt.tesoro.it/export/sites/sitodt/modules/documenti_it/analisi_progammazione/working_papers/TabloAppendix_.pdf
Autor:
Felici Francesco, Maria Gesualdo
In this paper we expand the national multi-sectoral computable general equilibrium (CGE) model ORANI-IT, allowing for a number of fiscal tools. The outcome is a computable general equilibrium tax model of Italy, developed at the Department of Treasur
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::9ebfd3e973991c8e4949f9d359b2df73
http://www.dt.tesoro.it/export/sites/sitodt/modules/documenti_it/analisi_progammazione/working_papers/WP_N._8_-_2014.pdf
http://www.dt.tesoro.it/export/sites/sitodt/modules/documenti_it/analisi_progammazione/working_papers/WP_N._8_-_2014.pdf
Autor:
Francesco Felici, Maria Gesualdo
This paper presents the comparative-static national disaggregate Computable General Equilibrium (CGE) model of the Italian economy, ORANI-IT, which represents the starting point to the development of a tax CGE model of Italy. The model, designed at t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::8d5aa21552fd565b699c55545843d586
http://www.dt.tesoro.it/export/sites/sitodt/modules/documenti_it/analisi_progammazione/working_papers/WP_N_7_-_2014.pdf
http://www.dt.tesoro.it/export/sites/sitodt/modules/documenti_it/analisi_progammazione/working_papers/WP_N_7_-_2014.pdf