Paolo M. Panteghini

Università degli studi di Brescia

Professor

Via San Faustino 74/B

Brescia, Brescia 25122

Italy

CESifo (Center for Economic Studies and Ifo Institute for Economic Research)

Poschinger Str. 5

Munich, DE-81679

Germany

http://www.cesifo.de

SCHOLARLY PAPERS

36

DOWNLOADS
Rank 16,258

SSRN RANKINGS

Top 16,258

in Total Papers Downloads

3,979

SSRN CITATIONS
Rank 8,693

SSRN RANKINGS

Top 8,693

in Total Papers Citations

11

CROSSREF CITATIONS

138

Scholarly Papers (36)

1.

Competing for Foreign Direct Investments: A Real Options Approach

Number of pages: 24 Posted: 02 May 2003
Paolo M. Panteghini and Guttorm Schjelderup
Università degli studi di Brescia and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 387 (98,427)

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Corporate Taxation, Irreversibility, MNE, Real Options and Uncertainty

2.

Irreversible Investments and Regulatory Risk

Number of pages: 35 Posted: 08 May 2003
Paolo M. Panteghini and Carlo Scarpa
Università degli studi di Brescia and University of Brescia
Downloads 359 (107,111)

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Regulation, Investment, RPI-x, Profit Sharing

3.

The Capital Structure of Multinational Companies Under Tax Competition

Number of pages: 41 Posted: 01 Jun 2006
Paolo M. Panteghini
Università degli studi di Brescia
Downloads 275 (142,723)

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capital structure, country risk, default, multinationals, tax competition

4.

FDI Determination and Corporate Tax Competition in a Volatile World

Number of pages: 37 Posted: 26 Apr 2007
Mauro Ghinamo, Paolo M. Panteghini and Federico Revelli
University of Turin, Università degli studi di Brescia and University of Turin
Downloads 261 (150,456)
Citation 1

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foreign direct investment, tax competition, volatility

5.

Investment Size and Firm's Value Under Profit Sharing Regulation

FEEM Working Paper No. 80.2003, CESifo Working Paper Series No. 1040
Number of pages: 33 Posted: 06 Nov 2003 Last Revised: 31 Aug 2008
Michele Moretto, Paolo M. Panteghini and Carlo Scarpa
University of Padua, Dep of Economics and Management, Università degli studi di Brescia and University of Brescia
Downloads 257 (152,768)
Citation 74

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regulation, investment, profit sharing, real options, RPI-x

Fiscal Reforms During Fiscal Consolidation: The Case of Italy

Number of pages: 28 Posted: 05 Mar 2012
Università di Lecce - Dpto. di Scienze Economiche e Matematico-StatisticheEconpubblica - Università Bocconi, University of Salento - The Group of Lecce, Università degli Studi di Bari “Aldo Moro” (UNIBA), Università degli studi di Brescia, University of Brescia, Department of Economics and Management, University of Turin - Department of Economics and Statistics and Bocconi University - Department of Economics
Downloads 134 (272,829)

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tax reforms, fiscal consolidation, micro simulation models, Italy

Fiscal Reforms During Fiscal Consolidation: The Case of Italy

ECONPUBBLICA Working Paper No. 160
Number of pages: 28 Posted: 01 Mar 2012
Università di Lecce - Dpto. di Scienze Economiche e Matematico-StatisticheEconpubblica - Università Bocconi, University of Salento - The Group of Lecce, Università degli Studi di Bari “Aldo Moro” (UNIBA), Università degli studi di Brescia, University of Brescia, Department of Economics and Management, University of Turin - Department of Economics and Statistics and Bocconi University - Department of Economics
Downloads 102 (332,268)
Citation 2

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Tax reforms, Fiscal consolidation, Micro simulation models, Italy

7.

Corporate Debt, Hybrid Securities and the Effective Tax Rate

Number of pages: 38 Posted: 13 Jun 2008
Paolo M. Panteghini
Università degli studi di Brescia
Downloads 233 (168,115)

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capital structure, contingent claims, corporate taxation, hybrid securities

8.

Profit Shifting by Debt Financing in Europe

Number of pages: 46 Posted: 18 Mar 2010
University of Brescia - Department of Economics, University of Brescia - Department of Economics and Management, Università degli studi di Brescia and University of Brescia, Department of Economics and Management
Downloads 204 (190,516)
Citation 3

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capital structure, default, multinationals, profit shifting, taxation

9.

Incentives to (Irreversible) Investments Under Different Regulatory Regimes

Number of pages: 36 Posted: 06 Apr 2001
Paolo M. Panteghini and Carlo Scarpa
Università degli studi di Brescia and University of Brescia
Downloads 139 (264,099)

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Optimal Investment and Financial Strategies Under Tax Rate Uncertainty

Number of pages: 35 Posted: 21 Apr 2010
Alessandro Fedele, Paolo M. Panteghini and Sergio Vergalli
Free University of Bozen-Bolzano - Faculty of Economics and Management, Università degli studi di Brescia and University of Brescia - Department of Economics
Downloads 67 (428,757)

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capital levy, corporate taxation, default risk, real options

Optimal Investment and Financial Strategies Under Tax Rate Uncertainty

FEEM Working Paper No. 68.2010
Number of pages: 34 Posted: 21 Jun 2010
Alessandro Fedele, Paolo M. Panteghini and Sergio Vergalli
Free University of Bozen-Bolzano - Faculty of Economics and Management, Università degli studi di Brescia and University of Brescia - Department of Economics
Downloads 56 (469,690)

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Capital Levy, Corporate Taxation, Default Risk, Real Options

11.

Corporate Tax Asymmetries Under Investment Irreversibility

Number of pages: 16 Posted: 08 Sep 2001
Paolo M. Panteghini
Università degli studi di Brescia
Downloads 111 (311,640)

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12.

On Corporate Tax Asymmetries and Neutrality

Number of pages: 24 Posted: 04 Apr 2001
Paolo M. Panteghini
Università degli studi di Brescia
Downloads 111 (311,640)

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Corporate taxation, irreversibility, neutrality, uncertainty

13.

Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship

Number of pages: 34 Posted: 27 May 2008
Vesa Kanniainen and Paolo M. Panteghini
University of Helsinki - Department of Political and Economic Studies and Università degli studi di Brescia
Downloads 105 (323,754)

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ACE tax, cash flow tax, dividend tax, Johansson-Samuelson theorem, real options

14.

Endogenous Timing and the Taxation of Discrete Investment Choices

Number of pages: 19 Posted: 30 Jun 2002
Paolo M. Panteghini
Università degli studi di Brescia
Downloads 101 (332,139)

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Effective Average Tax Rate, Timing and Real Options

15.

Asymmetric Taxation Under Incremental and Sequential Investment

Number of pages: 28 Posted: 28 Jun 2002
Paolo M. Panteghini
Università degli studi di Brescia
Downloads 100 (334,289)

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Corporate Taxation, Real Options

16.

Preemption, Start-Up Decisions and the Firms' Capital Structure

Number of pages: 19 Posted: 14 Jun 2007
Michele Moretto and Paolo M. Panteghini
University of Padua, Dep of Economics and Management and Università degli studi di Brescia
Downloads 97 (340,915)

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capital structure, irreversibility, preemption, real options

17.

Italy's ACE Tax and Its Effect on a Firm's Leverage

Number of pages: 21 Posted: 06 Jul 2012
Paolo M. Panteghini, Maria Laura Parisi and Francesca Pighetti
Università degli studi di Brescia, University of Brescia, Department of Economics and Management and University of Brescia - Department of Economics
Downloads 89 (359,983)

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ACE, business taxation, leverage

18.

The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal

Number of pages: 28 Posted: 14 Jul 2008
Francesco Menoncin and Paolo M. Panteghini
University of Brescia - Department of Economics and Università degli studi di Brescia
Downloads 83 (375,645)

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general equilibrium, investment neutrality, uniform taxation

19.

Italy's Ace Tax and its Effect on a Firm's Leverage

Economics, Open Access Open Assessment e-Journal, Discussion Paper No. 2012-31
Number of pages: 21 Posted: 27 Jul 2012
Paolo M. Panteghini, Maria Laura Parisi and Francesca Pighetti
Università degli studi di Brescia, University of Brescia, Department of Economics and Management and University of Brescia - Department of Economics
Downloads 82 (378,337)
Citation 3

Abstract:

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ACE, business taxation, leverage

20.

A Simple Explanation for the Unfavorable Tax Treatment of Investment Costs

Number of pages: 17 Posted: 26 Sep 2006
Paolo M. Panteghini
Università degli studi di Brescia
Downloads 77 (392,423)

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capital structure, irreversibility, real options and taxation

21.

Wide vs. Narrow Tax Bases Under Optimal Investment Timing

Number of pages: 20 Posted: 23 Aug 2004
Paolo M. Panteghini
Università degli studi di Brescia
Downloads 75 (398,257)

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corporate taxation, open economy, timing and real options

22.

Retrospective Capital Gains Taxation in the Real World

Number of pages: 16 Posted: 29 Jun 2009
Francesco Menoncin and Paolo M. Panteghini
University of Brescia - Department of Economics and Università degli studi di Brescia
Downloads 71 (410,543)

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capital gains, risk, taxation

23.

Corporate Taxation and Financial Strategies Under Asymmetric Information

Number of pages: 28 Posted: 21 May 2014
Francesco Cohen, Alessandro Fedele and Paolo M. Panteghini
University of Brescia - Department of Economics, Free University of Bozen-Bolzano - Faculty of Economics and Management and Università degli studi di Brescia
Downloads 57 (458,831)
Citation 2

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capital structure, corporate taxation, asymmetric information

Tax Competition, Investment Irreversibility and the Provision of Public Goods

Number of pages: 19 Posted: 11 Jun 2013
Michele Moretto, Paolo M. Panteghini and Sergio Vergalli
University of Padua, Dep of Economics and Management, Università degli studi di Brescia and University of Brescia - Department of Economics
Downloads 30 (599,614)

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irreversibility, risk, short- and long-term effects, tax competition

Tax Competition, Investment Irreversibility and the Provision of Public Goods

FEEM Working Paper No. 66.2013
Number of pages: 22 Posted: 30 Aug 2013
Michele Moretto, Paolo M. Panteghini and Sergio Vergalli
University of Padua, Dep of Economics and Management, Università degli studi di Brescia and University of Brescia - Department of Economics
Downloads 27 (619,704)

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Irreversibility, Risk, Short- and Long-Term Effects, Tax Competition

25.

S-Based Taxation Under Default Risk

Number of pages: 25 Posted: 21 Jul 2005
Paolo M. Panteghini
Università degli studi di Brescia
Downloads 57 (458,831)

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capital structure, corporate taxation, neutrality, option pricing

Accelerated Depreciation, Default Risk and Investment Decisions

FEEM Working Paper No. 014.2016
Number of pages: 24 Posted: 08 Mar 2016
Paolo M. Panteghini and Sergio Vergalli
Università degli studi di Brescia and University of Brescia - Department of Economics
Downloads 30 (599,614)
Citation 1

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Capital Structure, Contingent Claims, Corporate Taxation and Hybrid Securities

Accelerated Depreciation, Default Risk and Investment Decisions

Number of pages: 22 Posted: 24 Feb 2016
Paolo M. Panteghini and Sergio Vergalli
Università degli studi di Brescia and University of Brescia - Department of Economics
Downloads 25 (634,127)
Citation 2

Abstract:

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capital structure, contingent claims, corporate taxation and hybrid securities

27.

On the Equivalence between Labor and Consumption Taxation

Number of pages: 19 Posted: 25 Mar 2009
Paolo M. Panteghini
Università degli studi di Brescia
Downloads 38 (541,086)

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consumption and labor taxation, equivalence, risk

28.

The Estimation of Reaction Functions Under Tax Competition

Number of pages: 45 Posted: 07 May 2018
Raffaele Miniaci, Paolo M. Panteghini and Giulia Rivolta
University of Brescia - Department of Economics and Management, Università degli studi di Brescia and University of Brescia
Downloads 35 (556,616)

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tax competition, VAR models, Bayesian methods

29.

Deferred Taxation Under Default Risk

Number of pages: 23 Posted: 21 Jul 2018
Cristian Carini, Michele Moretto, Paolo M. Panteghini and Sergio Vergalli
University of Brescia, University of Padua, Dep of Economics and Management, Università degli studi di Brescia and University of Brescia - Department of Economics
Downloads 26 (609,203)

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capital structure, contingent claims, corporate taxation and tax depreciation allowances

30.
Downloads 20 (650,783)
Citation 1

Business Tax Policy Under Default Risk

Number of pages: 20 Posted: 25 Jul 2019
Nicola Comincioli, Sergio Vergalli and Paolo M. Panteghini
University of Brescia, University of Brescia - Department of Economics and Università degli studi di Brescia
Downloads 18 (687,995)

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capital structure, default risk, business taxation and welfare

Business Tax Policy under Default Risk

FEEM Working Paper No. 11.2019
Number of pages: 22 Posted: 10 Jul 2019
Nicola Comincioli, Sergio Vergalli and Paolo M. Panteghini
University of Brescia, University of Brescia - Department of Economics and Università degli studi di Brescia
Downloads 2 (825,882)
Citation 1

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Capital Structure, Default Risk, Business Taxation and Welfare

31.

Debt and Transfer Pricing: Implications on Business Tax Policy

FEEM Working Paper No. 16.2020
Number of pages: 25 Posted: 28 Oct 2020 Last Revised: 29 Jul 2021
Nicola Comincioli, Paolo M. Panteghini and Sergio Vergalli
University of Brescia, Università degli studi di Brescia and University of Brescia - Department of Economics
Downloads 18 (665,171)

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Capital Structure, Default Risk, Business Taxation and Welfare

32.

Lifestyle Taxes in the Presence of Profit Shifting

Number of pages: 15 Posted: 10 Mar 2020
Rosella Levaggi, Carmen Marchiori and Paolo M. Panteghini
University of Brescia - Department of Economics and Management, University of Brescia - Department of Economics and Management and Università degli studi di Brescia
Downloads 15 (687,307)

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optimal lifestyle tax, multinational industry, profit shifting, health care costs, tax competition

33.

Public Expenditure Spillovers: An Explanation for Heterogeneous Tax Reaction Functions

Number of pages: 20 Posted: 21 Feb 2019
Rosella Levaggi and Paolo M. Panteghini
University of Brescia - Department of Economics and Management and Università degli studi di Brescia
Downloads 13 (702,865)

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tax competition, spillovers, asymmetric reaction functions

34.

Optimal Firms's Dividend and Capital Structure for Mean Reverting Profitability

Number of pages: 30 Posted: 12 Nov 2021
Francesco Menoncin, Paolo M. Panteghini and Luca Regis
University of Brescia, Università degli studi di Brescia and University of Turin
Downloads 9 (734,374)

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dividend policy, capital structure, profit mean-reversion, closed-form, stochastic optimization

35.

Optimal Firm's Dividend and Capital Structure For Mean Reverting Profitability

Number of pages: 28 Posted: 04 Dec 2021
Paolo M. Panteghini, Francesco Menoncin and Luca Regis
Università degli studi di Brescia, University of Brescia and University of Turin
Downloads 3 (781,486)

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dividend policy, capital structure, profit mean-reversion, closed-form, stochastic optimization

36.

Reforming Business Taxation: Lessons from Italy?

Posted: 04 Sep 2001
Massimo Bordignon, Silvia Giannini and Paolo M. Panteghini
Universita Cattolica, University of Bologna - Department of Economics and Università degli studi di Brescia

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Cost of capital, dual income system