Paolo M. Panteghini

University of Brescia

Piazza del Mercato, 15

25122 Brescia

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

32

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CITATIONS
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158

Scholarly Papers (32)

1.

Competing for Foreign Direct Investments: A Real Options Approach

CESifo Working Paper Series No. 929
Number of pages: 24 Posted: 02 May 2003
Paolo M. Panteghini and Guttorm Schjelderup
University of Brescia and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 380 (76,269)

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Corporate Taxation, Irreversibility, MNE, Real Options and Uncertainty

2.

Irreversible Investments and Regulatory Risk

CESifo Working Paper Series No. 934
Number of pages: 35 Posted: 08 May 2003
Paolo M. Panteghini and Carlo Scarpa
University of Brescia and University of Brescia
Downloads 342 (86,226)
Citation 1

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Regulation, Investment, RPI-x, Profit Sharing

3.

The Capital Structure of Multinational Companies Under Tax Competition

CESifo Working Paper Series No. 1721
Number of pages: 41 Posted: 01 Jun 2006
Paolo M. Panteghini
University of Brescia
Downloads 271 (111,031)
Citation 1

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

4.

FDI Determination and Corporate Tax Competition in a Volatile World

CESifo Working Paper Series No. 1965
Number of pages: 37 Posted: 26 Apr 2007
Mauro Ghinamo, Paolo M. Panteghini and Federico Revelli
University of Turin, University of Brescia and University of Turin
Downloads 256 (117,824)
Citation 7

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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, University of Brescia and University of Brescia
Downloads 251 (120,281)
Citation 134

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

6.

Corporate Debt, Hybrid Securities and the Effective Tax Rate

CESifo Working Paper Series No. 2329
Number of pages: 38 Posted: 13 Jun 2008
Paolo M. Panteghini
University of Brescia
Downloads 229 (131,832)

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capital structure, contingent claims, corporate taxation, hybrid securities

Fiscal Reforms During Fiscal Consolidation: The Case of Italy

CESifo Working Paper Series No. 3753
Number of pages: 28 Posted: 05 Mar 2012
Econpubblica - Università Bocconi, University of Salento - The Group of Lecce, University of Bari, University of Brescia, University of Brescia, Department of Economics and Management, University of Turin - Department of Economics and Statistics and Bocconi University - Department of Economics
Downloads 126 (222,883)
Citation 1

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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
Econpubblica - Università Bocconi, University of Salento - The Group of Lecce, University of Bari, University of Brescia, University of Brescia, Department of Economics and Management, University of Turin - Department of Economics and Statistics and Bocconi University - Department of Economics
Downloads 87 (288,899)
Citation 3

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Tax reforms, Fiscal consolidation, Micro simulation models, Italy

8.

Profit Shifting by Debt Financing in Europe

CESifo Working Paper Series No. 2985
Number of pages: 46 Posted: 18 Mar 2010
University of Brescia - Department of Economics, University of Brescia - Department of Economics and Management, University of Brescia and University of Brescia, Department of Economics and Management
Downloads 181 (164,332)
Citation 1

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capital structure, default, multinationals, profit shifting, taxation

9.

Incentives to (Irreversible) Investments Under Different Regulatory Regimes

CESifo Working Paper Series No. 417
Number of pages: 36 Posted: 06 Apr 2001
Paolo M. Panteghini and Carlo Scarpa
University of Brescia and University of Brescia
Downloads 135 (210,330)

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Optimal Investment and Financial Strategies Under Tax Rate Uncertainty

CESifo Working Paper Series No. 3017
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, University of Brescia and University of Brescia - Department of Economics
Downloads 62 (351,297)

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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, University of Brescia and University of Brescia - Department of Economics
Downloads 50 (390,145)

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Capital Levy, Corporate Taxation, Default Risk, Real Options

11.

Corporate Tax Asymmetries Under Investment Irreversibility

CESifo Working Paper Series No. 548
Number of pages: 16 Posted: 08 Sep 2001
Paolo M. Panteghini
University of Brescia
Downloads 108 (248,497)
Citation 4

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12.

On Corporate Tax Asymmetries and Neutrality

CESifo Working Paper Series No. 276
Number of pages: 24 Posted: 04 Apr 2001
Paolo M. Panteghini
University of Brescia
Downloads 105 (253,477)
Citation 9

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Corporate taxation, irreversibility, neutrality, uncertainty

13.

Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship

CESifo Working Paper Series No. 2306
Number of pages: 34 Posted: 27 May 2008
Vesa Kanniainen and Paolo M. Panteghini
University of Helsinki - Department of Political and Economic Studies and University of Brescia
Downloads 102 (258,526)
Citation 4

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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

CESifo Working Paper Series No. 723
Number of pages: 19 Posted: 30 Jun 2002
Paolo M. Panteghini
University of Brescia
Downloads 97 (267,288)
Citation 1

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Effective Average Tax Rate, Timing and Real Options

15.

Asymmetric Taxation Under Incremental and Sequential Investment

CESifo Working Paper Series No. 717
Number of pages: 28 Posted: 28 Jun 2002
Paolo M. Panteghini
University of Brescia
Downloads 96 (269,057)
Citation 14

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Corporate Taxation, Real Options

16.

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

CESifo Working Paper Series No. 2006
Number of pages: 19 Posted: 14 Jun 2007
Michele Moretto and Paolo M. Panteghini
University of Padua, Dep of Economics and Management and University of Brescia
Downloads 88 (284,435)
Citation 2

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capital structure, irreversibility, preemption, real options

17.

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

CESifo Working Paper Series No. 3869
Number of pages: 21 Posted: 06 Jul 2012
Paolo M. Panteghini, Maria Laura Parisi and Francesca Pighetti
University of Brescia, University of Brescia, Department of Economics and Management and University of Brescia - Department of Economics
Downloads 80 (301,447)

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ACE, business taxation, leverage

18.

The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal

CESifo Working Paper Series No. 2352
Number of pages: 28 Posted: 14 Jul 2008
Francesco Menoncin and Paolo M. Panteghini
University of Brescia - Department of Economics and University of Brescia
Downloads 78 (306,012)
Citation 1

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general equilibrium, investment neutrality, uniform taxation

19.

A Simple Explanation for the Unfavorable Tax Treatment of Investment Costs

CESifo Working Paper Series No. 1784
Number of pages: 17 Posted: 26 Sep 2006
Paolo M. Panteghini
University of Brescia
Downloads 74 (315,534)

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capital structure, irreversibility, real options and taxation

20.

Wide vs. Narrow Tax Bases Under Optimal Investment Timing

CESifo Working Paper Series No. 1246
Number of pages: 20 Posted: 23 Aug 2004
Paolo M. Panteghini
University of Brescia
Downloads 72 (320,379)
Citation 8

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corporate taxation, open economy, timing and real options

21.

Retrospective Capital Gains Taxation in the Real World

CESifo Working Paper Series No. 2674
Number of pages: 16 Posted: 29 Jun 2009
Francesco Menoncin and Paolo M. Panteghini
University of Brescia - Department of Economics and University of Brescia
Downloads 61 (349,542)

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capital gains, risk, taxation

22.

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
University of Brescia, University of Brescia, Department of Economics and Management and University of Brescia - Department of Economics
Downloads 55 (367,592)
Citation 4

Abstract:

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ACE, business taxation, leverage

23.

S-Based Taxation Under Default Risk

CESifo Working Paper Series No. 1496
Number of pages: 25 Posted: 21 Jul 2005
Paolo M. Panteghini
University of Brescia
Downloads 53 (373,795)
Citation 10

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capital structure, corporate taxation, neutrality, option pricing

24.

Corporate Taxation and Financial Strategies Under Asymmetric Information

CESifo Working Paper Series No. 4772
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 University of Brescia
Downloads 51 (380,314)

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capital structure, corporate taxation, asymmetric information

Tax Competition, Investment Irreversibility and the Provision of Public Goods

CESifo Working Paper Series No. 4256
Number of pages: 19 Posted: 11 Jun 2013
Michele Moretto, Paolo M. Panteghini and Sergio Vergalli
University of Padua, Dep of Economics and Management, University of Brescia and University of Brescia - Department of Economics
Downloads 25 (501,835)

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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, University of Brescia and University of Brescia - Department of Economics
Downloads 20 (532,976)

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

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
University of Brescia and University of Brescia - Department of Economics
Downloads 22 (520,363)
Citation 1

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Capital Structure, Contingent Claims, Corporate Taxation and Hybrid Securities

Accelerated Depreciation, Default Risk and Investment Decisions

CESifo Working Paper Series No. 5713
Number of pages: 22 Posted: 24 Feb 2016
Paolo M. Panteghini and Sergio Vergalli
University of Brescia and University of Brescia - Department of Economics
Downloads 19 (539,455)
Citation 1

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capital structure, contingent claims, corporate taxation and hybrid securities

27.

On the Equivalence between Labor and Consumption Taxation

CESifo Working Paper Series No. 2593
Number of pages: 19 Posted: 25 Mar 2009
Paolo M. Panteghini
University of Brescia
Downloads 33 (447,909)

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consumption and labor taxation, equivalence, risk

28.

The Estimation of Reaction Functions Under Tax Competition

CESifo Working Paper Series No. 6928
Number of pages: 45 Posted: 07 May 2018
Raffaele Miniaci, Paolo M. Panteghini and Giulia Rivolta
University of Brescia - Department of Economics and Management, University of Brescia and University of Brescia
Downloads 22 (503,939)

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tax competition, VAR models, Bayesian methods

29.

Deferred Taxation Under Default Risk

CESifo Working Paper Series No. 7057
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, University of Brescia and University of Brescia - Department of Economics
Downloads 15 (544,400)

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

30.

Public Expenditure Spillovers: An Explanation for Heterogeneous Tax Reaction Functions

CESifo Working Paper No. 7290
Number of pages: 20 Posted: 21 Feb 2019
Rosella Levaggi and Paolo M. Panteghini
University of Brescia - Department of Economics and Management and University of Brescia
Downloads 10 (574,693)

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tax competition, spillovers, asymmetric reaction functions

31.

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 University of Brescia
Downloads 2 (631,171)

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Capital Structure, Default Risk, Business Taxation and Welfare

32.

Reforming Business Taxation: Lessons from Italy?

International Tax and Public Finance, Vol. 8, No. 2, pp. 191-210, March 2001
Posted: 04 Sep 2001
Massimo Bordignon, Silvia Giannini and Paolo M. Panteghini
Universita Cattolica, University of Bologna - Department of Economics and University of Brescia

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Cost of capital, dual income system