Paolo M. Panteghini

Department of Economics and Management

Professor

Contrada Santa Chiara 50

BRESCIA , BS 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

32

DOWNLOADS
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3,754

SSRN CITATIONS
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SSRN RANKINGS

Top 7,143

in Total Papers Citations

7

CROSSREF CITATIONS

139

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
Department of Economics and Management and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 381 (79,529)

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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
Department of Economics and Management and University of Brescia
Downloads 345 (89,244)

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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
Department of Economics and Management
Downloads 272 (115,614)

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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, Department of Economics and Management and University of Turin
Downloads 257 (122,751)
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, Department of Economics and Management and University of Brescia
Downloads 253 (124,742)
Citation 74

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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
Department of Economics and Management
Downloads 229 (137,772)

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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, Department of Economics and Management, University of Brescia, Department of Economics and Management, University of Turin - Department of Economics and Statistics and Bocconi University - Department of Economics
Downloads 128 (229,870)

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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, Department of Economics and Management, University of Brescia, Department of Economics and Management, University of Turin - Department of Economics and Statistics and Bocconi University - Department of Economics
Downloads 92 (290,854)
Citation 2

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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, Department of Economics and Management and University of Brescia, Department of Economics and Management
Downloads 187 (166,661)

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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
Department of Economics and Management and University of Brescia
Downloads 136 (218,421)

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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, Department of Economics and Management and University of Brescia - Department of Economics
Downloads 65 (357,629)

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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, Department of Economics and Management and University of Brescia - Department of Economics
Downloads 53 (396,363)

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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
Department of Economics and Management
Downloads 109 (257,591)

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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
Department of Economics and Management
Downloads 108 (259,227)

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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 Department of Economics and Management
Downloads 104 (266,168)

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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
Department of Economics and Management
Downloads 99 (275,280)

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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
Department of Economics and Management
Downloads 96 (280,914)

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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 Department of Economics and Management
Downloads 93 (286,702)

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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
Department of Economics and Management, University of Brescia, Department of Economics and Management and University of Brescia - Department of Economics
Downloads 84 (305,480)

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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 Department of Economics and Management
Downloads 80 (314,625)

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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
Department of Economics and Management
Downloads 75 (326,646)

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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
Department of Economics and Management
Downloads 73 (331,678)

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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 Department of Economics and Management
Downloads 64 (355,967)

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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
Department of Economics and Management, University of Brescia, Department of Economics and Management and University of Brescia - Department of Economics
Downloads 60 (367,841)
Citation 2

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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
Department of Economics and Management
Downloads 54 (386,886)

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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 Department of Economics and Management
Downloads 52 (393,399)
Citation 2

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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, Department of Economics and Management and University of Brescia - Department of Economics
Downloads 28 (506,071)

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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, Department of Economics and Management and University of Brescia - Department of Economics
Downloads 23 (536,916)

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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
Department of Economics and Management and University of Brescia - Department of Economics
Downloads 27 (511,885)
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
Department of Economics and Management and University of Brescia - Department of Economics
Downloads 21 (550,010)
Citation 2

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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
Department of Economics and Management
Downloads 34 (463,133)

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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, Department of Economics and Management and University of Brescia
Downloads 25 (508,616)

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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, Department of Economics and Management and University of Brescia - Department of Economics
Downloads 22 (526,108)

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

Business Tax Policy Under Default Risk

CESifo Working Paper No. 7664
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 Department of Economics and Management
Downloads 12 (611,811)

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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 Department of Economics and Management
Downloads 2 (690,045)

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Capital Structure, Default Risk, Business Taxation and Welfare

31.

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 Department of Economics and Management
Downloads 11 (594,328)

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tax competition, spillovers, asymmetric reaction functions

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 Department of Economics and Management

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Cost of capital, dual income system