Marcel Gerard

Facultes Universitaires Catholiques de Mons (FUCAM)

Chaussee de Binche, 151

Mons 7000

Belgium

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5

Munich, DE-81679

Germany

SCHOLARLY PAPERS

14

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Scholarly Papers (14)

1.

Cross-Border Loss Offset and Formulary Apportionment: How Do They Affect Multijurisdictional Firm Investment Spending and Interjurisdictional Tax Competition?

CESifo Working Paper Series No. 1004
Number of pages: 29 Posted: 18 Aug 2003
Marcel Gerard and Joann Martens Weiner
Facultes Universitaires Catholiques de Mons (FUCAM) and Facultes Universitaires Saint-Louis, Brussels
Downloads 375 (78,454)

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Cross Border Loss Offset, Multinational Firms, Tax Competition

2.

Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction

CESifo Working Paper Series No. 636; EFA 2002 Berlin Meetings Presented Paper
Number of pages: 24 Posted: 30 Jan 2002
Marcel Gerard
Facultes Universitaires Catholiques de Mons (FUCAM)
Downloads 212 (143,817)

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Corporate Taxation, Tax Competition, European Union

3.

Corporate Taxation and the Impact of Governance, Political and Economic Factors

CESifo Working Paper Series No. 2904
Number of pages: 44 Posted: 16 Jan 2010
Marcel Gerard and Fernando Ruiz
Facultes Universitaires Catholiques de Mons (FUCAM) and Royal Military Academy
Downloads 169 (176,880)

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institutions and taxation, tax competition, lobbying

4.

Financing Bologna, the Internationally Mobile Students in European Higher Education

CESifo Working Paper Series No. 2391
Number of pages: 38 Posted: 08 Sep 2008
Marcel Gerard
Facultes Universitaires Catholiques de Mons (FUCAM)
Downloads 133 (215,640)

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Bologna process, higher education, mobility, federalism, subsidiarity, European Union

5.

Tax Relief Mechanisms and the Least Taxed Path for Circulating Income within a Multinational Enterprise

EFA 2002 Berlin Meetings Discussion Paper
Number of pages: 31 Posted: 01 Apr 2002
Marcel Gerard and Marie-France Gillard
Facultes Universitaires Catholiques de Mons (FUCAM) and Facultes Universitaires Catholiques de Mons (FUCAM) - Department of Finance
Downloads 118 (236,224)

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taxation, multinational firms, application of graph and network theory

6.

Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal

CESifo Working Paper Series No. 1795
Number of pages: 49 Posted: 05 Oct 2006
Marcel Gerard
Facultes Universitaires Catholiques de Mons (FUCAM)
Downloads 117 (237,678)
Citation 1

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multinational enterprises, multinational companies, multijurisdictional enterprises, European taxation, tax consolidation, tax competition

7.

Combining Dutch Presumptive Capital Income Tax and Us Qualified Intermediaries to Set Forth a New System of International Savings Taxation

CESifo Working Paper Series No. 1340
Number of pages: 25 Posted: 09 Dec 2004
Marcel Gerard
Facultes Universitaires Catholiques de Mons (FUCAM)
Downloads 109 (250,033)

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European Union, international taxation, savings income

8.

Tax Competition, the Distribution of Mne's Ownership and the Wage Formation Process

CESifo Working Paper Series No. 631
Number of pages: 28 Posted: 30 Jan 2002
Marcel Gerard
Facultes Universitaires Catholiques de Mons (FUCAM)
Downloads 97 (270,628)

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Tax Competition, Tax Coordination, Multinational Firm, Foreign Ownership, Labour Market, Wage Formation

9.

Investment and Financing Strategy of a Multinational Enterprise Under Alternative Tax Designs

CESifo Working Paper Series No. 3838
Number of pages: 24 Posted: 19 Jun 2012
Marcel Gerard and Savina Princen
Facultes Universitaires Catholiques de Mons (FUCAM) and Catholic University of Louvain (UCL) - Faculty of Economic, Social and Political Sciences
Downloads 89 (286,043)

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corporate tax, multinational firms, MNE

10.

Reforming the Taxation of Multijurisdictional Enterprises in Europe, 'Coopetition' in a Bottom-Up Federation

CESifo Working Paper Series No. 1860
Number of pages: 41 Posted: 06 Dec 2006
Marcel Gerard
Facultes Universitaires Catholiques de Mons (FUCAM)
Downloads 81 (303,176)
Citation 1

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taxation of multinational enterprises, consolidation and formulary apportionment, fiscal federalism

11.

Multijurisdictional Firms and Governments' Strategies Under Alternative Tax Designs

CESifo Working Paper Series No. 1527
Number of pages: 33 Posted: 28 Sep 2005
Marcel Gerard
Facultes Universitaires Catholiques de Mons (FUCAM)
Downloads 71 (327,008)

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multijurisdictional enterprise, separate accounting, formulary apportionment, cross-border loss offset

12.

Interjurisdictional Competition for Higher Education and Firms

CESifo Working Paper Series No. 1719
Number of pages: 31 Posted: 14 Jun 2006
Marcel Gerard and Fernando Ruiz
Facultes Universitaires Catholiques de Mons (FUCAM) and Royal Military Academy
Downloads 66 (340,128)

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higher education, interjurisdictional competition, fiscal federalism, public

13.

Tax Interactions among Belgian Municipalities: Does Language Matter?

CESifo Working Paper Series No. 2558
Number of pages: 27 Posted: 26 Feb 2009
Marcel Gerard, Hubert Jayet and Sonia Paty
Facultes Universitaires Catholiques de Mons (FUCAM), University of Lille I and University of Angers - Institute of Economic Theory and Analysis (GATE)
Downloads 58 (362,921)

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tax interactions, panel data, spatial econometrics, local tax rates, tax competition, yardstick competition

14.

Finance, Uncertainty and Investment: Assessing the Gains and Losses of a Generalized Non Linear Structural Approach Using Belgian Panel Data

National Bank of Belgium Working Paper No. 26
Number of pages: 38 Posted: 18 Oct 2010
Marcel Gerard and Frédéric Verschueren
Facultes Universitaires Catholiques de Mons (FUCAM) and Government of the Kingdom of Belgium - Federal Planning Bureau (FPB)
Downloads 33 (453,992)
Citation 139

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Investment, debt constraint, panel data, GMM