Gaëtan Nicodème

Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management

50 Avenue Roosevelt

Brussels 1050

Belgium

CEPR and CESifo The views expressed in the article are those of the author and should not be attributed to the European Commission.

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SCHOLARLY PAPERS

18

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5,882

SSRN CITATIONS
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Top 2,044

in Total Papers Citations

168

CROSSREF CITATIONS

456

Scholarly Papers (18)

1.
Downloads 2,305 ( 8,936)
Citation 1

The 2008 Financial Crisis and Taxation Policy

CESifo Working Paper Series No. 2932
Number of pages: 46 Posted: 08 Feb 2010
Thomas Hemmelgarn and Gaëtan Nicodème
European Commission and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 2,301 (8,807)
Citation 5

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financial crisis, tax policy, taxation, fiscal stimulus, financial transaction tax, property tax

The 2008 Financial Crisis and Taxation Policy

CEPR Discussion Paper No. DP7666
Number of pages: 42 Posted: 08 Feb 2010
Thomas Hemmelgarn and Gaëtan Nicodème
European Commission and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 4 (888,252)
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Financial crisis, financial transaction tax, property tax, stimulus, taxation

Thin Capitalization Rules and Multinational Firm Capital Structure

IMF Working Paper No. 14/12
Number of pages: 38 Posted: 20 Feb 2014
Jennifer Blouin, Harry Huizinga, Luc Laeven and Gaëtan Nicodème
University of Pennsylvania - Accounting Department, Tilburg University - Center for Economic Research (CentER), European Central Bank (ECB) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 252 (169,721)

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Transnational corporations, Capital, Corporate taxes, Time series, Thin capitalization rule, Multinational firm, Capital structure, Taxation., tax burdens, interest payments, tax countries, tax authorities, corporate income tax, tax competition, corporate tax rate, income tax rates, foreign tax, high-tax countries, country taxation, tax sensitivity, marginal tax rate, tax planning, effective tax rates, tax advantages, tax collection, effect of taxation, national tax journal, income shifting, tax benefits, tax increases, tax income, dividend distortions, high tax countries, corporate tax planning, higher tax rates, tax havens, foreign tax credit, tax deductible, local tax rate

Thin Capitalization Rules and Multinational Firm Capital Structure

CentER Discussion Paper Series No. 2014-007
Number of pages: 48 Posted: 16 Jan 2014
Jennifer Blouin, Harry Huizinga, Luc Laeven and Gaëtan Nicodème
University of Pennsylvania - Accounting Department, Tilburg University - Center for Economic Research (CentER), European Central Bank (ECB) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 233 (183,116)
Citation 32

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Thin capitalization rule; Multinational firm; Capital structure; Taxation

Thin Capitalization Rules and Multinational Firm Capital Structure

CESifo Working Paper Series No. 4695
Number of pages: 49 Posted: 04 Apr 2014
Jennifer Blouin, Harry Huizinga, Luc Laeven and Gaëtan Nicodème
University of Pennsylvania - Accounting Department, Tilburg University - Center for Economic Research (CentER), European Central Bank (ECB) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 80 (420,260)
Citation 1

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thin capitalization rule, multinational firm, capital structure, taxation

Thin Capitalization Rules and Multinational Firm Capital Structure

CEPR Discussion Paper No. DP9830
Number of pages: 50 Posted: 02 Jun 2014
Jennifer Blouin, Harry Huizinga, Luc Laeven and Gaëtan Nicodème
University of Pennsylvania - Accounting Department, Tilburg University - Center for Economic Research (CentER), European Central Bank (ECB) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
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Capital structure, Multinational firm, Taxation, Thin capitalization rule

3.

The Role of Fiscal Instruments in Environmental Policy

CESifo Working Paper Series No. 2719
Number of pages: 37 Posted: 22 Jul 2009
Katri Kosonen and Gaëtan Nicodème
affiliation not provided to SSRN and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 480 (84,300)
Citation 3

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taxation, environmental policy, VAT, fiscal incentives

4.
Downloads 453 ( 90,305)
Citation 131

Capital Structure and International Debt Shifting

IMF Working Paper No. 07/39
Number of pages: 39 Posted: 04 Mar 2007
Luc Laeven, Gaëtan Nicodème and Harry Huizinga
European Central Bank (ECB), Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management and Tilburg University - Center for Economic Research (CentER)
Downloads 233 (183,116)
Citation 1

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Debt, Tax rates, Tax policy, Capital, Economic models

Capital Structure and International Debt Shifting

Number of pages: 47 Posted: 25 Jul 2006
Harry Huizinga, Luc Laeven and Gaëtan Nicodème
Tilburg University - Center for Economic Research (CentER), European Central Bank (ECB) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 202 (209,740)
Citation 10

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corporate taxation, financial structure, debt shifting

Capital Structure and International Debt Shifting

CEPR Discussion Paper No. 5882
Number of pages: 49 Posted: 28 Dec 2006
Harry Huizinga, Luc Laeven and Gaëtan Nicodème
Tilburg University - Center for Economic Research (CentER), European Central Bank (ECB) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 18 (743,095)
Citation 21
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Corporate taxation, financial structure, debt shifting

5.

Corporate Income Tax and Economic Distortions

CESifo Working Paper Series No. 2477
Number of pages: 24 Posted: 03 Dec 2008
Gaëtan Nicodème
Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 430 (95,982)

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corporate taxation, distortions, tax efficiency

International Taxation and Multinational Firm Location Decisions

CESifo Working Paper Series No. 2503
Number of pages: 51 Posted: 18 Dec 2008
Salvador Barrios, Harry Huizinga, Luc Laeven and Gaëtan Nicodème
European Commission, JRC - IPTS, Tilburg University - Center for Economic Research (CentER), European Central Bank (ECB) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 405 (101,928)
Citation 3

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corporate taxation, dividend withholding taxation, location decisions

International Taxation and Multinational Firm Location Decisions

CEPR Discussion Paper No. DP7047
Number of pages: 49 Posted: 18 Dec 2008
Salvador Barrios, Harry Huizinga, Luc Laeven and Gaëtan Nicodème
European Commission, JRC - IPTS, Tilburg University - Center for Economic Research (CentER), European Central Bank (ECB) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 6 (864,585)
Citation 11
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corporate taxation, dividend withholding taxation, location decisions

7.

Corporate Tax Policy, Entrepreneurship and Incorporation in the EU

CESifo Working Paper Series No. 1883, Tinbergen Institute Discussion Paper No. 07-030/3
Number of pages: 56 Posted: 12 Jan 2007
Ruud A. De Mooij and Gaëtan Nicodème
International Monetary Fund (IMF) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 284 (151,087)
Citation 5

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corporate tax, personal tax, entrepreneurship, incorporation, income shifting

8.

Tax Co-Ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive

CESifo Working Paper Series No. 2675
Number of pages: 37 Posted: 15 Jul 2009
Thomas Hemmelgarn and Gaëtan Nicodème
European Commission and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 223 (191,385)
Citation 2

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savings taxation, withholding tax, information exchange, European Union

On the Political Economics of Tax Reforms

CESifo Working Paper Series No. 3538
Number of pages: 50 Posted: 04 Aug 2011
Micael Castanheira, Gaëtan Nicodème and Paola Profeta
Université Libre de Bruxelles (ULB) - European Center for Advanced Research in Economics and Statistics (ECARES), Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management and Bocconi University - Department of Policy Analysis and Public Management
Downloads 151 (269,653)
Citation 1

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political economy, taxation, personal income tax

On the Political Economics of Tax Reforms

CEPR Discussion Paper No. DP8507
Number of pages: 52 Posted: 12 Aug 2011
Micael Castanheira, Gaëtan Nicodème and Paola Profeta
Université Libre de Bruxelles (ULB) - European Center for Advanced Research in Economics and Statistics (ECARES), Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management and Bocconi University
Downloads 7 (853,461)
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personal income tax, political economy, taxation

10.

Tax Revenue in the European Union: Recent Trends and Challenges Ahead

European Economy Economics Paper No. 280
Number of pages: 29 Posted: 08 Apr 2011
Giuseppe Carone, Gaëtan Nicodème and Jan Host Schmidt
European Commission - DG ECFIN, Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management and European Union - European Commission
Downloads 140 (285,542)
Citation 6

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Taxation, Welfare State, European Union, ageing, revenues, VAT, Labour taxation, Corporate tax, globalisation

How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach

CESifo Working Paper Series No. 6870
Number of pages: 55 Posted: 21 Mar 2018
European Union - European Commission, European Commission, JRC - IPTS, Joint Research Center of the European Commission, Joint Research Centre - European Commission, Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management and European Union - European Commission
Downloads 123 (316,383)
Citation 1

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BEPS, corporate taxation, profit shifting, tax avoidance, CGE model

How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach

CEPR Discussion Paper No. DP12637
Number of pages: 56 Posted: 29 Jan 2018
European Union - European Commission, European Commission, JRC - IPTS, Joint Research Center of the European Commission, Joint Research Centre - European Commission, Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management and European Union - European Commission
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Citation 2
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BEPS, CGE model, Corporate taxation, Profit shifting, Tax avoidance

Patent Boxes Design, Patents Location and Local R&D

CESifo Working Paper Series No. 5416
Number of pages: 41 Posted: 06 Jul 2015
School of Economics and Business, NMBU, European Commission, JRC - IPTS, Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management, European Union - European Commission and European Commission, Joint Research Centre, Institute for Prospective Technological Studies
Downloads 117 (327,939)
Citation 1

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corporate taxation, patent boxes, location, patents, R&D, nexus approach

Patent Boxes Design, Patents Location and Local R&D

CEPR Discussion Paper No. DP10679
Number of pages: 42 Posted: 29 Jun 2015
School of Economics and Business, NMBU, European Commission, JRC - IPTS, Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management, European Union - European Commission and European Commission, Joint Research Centre, Institute for Prospective Technological Studies
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corporate taxation, location, nexus approach, patent boxes, patents, R&D

Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries

CESifo Working Paper Series No. 5017
Number of pages: 51 Posted: 04 Nov 2014
European Commission, JRC - IPTS, Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management and Universidad Complutense de Madrid (UCM)
Downloads 90 (391,237)
Citation 2

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taxation, tax incidence, effective taxation

Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries

CEPR Discussion Paper No. DP10198
Number of pages: 59 Posted: 14 Oct 2014
European Commission, JRC - IPTS, Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management and Universidad Complutense de Madrid (UCM)
Downloads 1 (932,912)
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effective taxation, tax incidence, taxation

What Happened to Cit Collection? Solving the Rates-Revenues Puzzle

CESifo Working Paper No. 7412
Number of pages: 23 Posted: 21 Feb 2019
Gaëtan Nicodème, antonella caiumi and Ina Majewski
Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management, Italian National Institute of Statistics (ISTAT) and European Union - European Commission
Downloads 36 (608,576)
Citation 1

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corporate tax, implicit tax rate, tax reforms, incorporation, European Union

What Happened to CIT Collection? Solving the Rates-Revenues Puzzle

CEPR Discussion Paper No. DP13385
Number of pages: 24 Posted: 17 Dec 2018
Gaëtan Nicodème, antonella caiumi and Ina Majewski
Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management, Italian National Institute of Statistics (ISTAT) and European Union - European Commission
Downloads 1 (932,912)
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corporate tax, European Union, Implicit Tax Rate, Incorporation, Tax Reforms

15.

Deposit Insurance and International Bank Deposits

Number of pages: 38 Posted: 04 Apr 2002
Harry Huizinga and Gaëtan Nicodème
Tilburg University - Center for Economic Research (CentER) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 35 (600,444)
Citation 1
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Deposit insurance, international deposits

16.

Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation

Number of pages: 46 Posted: 20 Aug 2003
Harry Huizinga and Gaëtan Nicodème
Tilburg University - Center for Economic Research (CentER) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 21 (695,143)
Citation 2
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Foreign ownership, corporate taxation, tax competition

17.

Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium

CEPR Discussion Paper No. DP9320
Number of pages: 31 Posted: 01 Feb 2013
Omar Chisari, Antonio Estache and Gaëtan Nicodème
Universidad Argentina de la Empresa (UADE), Université Libre de Bruxelles (ULB) - European Center for Advanced Research in Economics and Statistics (ECARES) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Downloads 9 (800,947)
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Belgium, financial sector, modeling, sales tax, taxation, VAT

18.

Debt Bias in Corporate Income Taxation and the Costs of Banking Crises

CEPR Discussion Paper No. DP10616
Number of pages: 38 Posted: 27 May 2015
European Union - European Commission, Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management, European Union - Directorate General for Research and Innovation and European Union - Directorate General for Research and Innovation
Downloads 0 (909,419)
Citation 3
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capital structure, debt bias, public finance, systemic risk, taxation