Research - published works
Articles published in peer-reviewed journals:
2022 - “Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising”, International Tax and Public Finance (link).2021 - “How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach” (with M. Alvarez-Martinez, S. Barrios, M. Gesualdo, G. Nicodème, J. Pycroft), Economic Systems Research (link).
2020 - “Reducing tax compliance costs through corporate tax base harmonisation in the European Union” (with S. Barrios, M. Gesualdo), Journal of International Accounting, Auditing and Taxation (link)
2020 - “Profit shifting and industrial heterogeneity” (with S. Barrios), CESIfo Economic Studies (link)
2019 - “Tax policy and entrepreneurial entry with information asymmetry and learning”, International Tax and Public Finance (link)
2019 - “The Economic Consequences of Corporate Tax Rates Reductions in the EU: Evidence using a Computable General Equilibrium Model” (with M. Alvarez-Martinez, S. Barrios, M. Gesualdo, D. Pontikakis and J. Pycroft), The World Economy (link)
2018 - “Superstars and mediocrities: a solution based on personal income taxation”, Journal of Economic Behavior & Organization (link)
2018 - “Towards a European R&D incentive? An assessment of R&D provisions under a common corporate tax base”, Economics of Innovation and New Technology (link).
2018 - “Start-ups, venture capital financing and tax policy under asymmetric information”, Finanzarchiv (link)
2018 - “A Win-Win-Win? Motivating innovation in a knowledge economy with tax incentives” (with I. Savin), Technological Forecasting and Social Change (link)
2016 - “Why are researchers paid bonuses? On technology spillovers and market rivalry,” Research Policy (link).
2016 - “Taxation and incentives to innovate: a principal-agent approach,” Finanzarchiv, Vol. 71, n. 1, pp. 96-123 (link).
2013 - “The economics of professional services: lemon markets, credence goods, and C2C information sharing,” Service Business, Vol. 7, Issue 1, pp. 1-15 (link).
2011 - “The Effects of Tax Evasion on the Choice Between Personal and Corporate Income Taxation,” Public Finance Review, Vol. 39, Issue 5, pp. 682 - 711 (link).
2011 - “Investment Strategies of Criminal Organizations,” Policy Studies, Vol. 32, Issue 1, pp. 1-19.
2009 - “La tassazione degli immobili: aspetti teorici ed applicativi,” Economia, Impresa e Mercati Finanziari, LUMSA, year VII n. 2 (May/August), pp. 7-66.
2009 - “The Regulation of Financial Markets: Leverage Constraints and Information,” International Research Journal of Finance and Economics, n. 28.