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.