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Giampaolo Arachi

Personal Details

First Name:Giampaolo
Middle Name:
Last Name:Arachi
Suffix:
RePEc Short-ID:par251
https://www.unisalento.it/people/giampaolo.arachi

Affiliation

Dipartimento di Scienze dell'Economia
Facoltà di Economia
Università del Salento

Lecce, Italy
http://www.dse.unisalento.it/
RePEc:edi:dslecit (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Books

Working papers

  1. Giampaolo Arachi & Valeria Bucci & Alessandra Casarico, 2015. "Tax structure and macroeconomic performance," Working Papers 074, "Carlo F. Dondena" Centre for Research on Social Dynamics (DONDENA), Università Commerciale Luigi Bocconi.
  2. Giampaolo Arachi & Valeria Bucci, 2013. "Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy," Working Papers EC0002, University of Salento; Department of Management, Economics, Mathematics and Statistics, revised Dec 2013.
  3. Giampaolo Arachi & Valeria Bucci & Ernesto Longobardi & Paolo Panteghini & Maria Laura Parisi & Simone Pellegrino & Alberto Zanardi, 2012. "Fiscal Reforms during Fiscal Consolidation: The Case of Italy," CESifo Working Paper Series 3753, CESifo.
    • Giampaolo Arachi & Valeria Bucci & Ernesto Longobardi & Paolo Panteghini & Maria Laura Parisi & Simone Pellegrino & Alberto Zanardi, 2012. "Fiscal Reforms during Fiscal Consolidation: The Case of Italy," Working papers 002, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
  4. Alberto ZANARDI & Giampaolo ARACHI & Caterina FERRARIO, 2010. "Regional Redistribution and Risk Sharing in Italy: The Role of Different Tiers of Government," Regional and Urban Modeling 284100049, EcoMod.
  5. Giampaolo Arachi & Valeria Bucci, 2010. "Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy," CESifo Working Paper Series 3261, CESifo.
  6. Julian Alworth & Giampaolo Arachi, 2008. "Taxation Policy in EMU - Julian Alworth and Giampaolo Arachi," European Economy - Economic Papers 2008 - 2015 310, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  7. Giampaolo Arachi and Alessandro Santoro, 2008. "Tax Enforcement for SMEs: Lessons from the Italian Experience?," Taxation eJournal of Tax Research , ATAX, University of New South Wales.

Articles

  1. Giampaolo Arachi & Massimo D'Antoni, 2012. "Is it possible to make tax evaders pay more by shifting taxation from income to consumption?," Politica economica, Società editrice il Mulino, issue 2, pages 157-168.
  2. Giampaolo Arachi & Valeria Bucci & Ernesto Longobardi & Paolo M. Panteghini & Maria Laura Parisi & Simone Pellegrino & Alberto Zanardi, 2012. "Fiscal Reforms during Fiscal Consolidation: The Case of Italy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(4), pages 445-465, December.
  3. Giampaolo Arachi & Caterina Ferrario & Alberto Zanardi, 2010. "Regional Redistribution and Risk Sharing in Italy: The Role of Different Tiers of Government," Regional Studies, Taylor & Francis Journals, vol. 44(1), pages 55-69.
  4. Giampaolo Arachi, 2007. "Alternative methods for adjusting realization based capital gains taxes," Politica economica, Società editrice il Mulino, issue 2, pages 141-170.
  5. Arachi Giampaolo, 2007. "Optimal Origin-based Commodity Taxation in a Small Open Economy," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 7(1), pages 1-23, November.
  6. Giampaolo Arachi & Federico Biagi, 2005. "Taxation, Cost of Capital and Investment: Do Tax Asymmetries Matter?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 295-322, November.
  7. Giampaolo Arachi & Massimo D'Antoni, 2004. "Redistribution as Social Insurance and Capital Market Integration," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(4), pages 531-547, August.
  8. Gaimpaolo Arachi & Alberto Zanardi, 2004. "Designing Intergovernmental Fiscal Relations: Some Insights from the Recent Italian Reform," Fiscal Studies, Institute for Fiscal Studies, vol. 25(3), pages 325-365, September.
  9. Alworth, Julian & Arachi, Giampaolo & Hamaui, Rony, 2003. ""What's Come to Perfection Perishes*": Adjusting Capital Gains Taxation in Italy," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(1), pages 197-219, March.
  10. Giampaolo Arachi, 2002. "Alcune osservazioni sulla proposta di riforma dell'imposizione sui redditi di capitale," Politica economica, Società editrice il Mulino, issue 3, pages 485-492.
  11. Giampaolo Arachi, 2001. "Efficient Tax Competition with Factor Mobility and Trade: A Note," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(2), pages 171-188, March.
  12. Julian Alworth & Giampaolo Arachi, 2001. "The Effect of Taxes on Corporate Financing Decisions: Evidence from a Panel of Italian Firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(4), pages 353-376, August.
  13. Alberto Zanardi & Giampaolo Arachi, 2000. "La riforma del finanziamento delle regioni italiane: problemi e proposte," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2000(1).

Books

  1. Alworth, Julian S. & Arachi, Giampaolo (ed.), 2012. "Taxation and the Financial Crisis," OUP Catalogue, Oxford University Press, number 9780199698165.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Giampaolo Arachi & Valeria Bucci & Alessandra Casarico, 2015. "Tax structure and macroeconomic performance," Working Papers 074, "Carlo F. Dondena" Centre for Research on Social Dynamics (DONDENA), Università Commerciale Luigi Bocconi.

    Cited by:

    1. Donatella Baiardi & Paola Profeta & Riccardo Puglisi & Simona Scabrosetti, 2017. "Tax Policy and Economic Growth: Does It Really Matter?," CESifo Working Paper Series 6343, CESifo.
    2. Amèvi Rocard Kouwoaye, 2019. "Trade tax reforms and poverty in developing countries: Why do some countries benefit and others lose?," WIDER Working Paper Series wp-2019-66, World Institute for Development Economic Research (UNU-WIDER).
    3. Strohner, Ludwig & Thomas, Tobias, 2019. "Mehr Wachstum, Wohlstand und Beschäftigung: Ökonomische Effekte der Steuerreform 2020-23," Policy Notes 32, EcoAustria – Institute for Economic Research.
    4. Sacchidananda Mukherjee & Shivani Badola, 2023. "Macroeconomic Implications of Changes in Corporate Tax Rates: A Review," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 56(1), pages 20-41, March.
    5. Colin Davis & Ken‐ichi Hashimoto, 2018. "Corporate Tax Policy And Industry Location With Fully Endogenous Productivity Growth," Economic Inquiry, Western Economic Association International, vol. 56(2), pages 1136-1148, April.
    6. Milena Mathé & Gaetan Nicodeme & Savino Rua, 2015. "Tax shifts," Taxation Papers 59, Directorate General Taxation and Customs Union, European Commission.
    7. Strohner, Ludwig & Berger, Johannes & Thomas, Tobias, 2018. "Sekt oder Selters? Ökonomische folgen der Reformzurückhaltung bei der Beendigung des Solidaritätszuschlags," Research Papers 8, EcoAustria – Institute for Economic Research.
    8. Berger, Johannes & Strohner, Ludwig & Thomas, Tobias, 2019. "Mehr Beschäftigung und Wohlstand durch Steuerreform erreichen," Policy Notes 29, EcoAustria – Institute for Economic Research.
    9. Minniti, Antonio & Venturini, Francesco, 2017. "The long-run growth effects of R&D policy," Research Policy, Elsevier, vol. 46(1), pages 316-326.
    10. Gbato, Andre, 2017. "Impact of taxation on growth in Subsaharan Africa: new evidence based on a new data set," MPRA Paper 80903, University Library of Munich, Germany.
    11. Fabian ten Kate & Petros Milionis, 2019. "Is capital taxation always harmful for economic growth?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 758-805, August.
    12. Kostarakos, Ilias & Varthalitis, Petros, 2020. "Effective tax rates in Ireland," Research Series, Economic and Social Research Institute (ESRI), number RS110.
    13. Berger, Johannes & Graf, Nikolaus & Koch, Philipp & Strohner, Ludwig & Thomas, Tobias, 2019. "Wirtschaftsstandort stärken, mehr Wohlstand und Beschäftigung erreichen," Policy Notes 36, EcoAustria – Institute for Economic Research.
    14. Sami Saafi & Meriem Bel Haj Mohamed & Abdeljelil Farhat, 2017. "Untangling the causal relationship between tax burden distribution and economic growth in 23 OECD countries: Fresh evidence from linear and non-linear Granger causality," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 14(2), pages 265-301, December.
    15. Giampaolo Arachi & Debora Assisi, 2021. "Fiscal devaluation and relative prices: evidence from the Euro area," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 685-716, June.
    16. Lagravinese, Raffaele & Liberati, Paolo & Sacchi, Agnese, 2020. "Tax buoyancy in OECD countries: New empirical evidence," Journal of Macroeconomics, Elsevier, vol. 63(C).
    17. Silvestro Sanzo & Mariano Bella & Giovanni Graziano, 2017. "Tax Structure and Economic Growth: A Panel Cointegrated VAR Analysis," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 3(2), pages 239-253, July.

  2. Giampaolo Arachi & Valeria Bucci & Ernesto Longobardi & Paolo Panteghini & Maria Laura Parisi & Simone Pellegrino & Alberto Zanardi, 2012. "Fiscal Reforms during Fiscal Consolidation: The Case of Italy," CESifo Working Paper Series 3753, CESifo.
    • Giampaolo Arachi & Valeria Bucci & Ernesto Longobardi & Paolo Panteghini & Maria Laura Parisi & Simone Pellegrino & Alberto Zanardi, 2012. "Fiscal Reforms during Fiscal Consolidation: The Case of Italy," Working papers 002, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.

    Cited by:

    1. Simone Pellegrino & Guido Perboli & Giovanni Squillero, 2017. "Balancing the Equity-efficiency Trade-off in Personal Income Taxation: An Evolutionary Approach," Working papers 044, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
    2. Francesca Gastaldi & Paolo Liberati & Elena Pisano & Simone Tedeschi, 2014. "Progressivity-Improving VAT Reforms in Italy," Working papers 6, Società Italiana di Economia Pubblica.
    3. Cristina Cirillo & Lucia Imperioli & Marco Manzo, 2021. "The Value Added Tax Simulation Model: VATSIM-DF (II)," Working Papers wp2021-12, Ministry of Economy and Finance, Department of Finance.
    4. Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
    5. M Luisa Maitino & Letizia Ravagli & Nicola Sciclone, 2017. "Microreg: A Traditional Tax-Benefit Microsimulation Model Extended To Indirect Taxes And In Kind Transfers," International Journal of Microsimulation, International Microsimulation Association, vol. 10(1), pages 5-38.
    6. Massimo Del Gatto & Fadi Hassan & Gianmarco I.P. Ottaviano & Fabiano Schivardi, 2019. "Company Profits in Italy," European Economy - Discussion Papers 093, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

  3. Alberto ZANARDI & Giampaolo ARACHI & Caterina FERRARIO, 2010. "Regional Redistribution and Risk Sharing in Italy: The Role of Different Tiers of Government," Regional and Urban Modeling 284100049, EcoMod.

    Cited by:

    1. Masayoshi Hayashi, 2012. "Channels of Stabilization in a System of Local Public Health Insurance: The Case of the National Health Insurance in Japan," CIRJE F-Series CIRJE-F-847, CIRJE, Faculty of Economics, University of Tokyo.
    2. Irene Ferrari & Alberto Zanardi, 2014. "Decentralisation and interregional redistribution in the Italian education system," Education Economics, Taylor & Francis Journals, vol. 22(5), pages 529-548, October.
    3. Ferrario, Caterina & Zanardi, Alberto, 2011. "Fiscal decentralization in the Italian NHS: What happens to interregional redistribution?," Health Policy, Elsevier, vol. 100(1), pages 71-80, April.
    4. Padovano, Fabio, 2012. "The drivers of interregional policy choices: Evidence from Italy," European Journal of Political Economy, Elsevier, vol. 28(3), pages 324-340.
    5. Adriano Giannola & Riccardo Padovani & Carmelo Petraglia, 2015. "Spending Review e divari regionali in Italia," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2015(1), pages 129-155.
    6. Giorgio Brosio & Stefano Piperno, 2021. "Alla ricerca del residuo fiscale: una proposta di chiarificazione metodologica," Working papers 103, Società Italiana di Economia Pubblica.
    7. Masayoshi Hayashi, 2013. "On the Decomposition of Regional Stabilization and Redistribution," CIRJE F-Series CIRJE-F-910, CIRJE, Faculty of Economics, University of Tokyo.
    8. Caterina FERRARIO & Alberto ZANARDI, 2010. "What Happens to Interregional Redistribution Upon Fiscal Decentralisation Reforms? Evidence from the Italian NHS," EcoMod2010 259600057, EcoMod.
    9. Adriano Giannola & Carmelo Petraglia & Domenico Scalera, 2017. "Residui fiscali, bilancio pubblico e politiche regionali," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2017(2), pages 33-57.
    10. Giannola, Adriano & Scalera, Domenico & Petraglia, Carmelo, 2014. "Net fiscal flows and interregional redistribution in Italy: a long run perspective (1951-2010)," MPRA Paper 57371, University Library of Munich, Germany.
    11. Cont, Walter & Porto, Alberto, 2014. "Personal and regional redistribution through public finance in a federal setting," The Quarterly Review of Economics and Finance, Elsevier, vol. 54(4), pages 563-578.
    12. Giannola, A. & Petraglia, C. & Scalera, D., 2011. "Residui fiscali regionali e riforma federalista. Quanto residuerà delle politiche regionali e redistributive? [Fiscal residua and federalist reform in Italy. Will regional and redistributive polici," MPRA Paper 30895, University Library of Munich, Germany.
    13. Carmela Brugnano & Giuseppe Ferraina & Andrea Ferri & Larysa Minzyuk & Felice Russo, 2017. "Federalismo municipale e nuovo sistema perequativo: il Fondo di solidariet? comunale 2016," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2017(2), pages 93-133.
    14. Fiorelli, Cristiana & Giannini, Massimo & Martini, Barbara, 2022. "Private and public risk sharing across Italian regions," Journal of Macroeconomics, Elsevier, vol. 74(C).
    15. Carmela Brugnano & Giuseppe Ferraina & Andrea Ferri & Larissa Minzuk & Felice Russo, 2017. "Federalismo municipale e nuovo sistema perequativo: il Fondo di solidarietà comunale 2016," Working papers 58, Società Italiana di Economia Pubblica.
    16. Petraglia, Carmelo & Pierucci, Eleonora & Scalera, Domenico, 2020. "Interregional redistribution and risk sharing through public budget. The case of Italy in times of crisis (2000–2016)," Structural Change and Economic Dynamics, Elsevier, vol. 53(C), pages 162-169.
    17. Nadiia Matsiuk, 2022. "Thrive, survive, or perish: The impact of regional autonomy on the demographic dynamics of Italian Alpine territories," Journal of Regional Science, Wiley Blackwell, vol. 62(5), pages 1512-1558, November.

  4. Julian Alworth & Giampaolo Arachi, 2008. "Taxation Policy in EMU - Julian Alworth and Giampaolo Arachi," European Economy - Economic Papers 2008 - 2015 310, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

    Cited by:

    1. Fang, Hongsheng & Su, Yunqing & Lu, Weijun, 2022. "Tax incentive and corporate financial performance: Evidence from income tax revenue sharing reform in China," Journal of Asian Economics, Elsevier, vol. 81(C).
    2. Federici, Daniela & Parisi, Valentino & Ferrante, Francesco, 2020. "Heterogeneous firms, corporate taxes and export behavior: A firm-level investigation for Italy," Economic Modelling, Elsevier, vol. 88(C), pages 98-112.
    3. Rademacher, Inga, 2013. "Tax competition in the eurozone: Capital mobility, agglomeration, and the small country disadvantage," MPIfG Discussion Paper 13/13, Max Planck Institute for the Study of Societies.

  5. Giampaolo Arachi and Alessandro Santoro, 2008. "Tax Enforcement for SMEs: Lessons from the Italian Experience?," Taxation eJournal of Tax Research , ATAX, University of New South Wales.

    Cited by:

    1. Alessandro Santoro & Carlo V. Fiorio, 2011. "Taxpayer Behavior When Audit Rules Are Known: Evidence from Italy," Public Finance Review, , vol. 39(1), pages 103-123, January.
    2. ferrara, giancarlo & campagna, arianna & bucci, valeria & atella, vincenzo, 2021. "Presumptive taxation and firms’ efficiency: an integrated approach for tax compliance analysis," MPRA Paper 111516, University Library of Munich, Germany.

Articles

  1. Giampaolo Arachi & Valeria Bucci & Ernesto Longobardi & Paolo M. Panteghini & Maria Laura Parisi & Simone Pellegrino & Alberto Zanardi, 2012. "Fiscal Reforms during Fiscal Consolidation: The Case of Italy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(4), pages 445-465, December.
    See citations under working paper version above.
  2. Giampaolo Arachi & Caterina Ferrario & Alberto Zanardi, 2010. "Regional Redistribution and Risk Sharing in Italy: The Role of Different Tiers of Government," Regional Studies, Taylor & Francis Journals, vol. 44(1), pages 55-69.
    See citations under working paper version above.
  3. Arachi Giampaolo, 2007. "Optimal Origin-based Commodity Taxation in a Small Open Economy," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 7(1), pages 1-23, November.

    Cited by:

    1. Isidro Hernandez Rodríguez, 2011. "Tributación y desarrollo en perspectiva," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 13(24), pages 271-302, January-J.

  4. Giampaolo Arachi & Federico Biagi, 2005. "Taxation, Cost of Capital and Investment: Do Tax Asymmetries Matter?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 295-322, November.

    Cited by:

    1. Cristian Bartolucci & Francesco Devicienti & Ignacio Monzon, 2015. "Identifying Sorting in Practice," Carlo Alberto Notebooks 431, Collegio Carlo Alberto.
    2. Francesco Devicienti & Cristian Bartolucci, 2013. "Better Workers Move to Better Firms: A Simple Test to Identify Sorting," 2013 Meeting Papers 249, Society for Economic Dynamics.
    3. Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option: An experimental study," University of Göttingen Working Papers in Economics 199, University of Goettingen, Department of Economics.
    4. David Card & Francesco Devicienti & Agata Maida, 2010. "Rent-sharing, Holdup, and Wages: Evidence from Matched Panel Data," NBER Working Papers 16192, National Bureau of Economic Research, Inc.
    5. Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014. "The CCCTB option – an experimental study," CIRANO Working Papers 2014s-24, CIRANO.
    6. Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option an experimental study," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100490, Verein für Socialpolitik / German Economic Association.
    7. Luigi Bernardi, 2005. "Tax Reforms in Italy and in Europe: An Introduction," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 139-158, November.
    8. Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2016. "Would a CCCTB mitigate profit shifting?," CIRANO Working Papers 2016s-29, CIRANO.

  5. Giampaolo Arachi & Massimo D'Antoni, 2004. "Redistribution as Social Insurance and Capital Market Integration," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(4), pages 531-547, August.

    Cited by:

    1. Ugo Pagano, 2003. "Cultural Diversity, European Integration and the Welfare State," Department of Economics University of Siena 414, Department of Economics, University of Siena.
    2. Michele Di Maio, 2006. "Uncertainty, Gains from Specialization and the Welfare State," Working Papers 36-2006, Macerata University, Department of Finance and Economic Sciences, revised Oct 2008.

  6. Gaimpaolo Arachi & Alberto Zanardi, 2004. "Designing Intergovernmental Fiscal Relations: Some Insights from the Recent Italian Reform," Fiscal Studies, Institute for Fiscal Studies, vol. 25(3), pages 325-365, September.

    Cited by:

    1. Alberto ZANARDI & Giampaolo ARACHI & Caterina FERRARIO, 2010. "Regional Redistribution and Risk Sharing in Italy: The Role of Different Tiers of Government," Regional and Urban Modeling 284100049, EcoMod.
    2. Fabio Padovano, 2014. "Distribution of transfers and soft budget spending behaviors: evidence from Italian regions," Post-Print halshs-00911854, HAL.
    3. Ferrario, Caterina & Zanardi, Alberto, 2011. "Fiscal decentralization in the Italian NHS: What happens to interregional redistribution?," Health Policy, Elsevier, vol. 100(1), pages 71-80, April.
    4. Padovano, Fabio, 2012. "The drivers of interregional policy choices: Evidence from Italy," European Journal of Political Economy, Elsevier, vol. 28(3), pages 324-340.
    5. Alicja Sekula & Joanna Smiechowicz, 2015. "Systems of general grants for local governments in selected EU countries against the background of the general theory of fiscal policy," Working Papers 95/2015, Institute of Economic Research, revised Apr 2015.
    6. Jean-Michel Josselin & Fabio Padovano & Yvon Rocaboy, 2013. "Grant legislation vs. political factors as determinants of soft budget spending behaviors. Comparison between Italian and French regions," Post-Print halshs-00920780, HAL.
    7. Boriss Siliverstovs & Ulrich Thiessen & Caroline Elliott, 2015. "Incentive effects of fiscal federalism: Evidence for France," Cogent Economics & Finance, Taylor & Francis Journals, vol. 3(1), pages 1017949-101, December.
    8. Fabio Padovano, 2011. "Causes and Consequences of Bailing out Expectations of Subcentral Governments: Theory and Evidence from the Italian Regions," Economics Working Paper Archive (University of Rennes & University of Caen) 201128, Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS.
    9. Maria Teresa Monteduro & Alberto Zanardi, 2005. "The Redistributive Effects of the Pit Decentralization: Evidence from the Italian Case," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 215-246, November.
    10. Lev Freinkman & Konstantin A. Kholodilin & Ulrich Thießen, 2009. "Incentive Effects of Fiscal Equalization: Has Russian Style Improved?," Discussion Papers of DIW Berlin 912, DIW Berlin, German Institute for Economic Research.

  7. Alworth, Julian & Arachi, Giampaolo & Hamaui, Rony, 2003. ""What's Come to Perfection Perishes*": Adjusting Capital Gains Taxation in Italy," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(1), pages 197-219, March.

    Cited by:

    1. Auerbach, Alan J., 2006. "The Future of Capital Income Taxation," Department of Economics, Working Paper Series qt90v90406, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
    2. Vincenzo Visco, 2014. "Capital and Business Taxation," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 81-111.
    3. Francesco Menoncin & Paolo Panteghini, 2009. "Retrospective Capital Gains taxation in the real world," Working Papers 0910, University of Brescia, Department of Economics.
    4. Matteo Dalle Luche & Demetrio Guzzardi & Elisa Palagi & Andrea Roventini & Alessandro Santoro, 2024. "Tackling the regressivity of the Italian tax system: An optimal taxation framework with heterogeneous returns to capital," World Inequality Lab Working Papers halshs-04753529, HAL.
    5. Francesco Menoncin & Paolo M. Panteghini, 2010. "Retrospective Capital Gains Taxation in a Dynamic Stochastic World," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(3), pages 236-242, September.
    6. Marco Sahm, 2009. "Imitating Accrual Taxation On A Realization Basis," Journal of Economic Surveys, Wiley Blackwell, vol. 23(4), pages 734-761, September.
    7. Eisenhauer, Joseph G., 2011. "The rich, the poor, and the middle class: Thresholds and intensity indices," Research in Economics, Elsevier, vol. 65(4), pages 294-304, December.
    8. Giampaolo Arachi & Massimo D'Antoni, 2022. "Taxation of capital gains upon accrual: is it really more efficient than realisation?," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 39-61, March.

  8. Giampaolo Arachi, 2002. "Alcune osservazioni sulla proposta di riforma dell'imposizione sui redditi di capitale," Politica economica, Società editrice il Mulino, issue 3, pages 485-492.

    Cited by:

    1. Vincenzo Visco, 2023. "La riforma fiscale del 1996-2000 e il ruolo di Salvatore Biasco (The 1996-2000 tax reform in Italy and the role of Salvatore Biasco)," Moneta e Credito, Economia civile, vol. 76(303), pages 221-233.

  9. Giampaolo Arachi, 2001. "Efficient Tax Competition with Factor Mobility and Trade: A Note," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(2), pages 171-188, March.

    Cited by:

    1. Julian Alworth & Giampaolo Arachi, 2008. "Taxation Policy in EMU - Julian Alworth and Giampaolo Arachi," European Economy - Economic Papers 2008 - 2015 310, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

  10. Julian Alworth & Giampaolo Arachi, 2001. "The Effect of Taxes on Corporate Financing Decisions: Evidence from a Panel of Italian Firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(4), pages 353-376, August.

    Cited by:

    1. Sinha, Pankaj & Bansal, Vishakha, 2012. "Algorithm for calculating corporate marginal tax rate using Monte Carlo simulation," MPRA Paper 40811, University Library of Munich, Germany.
    2. Lars P. Feld & Jost Henrich Heckemeyer & Michael Overesch, 2011. "Capital Structure Choice and Company Taxation: A Meta-Study," CESifo Working Paper Series 3400, CESifo.
    3. Alfons J. Weichenrieder & Tina Klautke & Alfons Weichenrieder, 2008. "Taxes and the Efficiency Costs of Capital Distortions," CESifo Working Paper Series 2431, CESifo.
    4. Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2007. "Capital Structure and International Debt Shifting," Working Papers CEB 07-015.RS, ULB -- Universite Libre de Bruxelles.
    5. Antonio De Socio & Valentina Nigro, 2012. "Does corporate taxation affect cross-country firm leverage?," Temi di discussione (Economic working papers) 889, Bank of Italy, Economic Research and International Relations Area.
    6. Frank M. Fossen & Martin Simmler, 2012. "Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income," Discussion Papers of DIW Berlin 1190, DIW Berlin, German Institute for Economic Research.
    7. Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, "undated". "Capital Structure, Corporate Taxation and Firm Age," Working Papers 2008-09, Faculty of Economics and Statistics, Universität Innsbruck.
    8. Sinha, Pankaj & Bansal, Vishakha, 2013. "Role of personal taxes in capital structure decisions: Evidence from India," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 9(3), pages 1-15.
    9. Sinha, Pankaj & Bansal, Vishakha, 2013. "Capital structure puzzle: the interrelationship between leverage, taxes and other micro economic factors," MPRA Paper 49878, University Library of Munich, Germany, revised 17 Sep 2013.
    10. Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," NBER Working Papers 18415, National Bureau of Economic Research, Inc.
    11. Alberternst, Stephan & Sureth-Sloane, Caren, 2016. "Interest barrier and capital structure response," arqus Discussion Papers in Quantitative Tax Research 206, arqus - Arbeitskreis Quantitative Steuerlehre.
    12. Martin Ruf, 2011. "Why is the Response of Multinationals' Capital-Structure Choice to Tax Incentives That Low? Some Possible Explanations," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(2), pages 123-144, June.
    13. Dreßler, Daniel & Scheuering, Uwe, 2012. "Empirical evaluation of interest barrier effects," ZEW Discussion Papers 12-046, ZEW - Leibniz Centre for European Economic Research.
    14. aus dem Moore, Nils, 2014. "Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform," Ruhr Economic Papers 533, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    15. Bartholdy, Jan & Mateus, Cesário, 2006. "Debt and Taxes: Evidence from bank-financed unlisted firms," Finance Research Group Working Papers F-2006-02, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    16. Stöckl Matthias & Winner Hannes, 2013. "Körperschaftsbesteuerung und Unternehmensverschuldung: Evidenz aus einem Europäischen Firmenpanel / Capital Structure and Corporate Taxation: Empirical Evidence from European Panel Data," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 233(2), pages 188-205, April.
    17. Marcel Gérard, 2002. "Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction," CESifo Working Paper Series 636, CESifo.
    18. Egger, Peter & Keuschnigg, Christian & Merlo, Valeria & Wamser, Georg, 2011. "Corporate Taxes, Internal Borrowing, and the Lending Capacity within Multinational Firms," Economics Working Paper Series 1142, University of St. Gallen, School of Economics and Political Science.
    19. Giampaolo Arachi & Federico Biagi, 2005. "Taxation, Cost of Capital and Investment: Do Tax Asymmetries Matter?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 295-322, November.
    20. Nadja Dwenger & Viktor Steiner, 2014. "Financial leverage and corporate taxation: evidence from German corporate tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 1-28, February.
    21. Matthias Stöckl & Hannes Winner, 2012. "Körperschaftsbesteuerung und Unternehmensverschuldung. Evidenz aus einem europäischen Firmenpanel," WIFO Working Papers 422, WIFO.
    22. Voeller, Dennis & Overesch, Michael, 2008. "The Impact of Personal and Corporate Taxation on Capital Structure Choices," ZEW Discussion Papers 08-020, ZEW - Leibniz Centre for European Economic Research.
    23. José A. Clemente-Almendros & Francisco Sogorb-Mira, 2016. "The effect of taxes on the debt policy of spanish listed companies," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 7(3), pages 359-391, August.
    24. Thomas Hemmelgarn & Daniel Teichmann, 2014. "Tax reforms and the capital structure of banks," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 645-693, August.
    25. Frank Fossen & Martin Simmler, 2016. "Personal taxation of capital income and the financial leverage of firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 48-81, February.
    26. Kunieda, Shigeki & 國枝, 繁樹 & Takahata, Junichiro & 高畑, 純一郎 & Yada, Haruna & 矢田, 晴那, 2011. "Japanese Firms’ Debt Policy And Tax Policy," Discussion Papers 2011-11, Graduate School of Economics, Hitotsubashi University.
    27. Alberternst, Stephan & Sureth, Caren, 2015. "The effect of taxes on corporate financing decisions: Evidence from the German interest barrier," arqus Discussion Papers in Quantitative Tax Research 182, arqus - Arbeitskreis Quantitative Steuerlehre.
    28. Anna Bánociová & Slavomíra Ťahlová, 2020. "Tax Loss Amortization of Companies in Slovakia," JRFM, MDPI, vol. 13(10), pages 1-14, October.
    29. Majocchi, Antonio & Bacchiocchi, Emanuele & Mayrhofer, Ulrike, 2005. "Firm size, business experience and export intensity in SMEs: A longitudinal approach to complex relationships," International Business Review, Elsevier, vol. 14(6), pages 719-738, December.
    30. Bartholdy, Jan & Mateus, Cesário, 2011. "Debt and taxes for private firms," International Review of Financial Analysis, Elsevier, vol. 20(3), pages 177-189, June.
    31. Silke Rünger & Rainer Niemann & Magdalena Haring, 2019. "Investor taxation, firm heterogeneity and capital structure choice," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 719-757, August.
    32. Michele Bernasconi & Anna Marenzi & Laura Pagani, 2005. "Corporate Financing Decisions and Non-Debt Tax Shields: Evidence from Italian Experiences in the 1990s," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 741-773, November.
    33. Mai, Nhat Chi, 2012. "Market timing, taxes and capital structure: evidence from Vietnam," OSF Preprints t3mvs, Center for Open Science.
    34. Giampaolo Arachi & Valeria Bucci, 2013. "Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy," Working Papers EC0002, University of Salento; Department of Management, Economics, Mathematics and Statistics, revised Dec 2013.

  11. Alberto Zanardi & Giampaolo Arachi, 2000. "La riforma del finanziamento delle regioni italiane: problemi e proposte," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2000(1).

    Cited by:

    1. Paola Veroni, 2003. "Les réformes fiscales en Italie," Working Papers hal-00972842, HAL.
    2. Enrico Buglione, 2006. "La finanza regionale nella Costituzione: opportunità della riforma del 2001," Rivista di Politica Economica, SIPI Spa, vol. 96(4), pages 261-282, July-Augu.

Books

  1. Alworth, Julian S. & Arachi, Giampaolo (ed.), 2012. "Taxation and the Financial Crisis," OUP Catalogue, Oxford University Press, number 9780199698165.

    Cited by:

    1. Giampaolo Arachi & Valeria Bucci & Ernesto Longobardi & Paolo Panteghini & Maria Laura Parisi & Simone Pellegrino & Alberto Zanardi, 2012. "Fiscal Reforms during Fiscal Consolidation: The Case of Italy," CESifo Working Paper Series 3753, CESifo.
    2. Richard M. Bird, 2014. "Global Taxes and International Taxation: Mirage and Reality," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1429, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Szarowska, Irena, 2013. "Can tax policy co-cause the crisis?," MPRA Paper 59780, University Library of Munich, Germany.
    4. Adrian, Tobias, 2015. "Financial Stability Policies for Shadow Banking," CEPR Discussion Papers 10435, C.E.P.R. Discussion Papers.
    5. Ruud A. de Mooij & Mr. Michael Keen & Mr. Masanori Orihara, 2013. "Taxation, Bank Leverage, and Financial Crises," IMF Working Papers 2013/048, International Monetary Fund.

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 5 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (5) 2008-01-12 2012-10-13 2012-12-15 2015-04-19 2015-07-11. Author is listed
  2. NEP-ACC: Accounting and Auditing (4) 2008-01-12 2012-12-15 2015-04-19 2015-07-11
  3. NEP-CMP: Computational Economics (2) 2012-10-13 2012-12-15
  4. NEP-PUB: Public Finance (2) 2015-04-19 2015-07-11
  5. NEP-CSE: Economics of Strategic Management (1) 2008-01-12
  6. NEP-EEC: European Economics (1) 2008-01-12
  7. NEP-LAW: Law and Economics (1) 2015-07-11
  8. NEP-MAC: Macroeconomics (1) 2015-04-19

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