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Formation - Réformer le financement des études supérieures transfrontalières - Revue d'économie politique

Gérard, Marcel - In: Problèmes économiques : le meilleur de la presse et … (2007) 2920, pp. 38-41

Persistent link: https://www.econbiz.de/10007721224

Le financement des études supérieures transfrontalières

Gérard, Marcel - In: Revue d'économie politique 116 (2006) 6, pp. 789-796

Persistent link: https://www.econbiz.de/10007943921

Comment la compensation Internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale

Gérard, Marcel; Weiner, Joann Martens - In: Economie & prévision : EP (2006) 173, pp. 65-78

Persistent link: https://www.econbiz.de/10007944043

International - Don't Run after Bankers' Imaginations — An Economist's Reflections on Potential Regimes for Capital Income Taxation - In this article, the author uses the economic theory of taxation and a consideration of some existing tax devices to suggest alternative designs for the taxation of internationally mobile capital income. The article was initially motivated by a willingness to share ...

Gérard, Marcel - In: Bulletin for international taxation 63 (2009) 10, pp. 474-481

Persistent link: https://www.econbiz.de/10008321830

European Union - International Tax Consolidation in the European Union: Evidence of Heterogeneity - With regard to this topic, the authors first consider the concept of tax neutrality and its domestic and international implications. They next focus on the rules that each Member State has for a corporate group to adopt group taxation. As a result of the diversity of the national group taxation ...

Princen, Savina; Gérard, Marcel - In: European taxation : official journal of the … 48 (2008) 4, pp. 174-185

Persistent link: https://www.econbiz.de/10007995292

Tax interactions among Belgian municipalities: Do interregional differences matter?

Gérard, Marcel; Jayet, Hubert; Paty, Sonia - In: Regional science & urban economics 40 (2010) 5, pp. 336-343

Persistent link: https://www.econbiz.de/10008444155

Currency composition and public debt in EMU

Gilson, Natacha; Gérard, Marcel - In: IFO-Studien : Zeitschrift für empirische … 48 (2002) 2, pp. 301-321

We analyze the consequences of the creation of EMU on the currency composition of public debts and compare this situation with the pre-EMU one in which an anchor country (Germany) was leading the monetary policy of the ERM. Empirical evidence shows that the foreign currency public debt of some...

Persistent link: https://www.econbiz.de/10001694359

Neutralities and non-neutralities in international corporate taxation : an evaluation of possible and recent moves

Gérard, Marcel - In: IFO-Studien : Zeitschrift für empirische … 48 (2002) 4, pp. 533-554

Motivated by the move of Germany away from imputation and the objective announced by the EU Commission to provide EU businesses with a consolidated corporate tax base for their EU-wide activities, this paper proposes an analysis of the properties of alternative systems for taxing multinational...

Persistent link: https://www.econbiz.de/10001720872

Finance, uncertainty and investment : assessing the gains and losses of a generalized non linear structural approach using belgian panel data

Gérard, Marcel; Verschueren, Frédéric - 2002

Persistent link: https://www.econbiz.de/10001673532

Taxation, financial intermodality and the least taxed path for circulating income within a multinational enterprise

Gérard, Marcel; Gillard, Marie-France - In: Annales d'économie et de statistique (2004), pp. 89-107

Persistent link: https://www.econbiz.de/10002700778