M. Gérard

发表

Taxation, Financial Intermodality and the Least Taxed Path for Circulating Income within a Multinational Enterprise

M. Gérard, Marie-France Gillard, 2004 .

Tax Interaction Among Walloon Municipalities: Is there Room for Yardstick Competition, Intellectual Trend and Partisan Monopoly Effect?

M. Gérard, Laurent van Malderen, 2012, SSRN Electronic Journal.

Tax Interactions among Belgian Municipalities: Does Language Matter?

H. Jayet, M. Gérard, S. Paty, 2009, SSRN Electronic Journal.

A Contribution to The Study of Global Competition for Talent: the determinants of student mobility and its consequences for the internationalization of the labor market. Bruges European Economic Policy (BEEP) Briefing 27/2013

M. Gérard, Mélanie Voin, 2013 .

CCCTB, Enhanced Cooperation Agreement and non-participating countries (tentative and incomplete draft)

M. Gérard, 2008 .

Financing Higher Education Students' cross border mobility

M. Gérard, 2010 .

Financing Bologna Students’ Mobility

M. Gérard, 2010 .

Financing Bologna, the Internationally Mobile Students in European Higher Education

M. Gérard, 2008, SSRN Electronic Journal.

Economic aspects of constitutional change: the case of Belgium

M. Gérard, 2014 .

Investment and Financing Strategy of a Multinational Enterprise Under Alternative Tax Designs

M. Gérard, Savina Princen, 2012, SSRN Electronic Journal.

HiGHer education – Policy imPlications

M. Gérard, 2013 .

M ULTIJURISDICTIONAL F IRMS AND G OVERNMENTS ’ S TRATEGIES UNDER A LTERNATIVE T AX D ESIGNS

M. Gérard, Multijurisdictional Firms, Tax Designs, 2005 .

Testing yardstick competition through a vote-function: evidence from the Walloon municipalities

M. Gérard, L. V. Malderen, 2013 .

I NTERJURISDICTIONAL C OMPETITION FOR H IGHER E DUCATION AND F IRMS

Cesifo Working, M. Gérard, F. Ruiz, 2006 .

Currency composition and Public Debt in EMU

Nathalie Gilson, M. Gérard, 2002 .

R EFORMING THE T AXATION OF M ULTIJURISDICTIONAL E NTERPRISES IN E UROPE , A T ENTATIVE A PPRAISAL

Alexander Klemm, J. Vidal, M. Gérard, 2006 .

MESC ( Marginal Effective Statutory Charge ) , An Extension of l ^ gi f ju l le i ^ ^

M. Gérard, C. Valenduc, Laurence Beauchot, 2013 .

Reforming the taxation of Multijurisdictional Enterprises in Europe, an issue in bottom up Fiscal Federalism

M. Gérard, 2006 .

The making and becoming of Apulia

M. Gérard, M. Jon, 1999 .

The Challenge of Taxing Multijurisdictional Companies in Europe

Marcel Gérard, M. Gérard, 2005 .

The taxation of crossborder savings income and the quality and cost of information exchanged very preliminary ( an updated version will be available in the coming weeks )

M. Gérard, 2015 .

Taxing Cross-Border Savings Income , EU Directive and US Fatca

M. Gérard, Lucia Granelli, 2014 .

From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income

M. Gérard, Lucia Granelli, 2012 .

Extending the EU Savings Directive

M. Gérard, Lucia Granelli, 2011 .

New challenges in the taxation of a digital economy , SA vs

M. Gérard, Nhung Luong, 2019 .

Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal

Marcel Gérard, M. Gérard, 2006, SSRN Electronic Journal.

Multijurisdictional Firms and Governments' Strategies Under Alternative Tax Designs

M. Gérard, 2005, SSRN Electronic Journal.

Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction

M. Gérard, 2002, SSRN Electronic Journal.

Students’ mobility at a glance: efficiency and fairness when brain drain and brain gain are at stake

M. Gérard, A. Sanna, 2017 .

Econometric Analysis of Sectoral Investment in Belgium (1956–1982)

M. Gérard, C. V. Berghe, 1984, Recherches économiques de Louvain.

Finance, Uncertainty and Investment: Assessing the Gains and Losses of a Generalized Non Linear Structural Approach Using Belgian Panel Data

Frédéric Verschueren, M. Gérard, Marcel Gerard, 2002 .

Is there evidence of strategic corporate tax interaction among EU countries

M. Gérard, F. Ruiz, 2006 .

Tax Competition, the Distribution of Mne's Ownership and the Wage Formation Process

M. Gérard, 2002 .

A Closer Look at Belgium’s Notional Interest Deduction

M. Gérard, 2006 .

Belgium moves to dual allowance for corporate equity

M. Gérard, 2006 .

Financing Higher Education when Students and Graduates are Internationally Mobile

Silke Uebelmesser, M. Gérard, 2014 .

Who Is to Pay for Mobile Students

Marcel Gérard, Marcel Gérard, M. Gérard, 2012 .

PRINTED ON WHITE CHLORINE-FREE PAPER

M. Gérard, Milan Pein, 2010 .

Discussion of "Redistributive effects of consolidation on the revenue side" by John HIlls

M. Gérard, 2013 .

Tax Relief Mechanisms and the Least Taxed Path for Circulating Income within a Multinational Enterprise

M. Gérard, Marie-France Gillard, 2002 .

Fiscal Federalism in Belgium

M. Gérard, 2002 .

AT THE BEGINNING OF THE NINETEENTH CENTURY: LESSONS FOR THE TWENTY-FIRST CENTURY?

M. Gérard, 2016 .

Inter-jurisdictional information sharing and capital tax game under imperfect capital mobility

M. Gérard, Moncef Hadhri, 1996 .

Cost of capital, investment location and marginal effective tax rate: methodology and application

M. Gérard, 1993 .

MESC (Marginal Effective Statutory Charge), an extension of King-Fullerton methodology

M. Gérard, C. Valenduc, Laurence Beauchot, 1997 .

The European Tax Game and Welfare

M. Gérard, Moncef Hadhri, 1994 .

Tax interactions among Belgian municipalities: Do interregional differences matter?

H. Jayet, M. Gérard, S. Paty, 2010 .

Higher education and firms: on the interaction between research and regional policies

M. Gérard, F. Ruiz, N. Gilson, 2011, International Tax and Public Finance.

Higher education and firms: on the interaction between research and regional policies

M. Gérard, F. Ruiz, N. Gilson, 2012 .

Reforming the Taxation of Multijurisdictional Enterprises in Europe, 'Coopetition' in a Bottom-Up Federation

M. Gérard, 2006, SSRN Electronic Journal.

Cross-Border Loss Offset and Formulary Apportionment: How Do They Affect Multijurisdictional Firm Investment Spending and Interjurisdictional Tax Competition?

M. Gérard, Marcel Gerard, Joann Martens Weiner, 2003, SSRN Electronic Journal.

Cross border loss offset and formulary apportionment: A contribution to the European debate on the taxation of multinationals

M. Gérard, J. Weiner, 2004 .

Supplementing Consolidation and Apportionment with anti-abuse provisions

M. Gérard, Edoardo Traversa, 2010 .

International Tax Consolidation in the European Union: Evidence of Heterogeneity

M. Gérard, Savina Princen, 2008 .

The Allowance for Corporate Equity in Europe — The Latvian, Italian and Portuguese Cases — First draft —

M. Gérard, Jan Kock, 2017 .

Cross-border loss offset and formulary apportionment:

M. Gérard, J. Weiner, 2003 .

Corporate Taxation and the Impact of Governance, Political and Economic Factors

M. Gérard, F. Ruiz, 2009, SSRN Electronic Journal.

Combining Dutch Presumptive Capital Income Tax and Us Qualified Intermediaries to Set Forth a New System of International Savings Taxation

M. Gérard, 2004, SSRN Electronic Journal.

Higher Education, Mobility and the Subsidiarity Principle

M. Gérard, 2008 .

The Mobility of Students and the Highly Skilled : Implications for Education Financing and Economic Policy

Silke Uebelmesser, M. Gérard, 2015 .

Financing Bologna: Which Country will Pay for Foreign Students?

M. Gérard, 2007 .

On the effectivity of tax incentives: Patent Box Regimes and Allowance for Corporate Equity

M. Gérard, Bastien Mahoux, 2016 .

The Efficiency of VAT and the Quality of Governance

M. Gérard, A. Sanna, 2015 .

Higher Education, Mobility across the borders and the Subsidiarity Principle

M. Gérard, 2006 .

Interjurisdictional Competition for Higher Education and Firms

M. Gérard, F. Ruiz, 2006, SSRN Electronic Journal.

Financing Higher Education when Students and Graduates are Internationally Mobile

Silke Uebelmesser, M. Gérard, 2014 .