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2 hits:
Working Paper

Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries

Salvador Barrios, Gaëtan J.A. Nicodème, Antonio Jesus Sanchez Fuentes
CESifo, Munich, 2014
CESifo Working Paper No. 5017

Working Paper

Thin Capitalization Rules and Multinational Firm Capital Structure

Jennifer Blouin, Harry Huizinga, Luc Laeven, Gaëtan J.A. Nicodème
CESifo, Munich, 2014
CESifo Working Paper No. 4695