- Forschungsinteressen: Volkswirtschaftslehre, Innovationspolitik, digitale Märkte, Besteuerung, multinationale und Start-up-Unternehmen.
- Curriculum vitae
- 2020 bis 2022: Wissenschaftlicher Mitarbeiter am Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg (Deutschland).
- 2015 bis 2020: Research Fellow bei der Europäischen Kommission, Joint Research Centre, Sevilla (Spanien).
- 2012 bis 2015: Doktorand an der Forschungs- und Ausbildungsgruppe „The Economics of Innovative Change“, Universität Jena und Max-Planck-Institut für Ökonomie (Deutschland).
- 2008 bis 2012: Lehrer an der LUISS Guido Carli Universität in Rom (Italien).
- 2006 bis 2011: Firmenkunden- und Steuerberater in Rom (Italien).
- Publikationen in referierten Fachzeitschriften - Innovation und digitale Dienste:
- “Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising”, International Tax and Public Finance, 2022.
- “The relationship between profit-sharing schemes and R&D activities: evidence from German firm-level data”, Industry and Innovation, 2021 (with S. Übelmesser).
- “Towards a European R&D Incentive? An assessment of R&D Provisions under a CCTB”, Economics of Innovation and New Technology, 2018 (with D. Pontikakis and A. Skonieczna).
- “A Win-Win-Win? Motivating innovation in a knowledge economy with tax incentives”, Technological Forecasting and Social Change, 2018 (with I. Savin).
- “Start-ups, venture capital financing and tax policy under adverse selection”, Finanzarchiv, 2018.
- “Why are researchers paid bonuses? On technology spillovers and market rivalry”, Research Policy, 2016.
- “Taxation and Incentives to Innovate: A Principal-Agent Approach”, Finanzarchiv, 2016.
- “The economics of professional services: lemon markets, credence goods, and C2C information sharing”, Service Business, 2013.
- Publikationen in referierten Fachzeitschriften - Finanzwissenschaft und Policy Analysis:
- “How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach”, Economic Systems Research, 2022 (with M.T. Álvarez-Martinez, S. Barrios, M. Gesualdo, G. Nicodeme, J. Pycroft).
- “Reducing tax compliance costs through corporate tax base harmonisation in the European Union”, Journal of International Accounting, Auditing and Taxation, 2020 (with M. Gesualdo and S. Barrios).
- “Profit shifting and industrial heterogeneity”, CESIfo Economic Studies, 2020 (with S. Barrios).
- “Tax policy and entrepreneurial entry with information asymmetry and learning”, International Tax and Public Finance, 2019.
- “The Economic Consequences of Corporate Tax Rates Reductions in the EU: Evidence using a Computable General Equilibrium Model”, The World Economy, 2019 (with M.T. Álvarez-Martinez et al.).
- “Superstars and mediocrities: a solution based on personal income taxation”, Journal of Economic Behavior & Organization, 2018.
- “The Effects of Tax Evasion on the Choice Between Personal and Corporate Income Taxation”, Public Finance Review, 2011.
- “Investment Strategies of Criminal Organizations”, Policy Studies, 2011.
- “La tassazione degli immobili: aspetti teorici ed applicativi”, Economia, Impresa e Mercati Finanziari, 2009.
- Weitere Publikationen:
- "Universal, targeted or both: Effects of different child support policies on labour supply and poverty-A simulation study", (with K. Bruckmeier and J. Wiemers), IAB Discussion Paper, No. 6/2022, https://iab.de/publikationen/publikation/?id=12419689
- “Taxing income or consumption: macroeconomic and distributional effects for Italy”, (with J. Debacker, R. Evans, J. Pycroft, M. Zachlod-Jelec), JRC Working Papers on Taxation and Structural Reforms No 13/2021
- “Should the German social protection system be adapted following the Covid-19 crisis?” (with K. Bruckmeier and R. Konle-Seidl), IAB Forum, 16 July 2021, https://www.iab-forum.de/en/should-the-german-social-protection-system-be-adapted-following-the-covid-19-crisis/
- “Social protection of atypical workers during the COVID-19 crisis” (with K. Bruckmeier and R. Konle-Seidl), IAB Forum, 28 May 2021, https://www.iab-forum.de/en/social-protection-of-atypical-workers-during-the-covid-19-crisis/
- Book chapter “Corporate tax avoidance in the New Economy”, in: Beyond averages - Fairness in an economy that works for people, Hombres, B., Neher F. (eds.), EUR 29995 EN, Publications Office of the European Union, Luxembourg, https://publications.jrc.ec.europa.eu/repository/handle/JRC118959
- “EDGE-M3: A Dynamic General Equilibrium Micro-Macro Model for the EU Member States”, (with J. Debacker, R. Evans, J. Pycroft, W. Van Der Wielen, M. Zachlod-Jelec), JRC Working Papers series JRC120817
- “The unbearable intangibility of the Internet: taxing companies in the digital era”, JRC Science for Policy Briefs Series, European Commission, Joint Research Centre, 2019
- “Micro-founded tax policy effects in a heterogeneous-agent macro-model” (with J. DeBacker, R.W. Evans, J. Pycroft, M. Zachlod-Jelec), JRC Working Paper series 2019-01
- “Falling Corporate Tax Rates in the EU: Is there a case for harmonisation?” (with M.T. Álvarez-Martinez, S. Barrios, M. Gesualdo, J. Pycroft, D. Pontikakis). JRC Working Papers on Taxation and Structural Reforms, 2016-04
- “Modelling corporate tax reforms in the EU: New simulations with the CORTAX model” (with M.T. Álvarez-Martinez, S. Barrios, M. Gesualdo, J. Pycroft, D. Pontikakis). JRC Working Papers on Taxation and Structural Reforms, 2016-08
- “The Regulation of Financial Markets: Leverage Constraints and Information,” International Research Journal of Finance and Economics (2009)
Veranstaltungen
- Data Science
- Finance and Economics of Digital Markets
- Financial Instruments
- Innovation in the Digital Era