Commission européenne
Study on directors’ duties and sustainable corporate governance (Publications Office of the EU) - Uniquement en anglais
Analyse d’impact initiale - Ares(2020)4034032
The Debt-Equity Tax Bias: consequences and solutions - Uniquement en anglais
Parlement européen
Legislative Proposal on Sustainable Corporate Governance - Uniquement en anglais
Autres organisations
Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions (report, 05.2011, IMF) - Uniquement en anglais
The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates (WORKING PAPER N. 65 - 2016) - Uniquement en anglais
Corporate Income Taxes under Pressure (report 02.2021, IMF) - Uniquement en anglais
Effects of Strategic Tax Behaviors on Corporate Governance (paper, International Journal of Finance and Accounting, 2013) - Uniquement en anglais
Where tax meets corporate governance (05.2019, article, ACCA) - Uniquement en anglais
The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design (Discussion Paper No. 218 May 2017) - Uniquement en anglais
The impact of corporate governance on corporate tax avoidance (paper, Journal of International Accounting, Auditing and Taxation 09.2019) - Uniquement en anglais
Commission publishes study on directors' duties and sustainable corporate governance (article, eureporter, 3.08.2020) - Uniquement en anglais
The European Commission’s Sustainable Corporate Governance Report: A Critique (Working Paper 21-056, 2020, Harvard Business School) - Uniquement en anglais
The corporate debt bias and the cost of banking crises (article, 04.07.2015, CEPR) - Uniquement en anglais
Best practice in corporate tax governance – from the finance team to the Board (article, 10.2015, Deloitte) - Uniquement en anglais