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Contact Information
gerard@fusl.ac.be
Phone: +32 2 787 9332
Fax: +32 2 211 7997
43 Blvd du Jardin Botanique
1000 Brussels, Belgium
Current Appointments
Part time Professor at the Facultés Universitaires St Louis, Brussels
Full Professor of Economics and Taxation, LSM, Fucam, Mons
Professor of Taxation, LSM-IAG, Ucl, Louvain-la-Neuve
Visiting Professor, College of Europe, Bruges
CESifo Fellow and member of IDEP
Education
Ph.D. in Economics, University of Namur
Research
Interests
Public Finance, Taxation, Higher Education, Econometrics of Investment
Teaching
At FUSL, Taxation and Management of
Companies; other institutions: Taxation, Public Finance, Public
Economics, Economics, Macroeconomics, Regulation
Working
Papers (Downloadable)
Downloadable from CESifo Website or from SSRN:- GERARD,
M., 2004, “Combining Dutch presumptive capital income tax and US
qualified intermediaries to set forth a new system of international
savings taxation”, CESifo, Munich, WP 1340, 25p
- GERARD,
M., 2005, “Multijurisdictional firms and governments’ strategies under
alternative tax designs”, CESifo, Munich, WP 1527, 28p.
- GERARD,
M., 2006, “Reforming the taxation of multijurisdictional enterprises in
Europe: a tentative appraisal”, CESifo, Munich, WP 1795, 49p.
- GERARD,
M., 2006, “Reforming the taxation of Multijurisdictional Enterprises in
Europe, “coopetition” in a bottom-up Federation”, CESifo, Munich, WP
1860, 41p.
- GERARD, M. and F. RUIZ, 2006, “Interjurisdictional Competition for Higher Education and Firms”, CESifo, Munich, WP 1719, 31p.
Downloadable from the EU Commission Website, DG Ecfin:
- GERARD,
M., 2006, “Reforming the taxation of multijurisdictional enterprises in
Europe: a tentative appraisal”, European Economy, Economic Papers of
the DG Economy and Finance, EU Commission, 265, 47p.
Downloadable from IFIR, University of Kentucky:
- GERARD,
M., 2006, “Reforming the taxation of Multijurisdictional Enterprises in
Europe, “coopetition” in a bottom-up Federation”, IFIR, University of
Kentucky, Lexington, Ky, WP 2006-10, 39p.
Representative
Publications (excerpt, since 2004)
- WEINER,
J. and M. GERARD, 2004, “Cross border loss offset, uncertainty, and
formulary apportionment: A contribution to the European debate on the
taxation of multinationals” Proceedings of the 96th (2003) Conference
of the National Tax Association, pp. 360-366
- GERARD, M. and M.-F. GILLARD, 2004, “Taxation,
Financial intermodality and the least taxed path for circulating income
within a multinational enterprise”, Annales d'Economie et de
Statistique, 75-76, pp. 89-107
- GERARD, M. and F. RUIZ, 2005, “Marginal, Average and
Related Effective Tax Rate Concepts”, in : V. Kanniainen and S. Kari
(eds), Taxation, Economic Policy and the Economy, University of
Tampere, Tampere, pp. 17-39
- GERARD, M., 2005, “The US Qualified Intermediaries
and some EU Tax Innovations: Stones to build up a New System of
International Savings Taxation”, Proceedings of the 97th (2004)
Conference of the National Tax Association, pp. 215-220
- GERARD, M., 2005, “The Challenge of Taxing
Multijurisdictional Companies in Europe”, Tax Notes Int’l, 40 (13),
December 26, pp. 1169-1173 (available on line in Worldwide Tax Daily,
Tax Analysts, December 28)
- GERARD, M. 2006, “A Closer Look at Belgium’s
Notional Interest Deduction”, Tax Notes Int’l, 41 (5), February 6, pp.
449-453 (available on line in Worldwide Tax Daily, Tax Analysts,
February, 8)
- GERARD, M. 2006, “Belgium moves to Dual Allowance for Corporate Equity”, European Taxation, 4 (April), pp. 156-162
- GERARD, M. et J. MARTENS WEINER, 2006, “Comment la
compensation internationale des pertes et la répartition
proportionnelle des revenus imposables peuvent affecter les choix des
multinationales et la concurrence fiscale”, Économie et Prévision, n°
173, pp. 65-77
- GERARD, M., 2006, “Enseignement supérieur et
mobilité, l’interpellation du passager clandestin”, in M. Gérard et V.
Vandenberghe, éds., “L’enseignement supérieur après Bologne”, Reflets
et Perspectives de la vie économique, 45(2), pp. 83-89
- GERARD, M., 2006, “Le financement des études
supérieures transfrontalières”, Revue d’Economie Politique, 116(6), pp.
789-796, reproduit dans Problèmes économiques, No 2.920 du 28 mars 2007
- GERARD, M., 2007, “Stratégies des Multinationales et
Recettes Publiques sous des systèmes fiscaux alternatifs”, Economie
Publique – Public Economics, 18-19 (2006/1-2), pp. 177-209
- GERARD, M., 2007, “Reforming the Taxation of Multijurisdictional Enterprises in Europe”, CESifo Economic Studies, 53, 329-361
- GERARD, M., 2007, “Financing Bologna: which country will pay for foreign students?”, Education Economics, 15(4), pp. 441 – 454
- GERARD, M. et C. VALENDUC, 2007, « La politique
fiscale sous contraintes », in M. Castanheira et J. Hindriks, éds.,
« Politique économique pour la Belgique, enjeux et réformes », Reflets
et Perspectives de la vie économique, 46(1-2)
- GERARD, M. et V. VANDENBERGHE, 2007a, « Mobilité
étudiante en Europe : une idée qui mérite mieux que des quotas »,
Regards Economiques, 54, Septembre
- RUIZ, F. and M. GERARD, 2007, “Summary, Description,
and Extensions of the Capital Income Effective Tax Rate Literature”, in
C. Read and G. Gregoriou, éd., International Taxation Handbook, North
Holland, chapter 2
- GERARD, M., 2008, “Higher Education, Mobility and
the Subsidiarity Principle”, in G. Gelauff, I. Grilo and A. Lejour,
eds, Subsidiarity and Economic Reform in Europe, Springer, forthcoming
- GERARD, M., 2008, “Les ETA, entre économique et qualité de vie”, Revue Nouvelle, forthcoming
- PRINCEN, S. and M. GERARD, 2008, “International Tax
Consolidation in the European Union: Evidence of Heterogeneity”,
European Taxation, 3, forthcoming
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