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Higher education, mobility and subsidiarity principle

Gérard, Marcel - In: Subsidiarity and economic reform in Europe, (pp. 97-112). 2008

Persistent link: https://www.econbiz.de/10003714441

The US qualified intermediaries and some EU tax innovations: stones to build up a new system of international savings taxation

Gérard, Marcel - In: Proceedings / 97th Annual Conference on Taxation : …, (pp. 215-220). 2005

Persistent link: https://www.econbiz.de/10003308047

Don't run after bankers' imaginations : an economist's reflections on potential regimes for capital income taxation

Gérard, Marcel - In: Bulletin for international taxation 63 (2009) 10, pp. 474-481

Persistent link: https://www.econbiz.de/10003894254

Le financement des études supérieurs transfrontalières

Gérard, Marcel - In: Revue d'économie politique 116 (2006) 6, pp. 789-796

Persistent link: https://www.econbiz.de/10003404626

Financing Bologna, the internationally mobile students in European higher education

Gérard, Marcel (contributor) - 2008

Despite the importance of the Bologna process for the mobility of students, and the further mobility of graduates, as well as for peace, growth and welfare in that area, nothing has been decided so far for the financing of internationally mobile students, so that the burden of that financing,...

Persistent link: https://www.econbiz.de/10003751085

Combining Dutch presumptive capital income tax and US qualified intermediaries to set forth a new system of international savings taxation

Gérard, Marcel (contributor) - 2004

Beyond the traditional debates over information exchange vs flat taxation at source, legislative advances have produced interesting innovations and suggestions concerning how to tax international savings. We examine some of these advances, which we then use to set forth and investigate a...