GABRIELE GUGGIOLA PERSONAL INFORMATION CURRENT POSITION EDUCATION RESEARCH INTERESTS ACADEMIC EXPERIENCE

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1 GABRIELE GUGGIOLA Department of Economics Via Monte Generoso 71, 21100, Varese Phone: (+39) E_mail: PERSONAL INFORMATION Place of birth: Torino (Italy) Date of birth: 05/10/1978 Citizenship: Italian CURRENT POSITION Research Fellow in Public Economics,, Varese, Italy (since September 2009) Contract Professor in Economics of Monetary and Financial Markets (since 2009) and Public Economics (since 2010) Consultant/Expert in Public finance, Studiare Sviluppo s.r.l./italian Ministry of Economics (since September 2011) EDUCATION Ph.D in Economics, University of Pavia (advisor: Paola Profeta) M.SC. in Economics, Universitat Pompeu Fabra (Barcelona, Spain) Laurea in Economics, University of Torino (summa cum laude; advisor: Elsa Fornero, co-advisor: Daniela Del Boca) RESEARCH INTERESTS Political Economy, Public Economics ACADEMIC EXPERIENCE Since 2009, Research Fellow, Public Economics, 2010 (June-July), Visiting Research, University of Cergy-Pontoise (Paris, France) , Ph.D. student in Economics, University of Pavia

2 OTHER APPOINTMENTS AND PROFESSIONAL EXPERIENCE I m fellow at Luigi Einaudi Research Center in Torino since I was Senior Consultant at KPMG Advisory, Torino. PRICES, SCHOLARSHIPS AND CERTIFICATES , Ph.D. Scholarship, Ministery of Education, Italy , Beca de Formacion de Personal Investigador (scholarship for young researchers), Comunidad de Madrid and European Social Fund , Department scholarship, Universidad Carlos III, Madrid , Annual scholarship for post-graduate studies, Fondazione Einaudi, Torino , Department scholarship, Universitat Pompeu Fabra, Barcellona 2001, Premio Optime, Unione Industriale and University of Torino PARTICIPATION IN RESEARCH PROJECTS 2011/2012, Progetto Cariplo Imprese e Università: Reti Locali e Globali per Educare all Innovazione, 2011/2012, Realization of a territorial cluster model within fiscal federalism implementation process, Studiare Sviluppo s.r.l./italian Ministry of Economics 2011, Analysis of savings and investment behaviour of Italian families, Centro di ricerca e documentazione Luigi einaudi and Intesa Sanpaolo 2011, From Italian Gaap to IFRS: Tax Distortions and Redistributive Effects, F.A.R. 2011, , International accounting principles and macro level impacts deriving from a change in the accounting rules, CrESIT 2009, The changing relationship between accounting and taxation in Italy, F.A.R. 2009, , Development of possible growth sceneries concerning commercial flows between Europe and emerging Countries, SITI, Politecnico di Torino , The two emerging country of Asia (China and India), Progetto Vittorio Alfieri 06/07, Cognetti de Martiis Department, University of Torino , Analysis of the economic impact of regulatory framework on firms behavior, Einaudi Research Center and Unione Industriale di Torino TEACHING EXPERIENCE , Contract professor of Public Economics, and , Contract Professor of Economics of Monetary and Financial Markets, 2004, Visiting Professor of Public Economics, Universidad de Las Palmas de Gran Canaria , Teaching Assistant, Universidad Carlos III, Madrid

3 , Teaching Assistant, Universitat Pompeu Fabra, Barcellona PUBLICATIONS Refereed articles 1. Tactical transfers in a federal institutional setting, Economics Bulletin, 31, 1, Redistribution and Government Tactical Behavior: An Analysis of Local Public Expenditure in China after the 1994 Tax Reform, World Economy, 34,3, (2011). 3. IFRS Adoption in the E.U., Accounting Harmonisation and Market Efficiency: A Review, International Business and Economic Research Journal, 9, 12, (2010). 4. Two coalitions as a Possible Equilibrium Outcome in a Proportional Representation System (with C. Litan), The Romanian Journal of Society and Politics, 4, 2, (2004). Other articles, books and chapters in books 1. Guggiola, G. (2011). La riva sud del Mediterraneo, in Deaglio, M. (eds), La crisi che non passa, Guerini e Associati Editore, Milano (2011). 2. Guggiola, G. (2011). I giovani e il risparmio, in Russo, G. (eds), Indagine sul Risparmio e sulle scelte finanziarie degli italiani, Centro di ricerca e documentazione Luigi einaudi 3. Una nuova classe media per una nuova economia globale, in Deaglio, M. (eds), La ripresa, il coraggio e la paura), Guerini e Associati Editore, Milano (2010). 4. La corporate governance tra trasparenza e controllo, in Boffa F. and G. Galeazzi (eds), Evoluzione e discontinuità nel sistema finanziario internazionale, MCGraw-Hill, Milano (2010). 5. Il Mercato, Analisi dei Potenziali Flussi di Commercio, in Musso, B. and R. Roscelli, (eds) Il Bruco. Bi-Level Rail Underpass for Container Operations, CELID, Torino (2009) 6. Istituzioni federali e tattiche redistributive, Annali della Fondazione Einaudi, MMVIII, Leo. S. Olschki Editore (2008). Within the activities carried out at Einaudi Research Center I developed a set of indicators aiming at evaluating the institutional background and assessing the economic freedom in the European countries. This research activity led to the publication of several articles and reports: 1. Guggiola, G. with Viroglio, D. (2011). The EU and its Neighbours, Challenges to Economic Freedom, Centro di ricerca e documentazione Luigi Einaudi. 2. Libertà economica: quanta nel mondo, in Europa, in Italia? (with G.Ronca), Biblioteca della Libertà, 190, (2008). 3. La Libertà Economica nel mondo, in Europa, in Italia (with G. Ronca), Guerini e Associati Editore, Milano (2007). 4. Misurare la Libertà Economica, nel mondo, in Europa, in Italia (with G.Ronca), Guerini e Associati Editore, Milano (2004) 5. On Italy s Economic Performance, in The European Business Handbook 2003, Kogan Page, London (2004). 6. Indice della Libertà Economica dell Unione Europea, Secondo Rapporto Annuale 2002 (with P.Bussi, D. Donati e G.Ronca), Biblioteca della Libertà, 164, (2002).

4 7. Indice della libertà economica dell Unione Europea, Primo rapporto annuale 2001 (with G.Ronca), Biblioteca della Libertà, 157, (2001). Working papers 1. Tactical transfers in a federal institutional setting, Dipartimento di Economia, Università dell Insubria, Quaderno di Ricerca 2011/1 2. Tax Impact of International Financial Reporting Standards: Evidence from a Sample of Italian Companies (with G. Gavana and A. Marenzi), Economics Department,, Quaderno di Ricerca 2010/10 3. Evolving Connections Between Tax and Financial Reporting in Italy (with.g. Gavana and A. Marenzi), Economics Department,, Quaderno di Ricerca 2010/1 (submitted). CONFERENCES AND SEMINARS 04/11/11 - Accounting Renaissance, Venice 05-07/10/11 - The Economic Freedom of the World Network Annual Meeting 2011, Torino (scientific coordinator) 09/06/11 - XXI Colloquio biennale dell Associazione italiana di diritto comparato, Venice 01/05/11 - European Public Choice Society Annual Meeting, Rennes 12/07/10-21 st CEA Annual Conference, Oxford 15/04/10 - CEPII Economic Seminars, Paris 11/04/10 - European Public Choice Society Annual Meeting, Izmir 25/03/10 - University of Cergy (THEMA), Cergy 23/02/10 - Department Seminars, University of Pavia, Pavia 24/04/09 - Academic year opening, Department of Economics, University of Macerata (Jesi) 18/04/09 - Workshop Progetto Alfieri, University of Torino 07/03/09 - Annual Meeting Young Entrepeneur Association (Confindustria Nord Est), Cortina d Ampezzo 14/07/07 - Ph.D. Seminars, University of Pavia, Pavia 16/05/06 - Ph.D. Seminars, University of Pavia, Pavia 16/10/03 - The Economic Freedom of the World Network Annual Meeting 2003, Bratislava 11/10/02 - The Economic Freedom of the World Network Annual Meeting 2002, Madrid OTHER SKILLS Computer skills: Microsoft Office (and similar), Matlab, Statistical packages (E_views, Stata, Minitab) Language skills: Italian (mothertongue); English (professional level); Spanish (professional level)

5 References Anna Marenzi Paola Profeta Bocconi University Professor of Economics Professore of Economics Tel.: Tel.: Elsa Fornero University of Torino Professore ordinario Tel.: Mario Deaglio University of Torino Professore ordinario Tel.:

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GABRIELE GUGGIOLA EDUCATION PROFESSIONAL EXPERIENCE. Place of birth: Torino (Italy) Date of birth: 05/10/1978 E_mail:

GABRIELE GUGGIOLA EDUCATION PROFESSIONAL EXPERIENCE. Place of birth: Torino (Italy) Date of birth: 05/10/1978 E_mail: GABRIELE GUGGIOLA Place of birth: Torino (Italy) Date of birth: 05/10/1978 E_mail: gabriele.guggiola@uninsubria.it; EDUCATION February 2008 July 2002 July 2001 Ph.D in Economics, University of Pavia MSC