Prof. Dr. Aras Zirgulis
Prof. Dr. Aras Zirgulis is an American-Lithuanian scholar who has taught at ISM University since 2010. After completing his undergraduate degree at UCSD, he moved to Lithuania—studying at Vilnius University for his master’s degree, and at ISM for his doctoral degree. His research mainly relates to Public Economics and tax related issues, where he has published widely. Aras has participated in research visits at the Centre for European Economic Research (ZEW) in Mannheim (Germany) and BI Norwegian Business School (Norway). He is the recipient of The Kazimieras Meškauskas Prize from the Lithuanian Academy of Sciences for best Economics dissertation.
Awards
- Kazimieras Meškauskas Prize from the Lithuanian Academy of Sciences for best Economics dissertation (2017).
Research areas
- Public Economics and tax related issues
Teaching areas
- Microeconomics
- Global Economics
- Public Finance
- History of Economic Thought
- Logical Argumentation
Projects
Courses
Publications
Zirgulis, A. (2014). Is international capital tax competition fuelled by the quest for increased productivity? International Journal of Economic Sciences, 3(4), 99-116.
Zirgulis, A. (2015). Tax Competition for Capital with an Emphasis on Productivity Spillovers [Doctoral dissertation]. ISM University of Management and Economics
Zirgulis, A. (2021). Do excise tax changes really affect cross-border beer sales? Micro evidence from the Baltics. In 8th Annual Mannheim Taxation Conference, 9-10, September (pp. 1-1). ZEW – Leibniz Centre for European Economic Research
Zirgulis, A. (2021). Property taxation and aging in Europe: a spatial econometric approach. In The XV World Conference of Spatial Econometrics Association, 26–28 May (pp. 1-12). Tokyo
Zirgulis, A. (2021). Property taxation and aging: the evolving tax structures in Europe. In 27th European Real Estate Society Annual Conference, 2-5 June (pp. 1-12). Kaiserslautern
Zirgulis, A. (2023). Examining the effects of beer excise taxation on cross-border sales in border regions of the Baltic States. Regional Studies, 58(3), 619-635. https://doi.org/10.1080/00343404.2023.2228358
Zirgulis, A. (2023). Migration and unemployment: the case of Europe. 12th Annual Lithuanian Conference on Economic Research, December 28, 1-17
Zirgulis, A., & Eitutis, M. (2016). Public spending: The effect of political fragmentation. Socialiniai tyrimai, 39(1), 37-47. https://doi.org/10.21277/sc.v1i39.75
Zirgulis, A., & Hashimoto, T. (2023). Trade theory vs reality: the banana trade war. The International Trade Journal, 37(5), 502-518. https://doi.org/10.1080/08853908.2023.2206170
Zirgulis, A., & Huettinger, M. (2014). The evolution and classification of the theory of capital tax competition. Ekonomika ir Vadyba: Aktualijos ir Perspektyvos, 3(35), 6-15.
Zirgulis, A., & Šarapovas, T. (2017). Impact of corporate taxation on unemployment. Journal of Business Economics and Management, 18(3), 412-426. https://doi.org/10.3846/16111699.2016.1278400
Zirgulis, A., Adomavičius, B., & Huettinger, M. (2019). No woman, no aggressive tax planning? In The 2nd Baltic Economic Conference, 10-11 June (pp. 1-1). Ryga
Zirgulis, A., Huettinger, M., & Misiūnas, D. (2021). No woman, no aggressive tax planning? A study on CEO gender and effective tax rates in the Lithuanian retail sector. Review of Behavioral Finance, 14(3), 394-409. https://doi.org/10.1108/RBF-09-2020-0232
Hashimoto, T., & Zirgulis, A. (2021). “Risk literacy” and social cleavages: Vulnerability in three acts. Analele Universitatii din Bucuresti – Stiinte Politice, 23(2), 173-192. https://doi.org/10.54885/ISCV8624
Huettinger, M., & Zirgulis, A. (2011). The impact of the cash for clunkers program on customer loyalty – A sustainable economic approach? In Customer as change driving force: proceedings of the international scientific conference. Vilnius, 14-16 October, 2011 (pp. 1-12). Vilnius
Huettinger, M., & Zirgulis, A. (2013). Relative capitalist systems and fairness in the Baltics: the case of Lithuania. Ekonomika, 92(4), 82-99. https://doi.org/10.15388/Ekon.2013.0.2341
Huettinger, M., & Zirgulis, A. (2020). Controversies regarding the TTIP agreement in the academic literature. Review of Economics and Economic Methodology, IV(1), 79-103.
Huettinger, M., Zirgulis, A., & Hashimoto, T. (2021). Deal-breaker of decentralisation? Risk of automation at the peripheral regions: Working paper. In Annual International Conference 2021 Royal Geographical Society (pp. 1-23). Royal Geographical Society
Huettinger, M., Zirgulis, A., Boyd, J., Verseckaitė, E., & Kušlys, M. (2020). Pramonės 4.0 iššūkiai: Našumo, užimtumo ir integralaus augimo sprendimai. Vilnius: ISM Vadybos ir ekonomikos universitetas
Klimantas, A., & Zirgulis, A. (2019). A new estimate of Lithuanian GDP for 1937: How does interwar Lithuania compare? Cliometrica, 14, 227–281. https://doi.org/10.1007/s11698-019-00189-8
Zirgulis, A., Petručionis, L., & Huettinger, M. (2016). The impact of oil refinery market power on retail fuel prices in the European Union. Ekonomika, 95(3), 37-51. https://doi.org/10.15388/Ekon.2016.3.10327
Chatterjee, U. K., Zirgulis, A., Hüttinger, M., & French, J. J. (2024). Reassessing the inversion of the Treasury yield curve as a sign of U.S. recessions: Insights from the housing and credit markets. The North American Journal of Economics and Finance, 73, 1-12.