I am assistant professor of economics at THEMA (CY Cergy Paris University). I am also a fellow of the EU Tax Observatory.
My work is at the intersection of international economics and public finance. I am particularly interested in the interactions between public policies and globalization, and on how we can regulate MNEs activities. These days, I am working on international taxation, corporate taxation and tax havens.
My work is at the intersection of international economics and public finance. I am particularly interested in the interactions between public policies and globalization, and on how we can regulate MNEs activities. These days, I am working on international taxation, corporate taxation and tax havens.
Research
- Profit Shifting Frictions and the Geography of Multinational Activity (with A. Ferrari, M. Parenti and F. Toubal). CEPR Discusion Paper DP17801. Also EUTAX Observatory Working Paper 11
- The Market for Tax Havens. Also EU Tax Observatory Working Paper 22 [Data and Online Data Documentation]
Publications
- Multinationals’ Sales and Profit Shifting in Tax Havens (with Farid Toubal), American Economic Journal: Economic Policy, Vol.14, No. 4, November 2022 [Online Appendix] [Replication Archive] [Independent Reproduction by I4R] [Lettre du Cepii]
- Global banking: Endogenous competition and risk-taking (with Ester Faia, Maximilian Mayer and Gianmarco Ottaviano), European Economic Review, 2021, Vol.133 [Online Appendix] [Replication Archive]
- Foreign Expansion, Competition and Bank Risk (with Ester Faia and Gianmarco Ottaviano), Journal of International Economics, 2019, Vol.118 , p.179-199. [Replication Archive] [Vox Column]
Book Chapters
- Automation, Globalization and Vanishing Jobs: A Labor Market Sorting View (with Ester Faia, Maximilian Mayer and Gianmarco Ottaviano) in "Robots and AI: A New Economic Era", Routledge, Editors Gene Grossman and Lili Yan Ing, 2022 [Vox Column]
- The Emergence and Expansion of Tax Havens, 1850-2000: Insights From a New Dataset, in "Tax Evasion and Tax Havens since the Nineteenth Century", Palgrave Macmillan, Editors S. Guex and H. Buclin, 2023
Other/Policy
- Has Financial Fair Play Changed European Football? (with Ariela Caglio, Donato Masciandaro, and Gianmarco Ottaviano), Sports Economics Review, Volume 3, September 2023, 100018. [VoxEU Column]
- Taxation of Multinationals: Design and Quantification (with Julien Martin, Mathieu Parenti, Baptiste Souillard and Farid Toubal), Focus du CAE 64, 2021.
- International Corporate Taxation after Covid-19: Minimum Taxation as the New Normal (with Julien Martin, Mathieu Parenti, Baptiste Souillard and Farid Toubal), Cepii Policy Brief 30, 2020. [Press: Libération]
- Profit Shifting in France: Evidence from Firm‐Level Administrative Databases (with Mathieu Parenti, Baptiste Souillard and Farid Toubal), Focus du CAE 36, 2019
- La taxation unitaire à la lumière des expériences nord‐américaines (with Samuel Delpeuch), Focus du CAE 37, 2019
- Quel reporting pays par pays pour les futures réformes ? (with Samuel Delpeuch, Hélène Paris, Mathieu Parenti, Baptiste Souillard and Farid Toubal), Focus du CAE 38, 2019
- L’argent caché : paradis fiscaux, optimisation et évasion fiscale, Regards croisés sur l'économie, 2019/1 (n° 24), La Découverte.
