I am an Economist with the World Bank Development Research Group (DECRG) and a Senior Economist at the EU Tax Observatory.
I previously was an Assistant Professor at the ESSEC-Business School in Paris. My research interests lie in public economics, especially the design of taxes and transfers, international taxation, and financial Inclusion. My CV is here Here are recent slides on Tax Equity summarizing my work and that of many others, and an older video presentation of my research. For more work on public finance using micro-data from the World Bank visit our website DATAX. Interested in international taxation, tax avoidance & evasion? Our Website "ATLAS of the OFFSHORE WORLD" has the most up to date data on the topic, part of EU Tax Observatory --------LATEST ACADEMIC AND POLICY PAPERS ---------------------- Globalization, Capital Taxation and Development: Evidence from a Macro-Historical Database with Matt Fischer-Post, Anders Jensen & Gabriel Zucman. March 2025 R&R American Economic Journal: Applied Economics Effective Tax Rates, Firm Size, and the Global Minimum Tax with Anne Brockmeyer, Roel Dom and Camille Semelet. March 2025 R&R Journal of Public Economics Coverage: World Bank Blog Income Taxation of the Top Earners in Honduras: Linking Personal and Corporates Taxes, Prosperity Insight Series Washington, D.C. : World Bank Group 2025 (with T Scott, S Cesteros, T Flores, G Oqueli, E Espinal Hernandez, W Ponces Nuñez, S Canales Lincona) The Impact of COVID-19 on Formal Firms: Lessons from Administrative Tax Data with Anne Brockmeyer, Pablo Garriga & Camille Semelet Journal of Development Economics, January 2025 |