"Domestic tax reform and plants’ production decisions : Evidence from India"
Abstract : I study how commodity taxation shapes manufacturing plants’ sourcing and production decisions. Exploiting the introduction of the Goods and Services Tax (GST) in India in 2017, which removed input taxes for (...)
CY Cergy Paris Université - Chênes 1 - 4ème étage - salle A406
"Domestic tax reform and plants’ production decisions : Evidence from India"
Abstract : I study how commodity taxation shapes manufacturing plants’ sourcing and production decisions. Exploiting the introduction of the Goods and Services Tax (GST) in India in 2017, which removed input taxes for (...)
CY Cergy Paris Université - Chênes 1 - 4th floor - Room A406
"An economic analysis of extra-territorial taxation, joint with G. Zucman"
Abstract :
This paper proposes an economic analysis of extraterritorial tax policy. We consider a country imposing top-up taxes to the foreign profits of multinational firms to ensure a minimum effective corporate tax (...)
CY Cergy Paris Université - Chênes 1 - 4ème étage - salle A406
"An economic analysis of extra-territorial taxation, joint with G. Zucman"
Abstract :
This paper proposes an economic analysis of extraterritorial tax policy. We consider a country imposing top-up taxes to the foreign profits of multinational firms to ensure a minimum effective corporate tax (...)
CY Cergy Paris Université - Chênes 1 - 4th floor - Room A406
"Prosocial Disclosure and Contracts"
Abstracts : This paper studies prosocial disclosure (e.g., ESG reporting) and prosocial contracts (e.g., sustainability-linked loans) in a multitasking principal–agent framework with limited liability and private agent types. The agent exerts costly effort (...)
CY Cergy Paris Université - Chênes 1 - 4ème étage - salle A406
"Prosocial Disclosure and Contracts"
Abstracts : This paper studies prosocial disclosure (e.g., ESG reporting) and prosocial contracts (e.g., sustainability-linked loans) in a multitasking principal–agent framework with limited liability and private agent types. The agent exerts costly effort (...)
CY Cergy Paris Université - Chênes 1 - 4th floor - Room A406
"Self-Financing Tax Cuts Around the World : New Theoretical Results and Applications"
Abstract : This paper studies whether tax-transfer systems are inefficient in the sense of allowing for self-financing tax cuts. In the first part, we combine household micro data from representative surveys (...)
CY Cergy Paris Université - Chênes 1 - 4th floor - Room A406
"Self-Financing Tax Cuts Around the World : New Theoretical Results and Applications"
Abstract : This paper studies whether tax-transfer systems are inefficient in the sense of allowing for self-financing tax cuts. In the first part, we combine household micro data from representative surveys (...)
CY Cergy Paris Université - Chênes 1 - 4ème étage - salle A406
"Tax Rules and Capital Reallocation : Real Effects of Anti-Tax Avoidance Policies"
Abstracts : Anti-tax avoidance policies aim to curb profit shifting by MNEs, yet their effects on capital costs and economic growth remain a critical question. This study examines the causal impacts of Earnings (...)
CY Cergy Paris Université - Chênes 1 - 4ème étage - salle A406
"Tax Rules and Capital Reallocation : Real Effects of Anti-Tax Avoidance Policies"
Abstracts : Anti-tax avoidance policies aim to curb profit shifting by MNEs, yet their effects on capital costs and economic growth remain a critical question. This study examines the causal impacts of Earnings (...)
CY Cergy Paris Université - Chênes 1 - 4th floor - Room A406
"New fertility patterns : The role of human versus physical capital"
Abstract : We use an overlapping generations model with physical and human capital, and two reproductive periods to explore how fertility decisions may differ in response to economic incentives in early and late adulthood. In (...)
CY Cergy Paris Université - Chênes 1 - 4ème étage - salle A406
"New fertility patterns : The role of human versus physical capital"
Abstract : We use an overlapping generations model with physical and human capital, and two reproductive periods to explore how fertility decisions may differ in response to economic incentives in early and late adulthood. In (...)
CY Cergy Paris Université - Chênes 1 - 4th floor - Room A406
