International Tax Observatory
The International Tax Observatory is a research center hosted by the Paris School of Economics, which is also active in policy debates on international taxation. Policy notes I contributed to:
with Alice Chiocchetti and Giulia Varaschin
The Global Minimum Tax does not make Controlled Foreign Company (CFC) rules redundant: the two regimes only partially overlap, CFC rules are effective in limiting aggressive tax planning, and Pillar 2's effective floor is weakened by carve-outs, incentives and recent compromises. Pillar 2 should be viewed as a complement to, rather than a substitute for, CFC rules.
with Sébastien Laffitte, Elvin Le Pouhaër, Quentin Parrinello and Giulia Varaschin
What could “formulary apportionment” mean in practice in the UN tax negotiations? The note provides rough estimates for alternative designs, showing how the size of the profit base covered and the potential shift in taxing rights across countries vary with scope and profit definition, and outlines the legal and practical challenges if only some countries participate.
Outreach
Research is not just for show. The goal is also to advance our understanding of our socio-fiscal contracts, their effectiveness, and their implications for society. That is why Sébastien Laffitte and I have launched a series of discussions and communications on this subject.
OECD
The OECD is one of the main forums for international tax cooperation. I worked there between 2023 and 2025 and conducted an economic assessment of the Two-Pillar solution.
- Economic impact of Pillar 1: here
CAE – French Council of Economic Analysis
The French Council of Economic Analysis is a public administration building bridges between research in economics and public policies. I contributed to the following topics:
- Taxation of multinational firms: here and there
- Deglobalization scenarios in the automotive sector
- Fiscal rules in the EU
Regards Croisés sur l'Economie
Regards Croisés sur l'Economie is a biannual student review in social sciences. In each issue, the aim is to shed light on a topic by crossing the point of views (Regards croisés) of scholars from different fields. Between 2017 and 2019, I was part of the editorial board. A few contributions: