Research

Work in Progress

• The Corporate Taxaton of Small-sized Enterprises
  This paper studies how firms learn changes in the tax code and its impact on firm behavior. % and on the elasticity of taxable income to the corporate income tax (CIT). To do so, I use a 30-years panel of tax administrative data on French companies. I leverage a policy reform which reduced the marginal corporate income tax (CIT) rate for firms below a threshold in addition with the firm’s reported tax liability allowing to know which firm does or doesn’t understand the reform. On average, it takes 4 years for firms to be correct on their tax liability. Firms make binary mistakes, and the learning process is heterogeneous among them. The reform also allows to measure the elasticity of corporate income and thus the contribution of learning to the elasticity. Finally, I use the difference in the learning status to uncover the effects of the policy through a staggered diff-in-diff.
  Paper presented at: CREST 1st year PhD students Workshop (Paris, 2023), CREST Firms & Market Seminar (Paris, 2024), CESifo Public Economics Area Conference (Munich, 2024), ZEW Public Finance Conference (Mannheim 2024), The 80th Annual Congress of the International Institute of Public Finance (Prague, 2024), CREST-INSEE Workshop (Montrouge, 2024), PSE Applied Economics Seminar (Paris, 2024), UC Santa Barbara Brown Bag Seminar (Santa Barbara, 2025), UC Berkeley Public Finance Seminar (Berkeley, 2025)

• Charitable Giving, Tax Design, and Tax Consent, with G. Fack, B. Garbinti, J. Goupille-Lebret

Non-academic Publications & Papers

• En 2020, la chute de la consommation a alimenté l’épargne, faisant progresser notamment les hauts patrimoines financiers : quelques résultats de l’exploitation de données bancaires, with Odran Bonnet and Tom Olivia, Note de conjoncture, 2021 (available in english here).
• Prédire l’activité économique à partir d’articles de presse, with Stéphanie Himpens and Guillaume Arion, Journées de Méthodologie Statistique de l’INSEE, 2022.
  • Éclairage - L’activité économique française au travers d’articles de presse, Note de conjoncture, 2021 (available in english here).
• Innover dans l’administration avec l’IA et la Data Science, Datadrink from Etalab, with Christine Fong and Ruben Partouche, 2021