Personal website:
Contact:
References:
- Pr. Pierre Boyer – CREST, Ecole polytechnique, Institut Polytechnique de Paris
- Pr. Bertrand Garbinti – CREST, Groupe ENSAE-ENSAI, Institut Polytechnique de Paris
- Pr. Emmanuel Saez – University of California, Berkeley
- Pr. Michael Visser – CREST, CNRS, Institut Polytechnique de Paris
Research fields:
Primary fields: Public Economics
Secondary fields: Applied Microeconomics
Presentation:
I am a 4th year PhD candidate at CREST, ENSAE Paris, Institut Polytechnique de Paris under the supervision of Pierre Boyer and Michael Visser since September 2022.
My research lies in the field of Public Economics where I especially study the different channels through which taxes affect corporate behavior using both theory and empirical analysis.
I visited the University of California, Berkeley, hosted by Emmanuel Saez during the 2025 Spring semester.
Job Market Paper:
Non-linear corporate income tax: Learning, intensive and extensive margins
Abstract: This paper presents new evidence on how corporate income tax (CIT) reforms affect firm behavior. I study a French reform that replaced a linear corporate tax rate with a progressive, bracketed schedule. Using detailed administrative tax data and exploiting a unique institutional feature, I compute an upper-bound of firms’ inattention to tax reform of 19. By analyzing excess mass around the new tax bracket and comparing attentive and inattentive firms, I estimate the cost of inattention to be \EUR{554} per firm, equivalent to 1.67\% of taxable income. However, I show that attention is not the only friction. In the short run, not taking into account frictions leads to underestimate the elasticity by 46. The reform also had substantial extensive margin effects. First, I find a sizeable business creation effect. Using a two-way fixed effects PPML event-study design combined with treatment intensity variation at the county level, I estimate the increase in business creation to be 102\% and an average treatment effect of 15. Second, unincorporated businesses reacted to the lower average corporate tax rate by incorporating and by splitting revenues across multiple entities. Although this response is highly sensitive, rising by 45, its overall magnitude remains limited. Overall, the findings reveal that corporate tax reforms generate a wide range of behavioral responses. Understanding and aggregating these channels is essential to improve the design and evaluation of corporate income tax systems.