Théo VALENTIN


Théo VALENTIN
CREST PhD Student
Economics
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Corporate taxation, optimal taxation with behavioral aspects, taxation and fairness

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 fields of public economics and applied microeconomics, with a focus on corporate taxation and behavioral public finance. Specifically, using quasi-experimental settings and rich tax administrative data, I estimate fundamental objects to understand the welfare implications of corporate tax reforms.

I visited the University of California, Berkeley, hosted by Emmanuel Saez during the 2025 Spring semester.

I am on the 2025/2026 academic job market.