June 2021
This special issue features five article summaries by PSE doctoral students, selected as a result of the awards they received in 2020-2021 for their work (see details on each page). We would like to thank them warmly for their participation.
Which international tax system to deal with the tax optimization of multinational firms?
Manon François, PhD Student (PSE, Univ. Paris 1)
The past decade is characterized by an increasing attention to multinational firms (MNF) behavior not paying their fair share of taxes, which led to a pressing demand to reform international corporate taxation. In 2016, the United States started a debate about whether we should maintain a tax system based on the source principle, where firms are taxed where they produce, or whether we should shift the tax system...
- Short link to this article: https://bit.ly/3wYvmeC
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Can naturalization lead to better economic integration for foreigners?
Yajna Govind, PhD Student (PSE, EHESS)
With each subsequent migration wave in developed countries, the question of foreigners’ integration increasingly gains importance. It is known that the immigrant population largely suffers from high unemployment rates, poor economic situations, and face discrimination. This is problematic for migrants themselves and can, in addition, lead to hostility and foster anti-immigrant feelings among the native population...
- Short link to this article: https://bit.ly/3xW8iNB
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Does carbon pricing decrease CO2 emissions? An analysis of the UK carbon tax
Marion Leroutier, PhD Student (PSE, Univ. Paris 1, CIRED)
A drastic decrease in greenhouse gas emissions is needed to tackle climate change. Carbon pricing, in the form of a carbon tax or a carbon market, is considered by economists as the most cost-effective way to reduce emissions. However, there is to date little evidence on the impact of existing carbon price instruments on emissions. In 2013, the UK introduced a carbon tax in its power sector, the Carbon Price Support (CPS)...
- Short link to this article: https://bit.ly/2UHk8ND
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Do European top earners choose their tax residency according to tax rates?
Mathilde Munoz, PhD Student (PSE, EHESS)
In an open economy and in the absence of tax cooperation, the ability of governments to redistribute can be reduced by the threat of emigration of their richest taxpayers. Most top income reforms are thus usually followed by fierce debates on the expected emigration of top earners, particularly in Europe, where institutional barriers to internal migration are low while top tax rates remain very heterogeneous...
- Short link to this article: https://bit.ly/3vWKGY2
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Do Skilled Migrants Compete with French Workers?
Sara Signorelli, PhD Student (PSE, EHESS)
Skill shortages are a growing concern in the context of rapid technological change. They are generated by the economy’s increasing need for the technical competencies complementary to new technologies, which outweighs the quantity available in the labor market. In recent years, several Western countries have recurred to policies encouraging high-skill migration as a solution against them...
- Short link to this article: https://bit.ly/3de59Rx
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To read the previous synthesis (since nov. 2013), follow this link