register
Laurent Simula

University of Lyon, ENS de Lyon, and GATE, France

I'm excited to be a part of this innovative project. I hope that policymakers and academics alike will find IZA World of Labor a useful way to quickly learn the latest state of research on a wide range of issues in labor policy

IZA World of Labor role

Author

Current position

Professor of Economics, Ecole Normale Supérieure de Lyon

Research interest

Applied micro and public economics, optimal income redistribution, tax competition

Website

https://laurentsimula.wordpress.com/a-propos/

Positions/functions as a policy advisor

Expert, French National Council for Taxation (Conseil des prélèvements obligatoires)

Past positions

Professor of Economics, University of Grenoble Alpes 2016–2017; Associate Professor of Economics, Uppsala University, 2011–2015

Qualifications

PhD Economics, EHESS, 2007

Selected publications

  • "Tax me if you can! Optimal nonlinear income tax between competing governments." The Quarterly Journal of Economics 129:4 (2014): 1995–2030 (with E. Lehmann and A. Trannoy).

  • “Shall we keep the highly skilled at home? The optimal income tax perspective.” Social Choice and Welfare 39:4 (2011): 751–782 (with A. Trannoy).

  • “Optimal income tax under the threat of migration by top-income earners.” Journal of Public Economics 94:1-2 (2010): 163–173 (with A. Trannoy).

  • “Optimal nonlinear income tax and nonlinear pricing: Optimality conditions and comparative static properties.” Social Choice and Welfare 35:20 (2009): 199–220.

  • "Marginal deadweight loss when the income tax is nonlinear." Journal of Econometrics (Forthcoming) (with S. Blomquist).

article(s)

  • Is high-skilled migration harmful to tax systems’ progressivity?

    Understanding how migration responds to tax changes will aid in setting the progressivity of a tax system

    Laurent SimulaAlain Trannoy, February 2018
    Decreased transportation costs have led to the transmission of ideas and values across national borders that has helped reduce the barriers to international labor mobility. In this context, high-skilled individuals are more likely to vote with their feet in response to high income taxes. It is thus important to examine the magnitude of tax-driven migration responses in developed countries as well as the possible consequences of income tax competition between nation states. More specifically, how does the potential threat of migration affect a country’s optimal income tax policies?
    MoreLess