We are delighted to announce that Ségal Le Guern Herry, member of the AMSE, has been awarded a Marie Skłodowska-Curie Postdoctoral Fellowship (MSCA – European Fellowship), one of the most competitive and prestigious European distinctions for early-career researchers.
As part of this fellowship, he will spend 12 months at the University of Oxford, working closely with Niels Johannesen, Director of the Centre for Business Taxation and leading international tax scholar, to develop his research project:
“Capital Gains Taxation in a Globalized World”.
Abstract
The realization-based taxation of capital gains is often described as the Achilles’ heel of modern tax systems: it allows wealthy households and entrepreneurs to accumulate vast fortunes while deferring taxation, sometimes indefinitely or by emigrating abroad. This project studies two remedies to this weakness: accrual-based taxation and exit taxation. By combining Danish and French microlevel administrative data and frontier microeconometric methods, the objective of the proposal is to provide evidence on taxpayers' response to accrual-based capital gains taxation and exit taxation. The results will have implications for how to tax capital gains in order to minimize economic distortions while reducing avoidance opportunities, raising revenue, and ultimately reducing inequality.
© Marie Skłodowska-Curie Actions - European Union