Research Fellow in Economics

CY Cergy Paris Université · THEMA

PhD in Economics

CY Cergy Paris Université

Taxation in a Globalized Economy: Resource Allocation, Monopolistic Competition, and Cross-Border Dynamics

Supervisor: Professor Pascal Belan

Master in Economic Analysis

CY Cergy Paris Université

Master in Applied Mathematics

University of Douala

Commodity Tax Principles, Firm Location, and Wage Incidence with Trade Costs

Single-authored job market paper.

How does taxing differentiated goods where they are consumed--destnation principle-- rather than produced --origin principle affect firm location, wages, and welfare? We study this question in a two-country model with mobile capital, iceberg trade costs, and skilled and unskilled labor. Unskilled workers can move between differentiated production and a competitive outside sector with a fixed factor, so the unskilled wage adjusts endogenously. For any positive tax vector, firm location is uniquely determined. Under free trade, a destination tax has no location effect; trade costs create a market-access effect, while origin taxation adds a source-tax wedge. Cooperation implements the same markup-correcting subsidy under both principles. In symmetric Nash equilibrium, the welfare ranking depends on which tax lies closer to that benchmark. Under free trade, origin yields higher welfare if and only if the effective endogenous-wage share exceeds one half; intermediate trade costs however shift this cutoff. Firm attraction raises both wages but non in the same proportion, consequently, it increases the skilled premium when unskilled employment is elastic across domestic sectors. With different skilled cost shares, a destination tax can relocate firms even under free trade by changing the common capital return.

Fiscal Union Without Factor Union: Optimal VAT under Monopolistic Competition

Single-authored working paper. Submitted to International Tax and Public Finance,2026. · PDF · Research page

Commodity Tax Principles, Firm Location, and Skilled-Wage Incidence under the Destination and Origin Principles

Single-authored working paper. Submitted to International Tax and Public Finance, 2026. · PDF · Research page

Monopolistic Competition in OLG Models: Efficiency and Inequality

Avec Pascal Belan. Submitted to Journal of Public Economic Theory, 2026. · · Research page

Origin vs Destination-Based Commodity Taxation with Skilled Labor Mobility

with Thierry Noumi.

Commodity Tax Principles, Iceberg Trade Costs, and Skilled-Wage Incidence

Joint with Anderson Vil and Usama Jamal. Ongoing research. Draft available upon request.

CY Cergy Paris Université

• Macroeconomics I and II
• Microeconomics
• Mathematics and probability
• Cost–benefit analysis