Working papers and ongoing projects

This paper studies destination-based value-added taxation in a two-country economy with monopolistic competition, endogenous entry and asymmetric public-expenditure requirements. A supranational planner can accommodate international imbalances through a zero-sum transfer, creating a common marginal cost of public funds. The optimal Ramsey rule combines social resource costs, consumption values, product-market competition and entry responses.

@unpublished{{djob2026allocation,
  author = {{Djob Li Ngue Bikob, Nicolas}},
  title  = {{Resource Allocation and Tariff Strategies: Rethinking VAT under Monopolistic Competition}},
  year   = {{2026}},
  note   = {{Working paper}}
}}

The paper compares destination- and origin-based commodity taxation in an economy with monopolistic competition, mobile firms and heterogeneous labour. Destination taxation changes consumer prices but leaves production location pinned down by factor supplies. Origin taxation changes the relative attractiveness of locations and therefore affects skilled wages, capital income, consumer prices and fiscal revenue through firm relocation.

@unpublished{{djob2026principles,
  author = {{Djob Li Ngue Bikob, Nicolas}},
  title  = {{Commodity Tax Principles, Firm Location, and Skilled-Wage Incidence under the Destination and Origin Principles}},
  year   = {{2026}},
  note   = {{Working paper}}
}}

This project studies how firms’ market power affects capital accumulation and the distribution of income in an overlapping-generations economy. Markups redistribute income between retirees, who supply capital, and young skilled and unskilled workers. The analysis characterizes policies that correct productive inefficiencies while addressing intergenerational and intragenerational redistribution.

@unpublished{{belan_djob2026olg,
  author = {{Belan, Pascal and Djob Li Ngue Bikob, Nicolas}},
  title  = {{Monopolistic Competition in OLG Models: Efficiency and Inequality}},
  year   = {{2026}},
  note   = {{Work in progress}}
}}

The dissertation studies tax-policy design in a globalized economy. Its chapters examine optimal destination-based VAT, the welfare comparison between destination and origin principles, and extensions involving trade costs and the mobility of skilled labour.

@phdthesis{{djob2025thesis,
  author = {{Djob Li Ngue Bikob, Nicolas}},
  title  = {{Taxation in a Globalized Economy: Resource Allocation, Monopolistic Competition, and Cross-Border Dynamics}},
  school = {{CY Cergy Paris Université}},
  year   = {{2025}}
}}