Two articles (Wilfried Koch and Julien Martin) accepted in the Review of Economics and Statistics

Our colleagues Wilfried Koch and Julien Martin have just published a paper in the Review of Economics and Statistics.

In their paper entitled “Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing” Julien Martin, with Ron Davies, Mathieu Parenti and Farid Toubal, provide direct evidence that multinational firms manipulate their transfer prices to shift profits toward low-tax countries. They show that tax avoidance through transfer pricing is economically sizable and extremely granular: The bulk of the loss for tax authorities is driven by the exports of 450 firms to ten tax havens. The fiscal outcomes are therefore sizable.

The paper of Wilfried Koch, written with B. Diallo (former PhD student in our Department), entitled “Bank concentration and Schumpeterian Growth : theory and international evidence » and investigates the relationship between economic growth and bank concentration. Using the Schumpeterian growth paradigm, the authors theoretically and empirically show that the effects of bank concentration plays no role on the most advanced economies, but plays a negative role on developing countries farther from the frontier especially those with a certain level of their financial development.

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