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Arthur Guillouzouic

Chercheur CNRS

Économie publique
Guillouzouic
Statut
Chargé de recherche
Domaine(s) de recherche
Économie publique
Thèse
2019, Sciences Po Paris
Téléchargement
CV
Adresse

AMU - AMSE
5-9 Boulevard Maurice Bourdet, CS 50498
​13205 Marseille Cedex 1

Résumé Introducing a new measure of scientific proximity between private firms and public research groups and exploiting a multi-billion euro financing program of academic clusters in France, we provide causal evidence of local spillovers from academic research to firms in the private sector. Our main estimate suggests that each euro spent in academic research through this program spurred an additional 0.81 euros in private R&D expenditures. We also show that this shock increased the average quality of patents. We exploit reports produced by funded clusters, complemented by data on firm creation, labor mobility and R&D public–private partnerships, to provide evidence on the channels for these spillovers. We discuss the policy implications of funding academic research to stimulate private R&D.
Résumé We analyze earnings responses to six large payroll tax and income tax reforms in France. Our findings indicate full pass-through to workers when there is a strong and transparent link between contributions and expected benefits. In contrast, employer payroll taxes with no tax-benefit linkage exhibit limited pass-through to workers, while income tax nominally borne by employees show nearly full passthrough. Together with a meta-analysis of the literature, we interpret these results as empirical support for the long-standing hypothesis that tax-benefit linkage matters for the incidence of payroll taxes. In the absence of such linkage, our findings suggest that the individual-level incidence of payroll taxes aligns with their statutory incidence.
Mots clés Statutory incidence, Tax-Benefit Linkage, Payroll Tax, Tax Incidence
Résumé This paper shows that the negative effect of geographical distance on knowledge flows stems from how firms gain sources of knowledge through their existing network. We start by documenting two stylized facts. First, in aggregate, the distance elasticity of patent citations flows is sizable and has remained constant since the 1980s, despite the rise of the internet. Second, at the micro level, firms’ network of knowledge sources expands through existing knowledge sources. We introduce a framework featuring the latter phenomenon, and generating a negative distance elasticity in aggregate. The model predicts Pareto-distributed innovator sizes, and citation distances increasing with innovator size. These predictions hold well empirically. We investigate changes of the underlying parameters and geographical composition effects over the period. While the distance effect should have decreased with constant country composition, the rise of East Asian economies, associated to large distance elasticities, compensated lower frictions in other countries.
Mots clés Knowledge diffusion, Innovation networks, Spatial frictions, Patent citations
Résumé We link French households’ tax records to the corporations they control, and build a payout-policy–neutral income measure, with corresponding tax burdens including those of "billionaires": the top 0.0002%. De- fined as such, income is more concentrated than taxable income, it better predicts rich-list membership, and persists more among billionaires. Personal taxes remain progressive until the top 0.1%, but eventually decline to 2% of income. Corporate taxes are an imperfect progressive backstop, as total tax rates fall from 45% at the 0.1% threshold to 25% for billionaires. Among these, the tax burden is global and tax-efficient pyramidal control over businesses ubiquitous.
Mots clés Corporate tax, Business Income, Tax progressivity, Income distribution