Assoc. Prof. Mathieu Parenti

International Taxation of Multinational Firms

One focus of Mathieu Parenti’s research is the international taxation of multinational firms. In particular, he examines how multinational corporations organize their production, ownership of intellectual property, and financial structures across jurisdictions in response to differences in corporate tax systems. His work analyzes how profit shifting and tax avoidance strategies affect the location of economic activity, the distribution of taxable profits across countries, and government tax revenues. By combining theoretical models with detailed data on multinational firms and international transactions, this research seeks to better understand the mechanisms through which tax policy influences global production and investment decisions.

During his visit to CES, Mr. Parenti plans to work on research at the intersection of international trade, public economics, and environmental policy, focusing on understanding how globalization shapes the allocation of economic activity, tax bases, and environmental externalities across countries, and how public policy can respond to these dynamics. A central objective of this research is to develop quantitative frameworks that allow policymakers to evaluate trade, tax, and environmental policies in an integrated manner. Methodologically, his work combines theoretical modeling, quantitative simulations, and the construction of highly granular datasets linking trade flows, production networks, firm behavior, and environmental indicators.

Mathieu Parenti is a Professor of Economics at the Paris School of Economics (PSE) and a Researcher at Institut national de recherche pour l'agriculture, l'alimentation et l'environnement (INRAE). He is a CESifo Research Network Fellow in the Global Economy Area as well as an ECARES and CEPR Research Fellow. He holds a PhD from the Paris School of Economics and served as an Associate Editor at the Economic Journal. He has published in leading journals such as Econometrica, Review of Economics and Statistics, Journal of the European Economic Association and Journal of International Economics.