Sébastien Laffitte: Doctoral student in international economics

Sébastien Laffitte, currently in the fourth year of his thesis, is carrying out research on "the study of tax havens and corporate tax avoidance" at ENS Paris-Saclay's Centre for Economics (CEPS - Université Paris-Saclay, ENS Paris-Saclay). He is due to spend eleven months in California, at the University of Berkeley's Department of Economics.

Tell us about the subject of your thesis.

The purpose of tax havens is to limit the taxing power of States. Tax havens are a collection of small countries that play a crucial role in the global economy. As part of my thesis, I try to understand how companies use tax havens to reduce their taxes and I assess proposals for reform of international corporate taxation. I will also study the modern economic history of tax havens to define the historical roots of the current situation. 

Why go to the U.S.? In what way will this further your thesis?

During these eleven months of exchange, I will study the history of tax havens at the University of Berkeley. Using historical tools and economic analysis tools, I will determine how and why tax havens emerged in the 20th century.

From the very beginning, I have been extremely keen on the idea of going abroad during the last year of my thesis. It is very rewarding to be able to present and further your work in the most prestigious foreign universities. It is an opportunity both to improve the content of my thesis and to discover the world of American research. I have had my eye on the University of Berkeley for some time, since several professors with research subjects similar to the one my thesis addresses are carrying out their work there. As soon as I heard about the Fulbright programme, I seized the opportunity. It was the right time, and precisely the university I was targeting.

What do you hope to learn or discover?

I will be able to work among a group of researchers who specialise in my subject, and I will have the chance to create new collaborations. I will use this professional development to achieve one of my goals, that of becoming an associate professor.

On the personal level, I deeply wish to explore new countries. Over the course of my training, I had several opportunities to conduct research abroad and I want to continue in this direction. As an example, I did a pre-doctoral year at the London School of Economics. I also recently spent four months in Brussels, at Université Libre de Bruxelles (ULB), working on my thesis project. I have a real desire to see new places – especially California!