Taxe Gafam : le Conseil constitutionnel consacre un régime fiscal spécifique pour les plateformes numériques
January 21, 2026
Professor of Economics, School of Economics – CERDI – Université Clermont Auvergne
Co-head of the “Taxation for Sustainable Development” programme, FERDI
Head of training programmes, Institute for Advanced Studies in Sustainable Development (IHEDD–FERDI)
Co-editor of the Revue Economique du Développement
He is an expert in fiscal policy and the author of both theoretical and applied research published in leading academic journals, including the American Economic Review and the Journal of Development Economics.
He worked for five years at the International Monetary Fund and has served as a tax expert for the World Bank and the European Commission. In May 2019, he was appointed to the Tax Law Abuse Committee. .
