Camille Semelet

PhD Candidate @LMU_Muenchen & @ifo_Institut | Consultant @WorldBank | Focus on Public Finance, International and Development Economics

[Camille Semelet @CSemelet]

🚨New working paper!🚨

With @pierrebachas, @AnneBrockmeyer and @Roel_Dom, we study how firms use tax incentives to lower their effective tax rate (ETR). How do ETRs vary with firm size? And what are the implications for the global minimum tax?

A short 🧵👇[1/6]

[Eva Davoine @EvaDavoine]

Huge thanks to @ITAXjournal, @Thiess_Buettner, @PhiDoerr and #IIPF2025 for a great conference and this recognition!

Very grateful to my fantastic coauthors, @EnguehardJoseph & @IgorKol52824963 whose contributions and support were key in this research adventure!

[International Tax Observatory @taxobservatory]

1/How do MNEs shift profits to tax havens & who’s doing most of it?

Using #German administrative data, authors show:
🔹Profit shifting rises sharply with firm size
🔹€19bn shifted in 2022 alone
🔹95% of that by firms covered by the Global Minimum Tax

👉 https://t.co/sAIkNMYJSd

[Manuel Menkhoff @ManuelMenkhoff]

📢 I am on the academic job market

🌐 https://t.co/wGj8LNIemV

In my JMP, I study firms’ beliefs about macroeconomic tail risk and their role in investment decisions.

JMP thread below👇

[Anne Brockmeyer @annebrockmeyer.bsky.social @AnneBrockmeyer]

Excited about the launch of DaTax! 🔥
A Lab to study taxes, firms & jobs using micro tax data

In addition to WB staff & partners, agenda involves talented junior researchers incl @CSemelet @magavsaenz @AlipioF @vedanth_nair @srcesteros @lindaawuu @jakobbrounstein & + not on X

[EconPol Europe @EconPolEurope]

A founding member of #BRICS, #India has long had significant weight. With growth rates of 7%, India outpaced its BRICS peers, incl. #China. In the #EconPolForum, I. Gourevich, @DHillrichs24 & @CSemelet portray India’s integration into the world economy.
👉https://t.co/bzeqvukNdy

[Ségal Le Guern Herry @LghSegal]

Can property taxes work as a corrective tool to foster investment in financial assets?

I provide answers in my job market paper “Wealth Taxation and Portfolio Allocation”

A short 🧵

#EconTwitter #EconJobMarket

[Amory Gethin @amorygethin]

Excited to present my job market paper!
Exploiting a unique microdatabase, I estimate that education accounts for:
1⃣ 50% of global economic growth since 1980
2⃣ 70% of growth for the world’s poorest 20%
3⃣ 50% of global gender inequality reduction
🔗 https://t.co/N3FwITUZA3

[Jakob Miethe @JakobMiethe]

📑WP alert!
Worried about international tax evasion? With my fantastic coauthors @annette_als, @CasiElisa, and @stage_barb, we show that global initiatives can tackle global problems. But the devil is in the details and countries can undermine it. A 🧵.
https://t.co/9z3ksD7bj7

[Camille Semelet @CSemelet]

Thrilled to have my amazing co-author @AnneBrockmeyer presenting our paper with @pierrebachas at the @nberpubs public conference today!

Tune in if you have the chance ▶️👇

[Anne Brockmeyer @annebrockmeyer.bsky.social @AnneBrockmeyer]

Excited to present work on Effective Tax Rates, Firm Size and the Global Minimum Tax with @pierrebachas and @CSemelet at the @nberpubs public economics/business tax meeting this Friday.

Talks are live-streamed here:
https://t.co/JNZHnOheKK

[Camille Semelet @CSemelet]

@JakobMiethe You will get around it!

[Camille Semelet @CSemelet]

Thank you @irlacher_m and @UGlogowsky for organizing such an incredible workshop!

[Michael Irlacher @irlacher_m]

A group of (trade) economists investigating the bustling world of global commerce at the container port in Linz. Many thanks to @HO2604 and @CentreFiw for giving us the opportunity to host the 2nd FIW-Workshop at @jku_econ. @UGlogowsky

[Stone Centre at UCL @StoneEcon_UCL]

❓ Do firms end up paying less tax than they should?

@pierrebachas @AnneBrockmeyer @Roel_Dom and @CSemelet calculate effective tax rates for a group of countries from Latin America, Africa, and Eastern Europe.

Read their research summary ➡️ https://t.co/dQB2bXGIrJ

@EconUCL

[Georg Thunecke @GeorgThunecke]

🚨 WP Alert🚨
Do local governments respond to their neighbors corporate and property tax policy choices?

@Valeria7Merlo, Andreas Schanbacher, Georg Wamser and I show that local governments in Germany exhibit substantial tax policy spillovers with a distinct spatial pattern1/11🧵

[Camille Semelet @CSemelet]

@SimonFKrause @lufthansa @Lufthansa_DE @eurowings @pas_zam @Airport_FRA Interesting—within two days the same two airlines managed to mess us our luggage as well, also from Munich with another German connecting flight… good luck! The process has been painful here

[Camille Semelet @CSemelet]

@severin_rapp @ecineq @Kumar_EconIneq @simone_arrigoni @ThereFeen @LghSegal @NiklasIsaak @RobinJessen @MicBavaro @ElassKenza Thank you so much, @severin_rapp! I also truly enjoyed learning about your own work--among many other insightful presentations at @ecineq. Looking forward to the next meeting!

[Anne Brockmeyer @annebrockmeyer.bsky.social @AnneBrockmeyer]

📢Conference alert 📢

We are thrilled to host the 5th @worldbank @TheIFS @ODI_globalresearch conference in London on Sept 21-22.

Theme: The Political Economy of Public Finances in LMICs

Keynote speaker: Professor Rohini Pande

Submit by May 15 here: https://t.co/INvewT2gPQ

[International Tax Observatory @taxobservatory]

📄WORKING PAPER | Effective Tax Rates and Firm Size

@pierrebachas, @AnneBrockmeyer, @Roel_Dom & @CSemelet study how firms use tax incentives to lower their effective tax rate (ETR) using full-population administrative tax data from 13 countries

🌐 https://t.co/1MmGDJa1eB

[Camille Semelet @CSemelet]

@Ch_Khurram11 @pierrebachas @AnneBrockmeyer @Roel_Dom Thank you! If the CEPR link doesn’t work, you can also find the world bank version of the paper here: https://t.co/4jKL15bwll

[Camille Semelet @CSemelet]

🚨New working paper!🚨

With @pierrebachas, @AnneBrockmeyer and @Roel_Dom, we study how firms use tax incentives to lower their effective tax rate (ETR). How do ETRs vary with firm size? And what are the implications for the global minimum tax?

A short 🧵👇[1/6]

[Camille Semelet @CSemelet]

@GeorgThunecke We would actually expect profit shiting to already lower net profit, where firms would charge higher costs, rather than claiming specific tax expenditures. If you are thinking about another channel, I'm happy to discuss this with you Georg!

[Camille Semelet @CSemelet]

@D_Langenmayr @OECDtax Thank you! We do consider it as a tax incentive, yes. It is debatable though, and our reason for doing so is that not all countries in our sample allow loss to be carried forward.