Céline AZEMAR

Teaching

• Finance
• Economics

Qualifications

• 2010: Postgraduate Certificate in Academic Practice.
• 2002-2007: Ph.D. in Economics (University of Paris I Panthéon-Sorbonne).
• 2002: Master in International Economics and Development at the University of Paris I
• Panthéon-Sorbonne, France.
• 2001: Maîtrise in International Economics at the University of Marne la Vallée, France.
• 2000: B.A. in International Economics at the University of Marne la Vallée, France.

Research Interests International business taxation Multinational firms Tax evasion

Work Experience

Academic

• Academic Dean, Rennes School of Business (September 2021 – Present)
• PhD Director, Rennes School of Business (September 2020 – Present)
• Full Professor, Finance and Accounting Academic Area, Rennes School of Business (September 2020 – Present)
• Research Associate, Finance and Accounting Academic Area, Rennes School of Business (January 2020 – August 2020)
• Professor in Economics at the University of Glasgow (2020-2020)
• Associate professor in Economics at the University of Glasgow (2014-2020)

Intellectual contributions

Refereed Articles – Basic or Discovery Scholarship

• Azémar, C., Giroud, A. (2023) World Investment Report 2022: International tax reforms and sustainable investment. Journal of International Business Policy 6, 235–239. https://doi.org/10.1057/s42214-023-00148-1.
• Azémar, C., Desbordes, R., Melindi-Ghidi, P. and J-P. Nicolaï (2022) Winners and losers of the COVID-19 pandemic: An excess profits tax proposal”, Journal of Public Economic Theory, PP 1-23, https://doi.org/10.1111/jpet.12589
• Azémar, C., R. Desbordes and I. Wooton (2020) “Is International Tax Competition Only About Taxes? A Market-Based Perspective”, Journal of Comparative Economics, 48, pp. 891-912.
• Azémar, C., and D. Dharmapala, (2019) “Tax Sparing Agreements, Territorial Tax Reforms, and Foreign Direct Investment”. Journal of Public Economics, 169, pp. 89-108.
• Azémar, C., and R. G. Hubbard, (2015) “Country Characteristics and the Incidence of CapitalIncome Taxation on Wages: An Empirical Assessment.” Canadian Journal of Economics, 48(5), pp. 1762-1802.
• Azémar, C., and R. Desbordes, (2013) “External Financial Dependence and FDI Responsiveness to Corporate Tax Rates”. Applied Economics Letters, 20(16), pp. 1472-1476.
• Azémar, C., and R. Desbordes, (2013) “Has the Lucas Paradox Been Fully Explained?” Economics Letters, 121(2), pp. 183-187.
• Azémar, C., J. Darby, R. Desbordes and I. Wooton, (2012) “Market Familiarity and the Location of South and North MNEs”, Economics and Politics, 24, (3). pp. 307-345
• Azémar C., (2010) “International Corporate Taxation and US Multinationals’ Behaviour: an Integrated Approach”, Canadian Journal of Economics, 43, (1), 232-253.
• Azémar, C., and R. Desbordes, (2010) “Short-Run Strategies for Attracting Foreign Direct Investment”, The World Economy, 33, (7), 928-957.
• Azémar C., and G. Corcos, (2009) “Heterogeneity of Foreign Firms and Asymmetry in Tax Responsiveness: the Role of Transfer Pricing”, The World Economy, 2009, 32, (9), 1291-1318.
• Azémar C., and R. Desbordes, (2009) “Public Governance, Health and Foreign Direct Investment in Sub-Saharan Africa”, Journal of African Economies, 18, (4), 667-709.
• Azémar C., and A. Delios, (2008) “Tax Competition and FDI: The Special Case of Developing Countries” Journal of The Japanese and International Economies, 22 (1), 85-108.
• Azémar C., R. Desbordes and J-L Mucchielli, (2007) “Do Tax Sparing Agreements Contribute to the Attraction of FDI in Developing Countries?” International Tax and Public Finance, 14 (5), 543-562.
• Contributions to books
• * Azémar C., and A. Delios (2015) “Tax Competition and FDI: The Special Case of Developing Countries” Journal of The Japanese and International Economies, 2008, 22 (1), 85-108, reprinted in J. Alm and J. Martinez-Vazquez. Tax Reform in Developing Countries. Ed. Edward Elgar, The International Library of Critical Writings in Economics series.
• * Desbordes R., C. Azémar, J.L. Mucchielli (2005), “Public Institutions and Relationships with Corporations’ Location Decisions”, in: A. Giroud A. Mohr D. Yang. Multinationals and Asia: Organizational and institutional relationships. Ed. Routledge.
• Desbordes R., C. Azémar, J.L. Mucchielli (2004), “Public Governance as a Key Determinant of FDI: A Comparative Analysis of Sub-Saharan Africa and South-East Asia Host Countries”, in: S. Perrin and F. Sachwald. Foreign Direct Investment in Developing Countries: Leveraging the Role of Multinationals. Ed. Agence Française de Développement.

Conferences and Seminars

• 2023: SOPE 2023 Symposium of Public Economics – online.
• 2022: 78th Annual Congress of the International Institute of Public Finance, University of Linz, Austria.
• 2021: Seminar SMART of the INRAE, Rennes ; Round Table, Summit of Minds, Chamonix Mont Blanc, France.
• 2019: 75th Annual Congress of the International Institute of Public Finance, Glasgow, U.K., INFINITI Conference, Glasgow, U.K
• 2018: 74th Annual Congress of the International Institute of Public Finance, Tampere, Finland.
• 2016: Conference on Economic Development and Foreign Direct Investment in Honk Kong, University of Hong Kong and the Asian Development Bank; High Level Seminar on “Natural Resources, Finance and Growth”, Bank of Algeria.
• 2015: Centre for Business Taxation Summer Symposium, Oxford University; 71st Annual Congress of the International Institute of Public Finance “Taxation in a Global Economy”, Trinity College, Dublin; Fiscal Affairs Department’s seminar, IMF; Asian Development Bank’s seminar.
• 2014: Centre for Business Taxation Summer Symposium, Oxford University; Banque de
• France, conference “Tax Competition and Multinational Firms”.
• 2013: Conference “Taxing Multinational Firms”, Centre for European Research, Mannheim, Germany; European Trade Study Group, ETSG Conference, Birmingham; International Workshop “Globalization of Chinese Industrial Sector: Productivity, Trade and Finance”,University of Glasgow, discussant; World Finance Conference, Cyprus; University of Loughborough, invited seminar; Oxford University, invited seminar.
• 2012: Institute of Development Studies, Workshop of the International Centre for Tax and Development, Brighton; Annual Royal Economic Society Conference, Cambridge; Economic Seminar, University College Dublin; Conference Outsourcing and FDI: Theory, Evidence and Policy’, University of Dundee; ConferenceTax Competition, Common Consolidated Tax Base and Fiscal Autonomy’, Glasgow, Workshop of the International Centre for Tax and Development, Institute of Development Studies, Brighton; Workshop on ‘Globalisation and Firm Performance in the Aftermath of the Financial Crisis’, University of Glasgow

Media

Direct contribution

• The Conversation – 4 avril 2023 – Taxation des superprofits : un outil de redistribution des gagnants vers les perdants des crises ?
• Radio RFI – 23 Septembre 2022 – deuxième partie de l’émission ÉCO D’ICI ÉCO D’AILLEURS Cacao durable: une nécessité, mais à quel prix?, sur les superprofits.
• Journal le Monde – 31 août 2022 – Taxe sur les superprofits : Comment concilier équité fiscale et équité sociale »
• Journal le Monde – 11 June 2021 – “La taxation des multinationales risque de ne pas faire que des gagnants »
• C dans l’air- France 5 – 10 July 2021 Crise : les multinationales vont-elles payer (interviewed for the video)
• News Tank – 01/06/2022 Rennes School of Business : les ambitions académiques de l’école vues par sa doyenne Céline Azémar

Quoted

• France Culture – 17 June 2021 – L’impôt mondial sur les multinationales est-il un leurre ?
• Wall Street Journal – 8 August 2017 – “Who ultimately pays for corporate taxes, the answer may color the republican overhaul” by Richard Rubin