By Ségal Le Guern Herry, Assistant Professor at Aix-Marseille School of Economics

Winner of a special mention in the AFSE 2025 Economics Thesis Prize, Ségal Le Guern Herry presents in this post the results of the first chapter of his thesis.Essays on Behavioral Responses to Taxation", written under the supervision of Gabriel Zucman and Jean-Marc Robin, and defended at Sciences Po Paris. He is interested in the taxation of wealth, and more specifically in the way in which the wealth tax is likely to modify the allocation of household wealth between different assets. Using the French case as a starting point, he proposes to estimate the cross-elasticity between real estate and financial wealth, in order to determine whether it is desirable to tax real estate differently from financial assets.

Read more