
Lauréat du Prix Malinvaud 2025
The jury of the Malinvaud Prize 2025 is pleased to award:
Antoine FEREY (Sciences Po) for his paper entitled:
Sufficient Statistics for Nonlinear Tax Systems
with General Across-Income Heterogeneity
joint with Benjamin Lockwood and Dmitry Taubinsky,
published in 2024 in the American Economic Review, Vol. 114, Issue 10, pp. 3206-3249
The jury of the Malinvaud Prize 2025 was composed by Ghazala Azmat (Sciences Po), Pierre Boyer (Ecole Polytechnique), Anne-Célia Disdier (PSE), Céline Poilly (AMSE) and Fabien Tripier (Univ. Paris Dauphine) and was chaired by Laurent Ferrara (Skema Business School and AFSE Board Member).
The jury wants to shed light on the topic of optimal non-linear tax systems, in particular taxation of savings which is much less investigated than taxation of income. In their paper, Antoine Ferey and his co-authors put forward a comprehensive approach to quantifying optimal commodity and savings taxes by developing sufficient statistics that capture various sources of income heterogeneity, extending the standard Atkinson-Stiglitz framework, and providing practical guidance for policy design and empirical estimation. This concept of “sufficient statistics” enables to calculate optimal tax rates without needing to know the full underlying structure of individuals' preferences, abilities, or constraints. An empirical application for the United States suggests that the optimal savings tax is mostly positive and progressive.
The jury specially appreciates the ambitious theoretical framework proposed by the authors. This paper also contains a nice empirical exercise and turns out to be potentially useful for policy recommendations as regards the calibration of optimal taxation in many countries.

Antoine FEREY is Assistant Professor in economics at Sciences Po. He conducts research in public economics that combines applied theory with empirical analysis and microsimulation tools to study and inform the design of tax-benefit systems. He is particularly interested in how policies interact with one another and what this implies for optimal policies. Prior to that, Antoine worked at the Ludwig Maximilian University of Munich and obtained his PhD in economics from CREST - Ecole Polytechnique – Institut Polytechnique de Paris.
Le prix lui a été remis lors de la séance du Groupe de Travail d'économie de la fiscalité du vendredi 20 juin.

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