معرفی
Emmanuelle Deglaire is an Associate Professor of Law and Taxation at EDHEC Business School, specializing in Tax Law and Entrepreneurship. Affiliated with the EDHEC Augmented Law Institute, her research explores the intersection of taxation, behavioral economics, and the digitalization of tax systems. She teaches legal and tax matters across all academic levels, from Bachelor to Executive programs, employing a personalized pedagogical approach.
- Ph.D. in Taxation of French Partnerships under Maurice Cozian
- Faculty member since September 2009
- Focus on behavioral taxation, tax ethics, and digital governance
Her research emphasizes how taxation influences citizen behavior and public policy, particularly through experiments on tax compliance and digitalized tax administration. Recent work addresses AI-assisted grading, data taxation, and the ethical implications of tax reforms. She actively contributes to the Behavioral Tax Observatory and investigates the psychological dimensions of taxation.
Notable publication trends include behavioral economics in taxation, digital transformation of tax departments, and the taxation of emerging technologies like data and AI. Her work spans peer-reviewed journals, case studies, and policy-oriented articles.
She collaborates with institutions such as the EDHEC Augmented Law Institute and engages in interdisciplinary research with colleagues like Peter Daly and Fabrice LeLEC. Her teaching integrates experimental methods to highlight tax fraud consequences and public finance dynamics.
