Erwan Moussault

Erwan Moussault is a Lecturer in Economic Sciences at Université Catholique de l'Ouest (UCO) Niort and an Associate Researcher at THEMA laboratory, CY Cergy Paris University. He leads the Economics and Management Degree program at UCO Niort and heads the EGEI research team. His doctoral research (2018) focused on inheritance taxation's impact on economic growth and labor supply, culminating in his HDR dissertation.

Education: Doctorate in Economic Sciences from CY Cergy Paris University (2018), qualified for the position of lecturer in section 05 (Economic Sciences).

Research interests center on theoretical public economics, particularly intergenerational family transfers, altruism mechanisms, and optimal taxation policies. His work explores how inheritance taxation interacts with labor incentives and wealth distribution across generations.

Key publications analyze optimal inheritance tax rates under rational altruism, intergenerational time transfers, and heterogeneous agent models. These studies address fiscal policy trade-offs between equity and efficiency.

Professional activities include organizing the 2025 'Hériter' conference and teaching roles across institutions like Neoma BS and Sorbonne School of Management. Supervised students focus on economic risk analysis and policy design.