Laurent Simula

Laurent Simula is a Professor of Economics at GATE (Groupe d'analyse et de théorie économique) within École normale supérieure de Lyon, where he conducts research in public economics with a focus on taxation and income inequality. His work examines optimal tax design, migration effects on tax systems, and the measurement of tax inefficiencies.

Dr. Simula's research interests center on public economics, particularly optimal income taxation, fiscal policy design, and the relationship between taxation and inequality. His work explores how tax systems can be structured to balance efficiency and equity considerations, with particular attention to nonlinear tax schedules, income shifting behaviors, and the impact of high-skilled migration on national tax policies. He has made significant contributions to understanding the marginal deadweight loss in nonlinear tax systems and the role of rank-dependent social welfare functions in optimal taxation.

His publication record shows a strong focus on the intersection of tax theory and practical policy design, with numerous articles in top economics journals. His research often combines theoretical modeling with numerical simulations calibrated to real-world data, particularly US tax data. He has developed innovative approaches to analyzing tax systems through the lens of rank-dependent welfare functions and has examined how income shifting behaviors along both intensive and extensive margins affect optimal tax design.

Dr. Simula coordinates the MIDDLECLASS project, which received a 48-month grant from the French National Research Agency. This project involves collaboration between GATE – ENS de Lyon, Aix Marseille School of Economics, and CREST-Ecole Polytechnique, focusing on middle-class economic dynamics. He also organizes the PPD@ENSLyon workshop series, which brings together researchers working on front-line issues in public and political economy, with past editions focusing on Taxation and Inequality, the Political Economy of Migration, and the Economics of Social Media.