Dr Céline AZEMAR

Teaching

Finance
Economics

Qualifications

2010: Postgraduate Certificate in Academic Practice.
2002-2007: Ph.D. in Economics (University of Paris I Panthéon-Sorbonne).
2002: Master in International Economics and Development at the University of Paris I
Panthéon-Sorbonne, France.
2001: Maîtrise in International Economics at the University of Marne la Vallée, France.
2000: B.A. in International Economics at the University of Marne la Vallée, France.

Research Interests

International business taxation
Multinational firms
Tax evasion

Work Experience

Academic

Academic Dean, Rennes School of Business (September 2021 – September 2024)
PhD Director, Rennes School of Business (September 2020 – Present)
Full Professor, Finance and Accounting Academic Area, Rennes School of Business (September 2020 – Present)
Research Associate, Finance and Accounting Academic Area, Rennes School of Business (January 2020 – August 2020)
Professor in Economics at the University of Glasgow (2020-2020)
Associate professor in Economics at the University of Glasgow (2014-2020)

Intellectual contributions

Refereed Articles – Basic or Discovery Scholarship

Azémar, C., Giroud, A. (2023) World Investment Report 2022: International tax reforms and sustainable investment. Journal of International Business Policy 6, 235–239. https://doi.org/10.1057/s42214-023-00148-1.
Azémar, C., Desbordes, R., Melindi-Ghidi, P. and J-P. Nicolaï (2022) Winners and losers of the COVID-19 pandemic: An excess profits tax proposal”, Journal of Public Economic Theory, PP 1-23, https://doi.org/10.1111/jpet.12589
Azémar, C., R. Desbordes and I. Wooton (2020) “Is International Tax Competition Only About Taxes? A Market-Based Perspective”, Journal of Comparative Economics, 48, pp. 891-912.
Azémar, C., and D. Dharmapala, (2019) “Tax Sparing Agreements, Territorial Tax Reforms, and Foreign Direct Investment”. Journal of Public Economics, 169, pp. 89-108.
Azémar, C., and R. G. Hubbard, (2015) “Country Characteristics and the Incidence of CapitalIncome Taxation on Wages: An Empirical Assessment.” Canadian Journal of Economics, 48(5), pp. 1762-1802.
Azémar, C., and R. Desbordes, (2013) “External Financial Dependence and FDI Responsiveness to Corporate Tax Rates”. Applied Economics Letters, 20(16), pp. 1472-1476.
Azémar, C., and R. Desbordes, (2013) “Has the Lucas Paradox Been Fully Explained?” Economics Letters, 121(2), pp. 183-187.
Azémar, C., J. Darby, R. Desbordes and I. Wooton, (2012) “Market Familiarity and the Location of South and North MNEs”, Economics and Politics, 24, (3). pp. 307-345
Azémar C., (2010) “International Corporate Taxation and US Multinationals’ Behaviour: an Integrated Approach”, Canadian Journal of Economics, 43, (1), 232-253.
Azémar, C., and R. Desbordes, (2010) “Short-Run Strategies for Attracting Foreign Direct Investment”, The World Economy, 33, (7), 928-957.
Azémar C., and G. Corcos, (2009) “Heterogeneity of Foreign Firms and Asymmetry in Tax Responsiveness: the Role of Transfer Pricing”, The World Economy, 2009, 32, (9), 1291-1318.
Azémar C., and R. Desbordes, (2009) “Public Governance, Health and Foreign Direct Investment in Sub-Saharan Africa”, Journal of African Economies, 18, (4), 667-709.
Azémar C., and A. Delios, (2008) “Tax Competition and FDI: The Special Case of Developing Countries” Journal of The Japanese and International Economies, 22 (1), 85-108.
Azémar C., R. Desbordes and J-L Mucchielli, (2007) “Do Tax Sparing Agreements Contribute to the Attraction of FDI in Developing Countries?” International Tax and Public Finance, 14 (5), 543-562.

Contributions to books

Azémar C., and A. Delios (2015) “Tax Competition and FDI: The Special Case of Developing Countries” Journal of The Japanese and International Economies, 2008, 22 (1), 85-108, reprinted in J. Alm and J. Martinez-Vazquez. Tax Reform in Developing Countries. Ed. Edward Elgar, The International Library of Critical Writings in Economics series.
Desbordes R., C. Azémar, J.L. Mucchielli (2005), “Public Institutions and Relationships with Corporations’ Location Decisions”, in: A. Giroud A. Mohr D. Yang. Multinationals and Asia: Organizational and institutional relationships. Ed. Routledge.
Desbordes R., C. Azémar, J.L. Mucchielli (2004), “Public Governance as a Key Determinant of FDI: A Comparative Analysis of Sub-Saharan Africa and South-East Asia Host Countries”, in: S. Perrin and F. Sachwald. Foreign Direct Investment in Developing Countries: Leveraging the Role of Multinationals. Ed. Agence Française de Développement.

Conferences and Seminars

2023: SOPE 2023 Symposium of Public Economics – online.
2022: 78th Annual Congress of the International Institute of Public Finance, University of Linz, Austria.
2021: Seminar SMART of the INRAE, Rennes ; Round Table, Summit of Minds, Chamonix Mont Blanc, France.
2019: 75th Annual Congress of the International Institute of Public Finance, Glasgow, U.K., INFINITI Conference, Glasgow, U.K
2018: 74th Annual Congress of the International Institute of Public Finance, Tampere, Finland.
2016: Conference on Economic Development and Foreign Direct Investment in Honk Kong, University of Hong Kong and the Asian Development Bank; High Level Seminar on “Natural Resources, Finance and Growth”, Bank of Algeria.
2015: Centre for Business Taxation Summer Symposium, Oxford University; 71st Annual Congress of the International Institute of Public Finance “Taxation in a Global Economy”, Trinity College, Dublin; Fiscal Affairs Department’s seminar, IMF; Asian Development Bank’s seminar.
2014: Centre for Business Taxation Summer Symposium, Oxford University; Banque de
France, conference “Tax Competition and Multinational Firms”.
2013: Conference “Taxing Multinational Firms”, Centre for European Research, Mannheim, Germany; European Trade Study Group, ETSG Conference, Birmingham; International Workshop “Globalization of Chinese Industrial Sector: Productivity, Trade and Finance”,University of Glasgow, discussant; World Finance Conference, Cyprus; University of Loughborough, invited seminar; Oxford University, invited seminar.
2012: Institute of Development Studies, Workshop of the International Centre for Tax and Development, Brighton; Annual Royal Economic Society Conference, Cambridge; Economic Seminar, University College Dublin; Conference `Outsourcing and FDI: Theory, Evidence and Policy’, University of Dundee; Conference `Tax Competition, Common Consolidated Tax Base and Fiscal Autonomy’, Glasgow, Workshop of the International Centre for Tax and Development, Institute of Development Studies, Brighton; Workshop on ‘Globalisation and Firm Performance in the Aftermath of the Financial Crisis’, University of Glasgow

Media

Direct contribution

Quoted