florian chatagny - Swiss Research on Fiscal Federalism

FLORIAN CHATAGNY
Born 06.04.1980
+41 44 632 25 66 [email protected]
Beckenhofstrasse 17 8006 Zürich
POSITIONS AND AFFILIATIONS
KOF Swiss Economic Institute, Zurich, Switzerland
Post-doctoral researcher
Research division for Public Economics
January 2012-present
University of Rennes 1, Rennes, France
Associate researcher
CREM, Centre for Research in Economics and Management
February 2011-present
University of Warwick, Coventry, United Kingdom
Visiting research fellow (SNF Grant)
Department of Economics
February 2010-February 2011
Institute IDHEAP, Lausanne, Switzerland
Research and teaching assistant
Chair of Public finance
September 2007-February 2010
Institute IDHEAP, Lausanne, Switzerland
Scientific collaborator
Chair of Public finance
January 2006-September 2007
EDUCATION
University of Rennes 1, France & University of Lausanne, Switzerland
PhD in Economics & PhD in Public Administration
Study Center of the SNB, Gerzensee, Switzerland
Swiss Program for Doctoral Students in Economics
London School of Economics, London, United Kingdom
Summer School in Advanced Econometrics
University of Fribourg, Fribourg, Switzerland &
Johannes Kepler University, Linz, Austria
Master in Economic and Social Sciences
December 2011
January 2008-January 2009
August 2007
January 2007
RESEARCH INTERESTS
Public Economics, Public Finance, Fiscal Federalism, Fiscal Forecasting, Political Economy
PUBLICATIONS IN REFEREED JOURNALS
Chatagny, F. (2015): Incentive Effects of Fiscal Rules on the Finance Minister’s Behaviour: Evidence
from Revenue Projections in Swiss Cantons, European Journal of Political Economy, 39, 184-200.
Chatagny, F. and B. Siliverstovs (2015): Evaluating Rationality of Level and Growth Rate Forecasts of
Direct Tax Revenues under Flexible Loss Function: Evidence from Swiss cantons, Economics Letters,
134, 65-68.
Chatagny, F. and N.C. Soguel (2012): The Effect of Tax Revenue Budgeting Errors on Fiscal Balance:
Evidence from the Swiss Cantons, International Tax and Public Finance, 19(3), 319-337.
WORKING PAPERS
Chatagny, F., M. Köthenbürger and M. Stimmelmayr (2015): Introducing an IP Licence Box in Switzerland: Quantifying the Effects, KOF Working Papers No. 390, July, Zurich. - submitted
Chatagny, F. (2013): Incentive Effects of Fiscal Rules on the Finance Minister’s Behaviour: Evidence
from Revenue Projections in Swiss Cantons, KOF Working Papers No. 347, December, Zurich.
Chatagny, F. and B. Siliverstovs (2013): Rationality of Direct Tax Revenue Forecasts under Asymmetric
Losses: Evidence from Swiss cantons, KOF Working Papers No. 324, January, Zurich.
ONGOING PROJECTS
Fiscal Transfers and Local Policy Choices
With Koethenbuerger, M. and Loumeau, G.
Tax Effects of Municipal Amalgamations
With Koethenbuerger, M. and Fritz, B.
Economic Analysis of the Third Corporate Tax Reform (USRIII)
With Koethenbuerger, M. and Stimmelmayr, M.
KOF Forecasts and Analyses
Responsible for taxation, government consumption and Swiss fiscal policy
Political Economy of Budget Projections
Own Project
Empirical Analysis of Tax Revenue Forecast Errors in Swiss cantons
With Siliverstovs, B.
Creation of a Database and Survey on Swiss Municipal Finances
With Koethenbuerger, M.
OTHER PUBLICATIONS
Chatagny, F. (2015): Les prévisions de recettes fiscales ont-elles une couleur politique? Une analyse
empirique dans le contexte des cantons suisses, KOF Analysen, Herbst 2015, à paraı̂tre.
Abberger, K., Y. Abrahamsen, F. Chatagny, A. Dibiasi, D. Drechsel, M. Graff, F. Hälg, J. Hartwig, D.
Iselin, H. Mikosch, S. Neuwirth, A. Rathke, A. Sandqvist, S. Sarferaz, M. Siegenthaler, B. Siliverstovs,
B. Simmons-Süer, A. Stücker und J.-E. Sturm (2015): Konjunkturanalyse, KOF Analysen, Frühjahr
2015, 1–78, Zürich.
Abberger, K., Y. Abrahamsen, F. Chatagny, A. Dibiasi, D. Drechsel, M. Graff, F. Hälg, J. Hartwig, D.
Iselin, H. Mikosch, S. Neuwirth, A. Rathke, A. Sandqvist, S. Sarferaz, M. Siegenthaler, B. Siliverstovs,
B. Simmons-Süer, A. Stücker und J.-E. Sturm (2014): Konjunkturanalyse, KOF Analysen, Winter
2014, 1–31, Zürich.
Abberger, K., Y. Abrahamsen, F. Chatagny, A. Dibiasi, D. Drechsel, M. Graff, F. Hälg, J. Hartwig, D.
Iselin, H. Mikosch, S. Neuwirth, A. Rathke, A. Sandqvist, S. Sarferaz, M. Siegenthaler, B. Siliverstovs,
B. Simmons-Süer, A. Stücker und J.-E. Sturm (2014): Konjunkturanalyse, KOF Analysen, Herbst
2014, 1–106, Zürich.
Chatagny, F. und M. Köthenbürger (2014): Fiskalische Lücken auf Gemeindeebene im Kanton Zürich,
KOF Analysen, Fall 2014, 109–116, Zürich.
Chatagny, F., M. Köthenbürger und M. Stimmelmayr (2014): Troisième réforme de l’imposition des entreprises: les effets économiques de l’introduction d’une licence box, KOF Analysen, Fall 2014, 117–125,
Zürich.
Abberger, K., Y. Abrahamsen, F. Chatagny, A. Dibiasi, D. Drechsel, M. Graff, F. Hälg, J. Hartwig, D.
Iselin, H. Mikosch, S. Neuwirth, A. Rathke, A. Sandqvist, S. Sarferaz, M. Siegenthaler, B. Siliverstovs,
B. Simmons-Süer, A. Stücker und J.-E. Sturm (2014): Konjunkturanalyse, KOF Analysen, Summer
2014, 1–33, Zürich.
Abberger, K., Y. Abrahamsen, F. Chatagny, A. Dibiasi, D. Drechsel, M. Graff, F. Hälg, J. Hartwig,
D. Iselin, H. Mikosch, S. Neuwirth, A. Sandqvist, S. Sarferaz, M. Siegenthaler, B. Siliverstovs, B.
Simmons-Süer, A. Stücker, J.-E. Sturm, G. Greulich und A. Rathke (2014): Konjunkturanalyse, KOF
Analysen, Frühjahr 2014, 1–75, Zürich.
Abberger, K., Y. Abrahamsen, F. Chatagny, A. Dibiasi, D. Drechsel, M. Graff, F. Hälg, J. Hartwig, D.
Iselin, M.J. Lamla, H. Mikosch, S. Neuwirth, A. Sandqvist, S. Sarferaz, B. Siliverstovs, B. SimmonsSüer, A. Stücker, J.-E. Sturm und M. Siegenthaler (2013): Konjunkturanalyse, KOF Analysen, Winter
2013, 1–39, Zürich.
Abberger, K., Y. Abrahamsen, F. Chatagny, A. Dibiasi, D. Drechsel, M. Graff, F. Hälg, J. Hartwig, D.
Iselin, M.J. Lamla, H. Mikosch, S. Neuwirth, A. Sandqvist, S. Sarferaz, B. Siliverstovs, B. SimmonsSüer, A. Stücker, J.-E. Sturm, G. Greulich und M. Siegenthaler (2013): Konjunkturanalyse, KOF
Analysen, Herbst 2013, 1–102, Zürich.
Abberger, K., Y. Abrahamsen, R. Aeppli, F. Chatagny, A. Dibiasi, D. Drechsel, M. Graff, F. Hälg, J.
Hartwig, D. Iselin, M.J. Lamla, H. Mikosch, S. Neuwirth, A. Sandqvist, S. Sarferaz, B. Siliverstovs, B.
Simmons-Süer, A. Stücker und J.-E. Sturm (2013): Konjunkturanalyse, KOF Analysen, Sommer 2013,
1–29, Zürich.
Abberger, K., Y. Abrahamsen, R. Aeppli, E. Atukeren, F. Chatagny, A. Dibiasi, D. Drechsel, M. Graff,
G. Greulich, J. Hartwig, D. Iselin, M.J. Lamla, A. Lassmann, H. Mikosch, S. Neuwirth, P. Sandqvist, B.
Siliverstovs, B. Simmons-Süer, A. Stücker und J.-E. Sturm (2013): Konjunkturanalyse, KOF Analysen,
Frühjahr 2013, 1–74, Zürich.
Chatagny, F. et B. Siliverstovs (2013): Sous-estimation des recettes fiscales dans les cantons suisses:
prudence ou erreur systématique?, KOF Analysen, Spring 2013, 77–90, Zurich.
Chatagny, F. und B. Siliverstovs (2013): Wie rational sind Steuereinnahmeprognosen?, Ökonomenstimme,
27.ten März 2013.
Abberger, K., Y. Abrahamsen, R. Aeppli, E. Atukeren, F. Chatagny, A. Dibiasi, D. Drechsel, A. Frick,
M. Graff, G. Greulich, J. Hartwig, D. Iselin, M.J. Lamla, A. Lassmann, H. Mikosch, S. Neuwirth, P.
Sandqvist, B. Siliverstovs, B. Simmons-Süer, A. Stücker und J.-E. Sturm (2012): Konjunkturanalyse,
KOF Analysen, Winter 2012, 1–27, Zürich.
Chatagny, F. and Soguel, N., “The Relevance of the Principal-Agent Model for the Analysis of Public Policies: Do the Objectives Conflict?”, International Journal of Interdisciplinary Social Sciences,
Volume 2, Issue 1, pp.385-392. September 2007.
Soguel, N, Bizozzero, G. et Chatagny, F., ”Comparatif 2006 des finances cantonales et communales Vergleich 2006 der Kantons- und Gemeindefinanzen”, Cahier de l’IDHEAP no 232, octobre 2007.
Soguel, N. et Chatagny, F. ”Fusions et rapprochements de communes à la lumière du principe d’équivalence
et de la théorie de l’agence”, in Contributions à l’action publique – Beiträge zum öffentlichen Handeln,
Jean-Loup Chappelet, Presses polytechniques et universitaires romandes, Lausanne, Haupt Verlag,
Bern, décembre 2006.
Soguel, N, Beutler, T. et Chatagny, F., ”Comparatif 2005 des finances cantonales et communales Vergleich 2006 der Kantons- und Gemeindefinanzen”, Cahier de l’IDHEAP no 228, September 2006.
OTHER WORKING AND UNPUBLISHED PAPERS
Chatagny, F and Soguel N.,”Tax Revenue Forecasting in the Swiss Cantons: a Time Series Analysis”.
IDHEAP Working Paper, April 2009.
Chatagny, F., ”The Economic Analysis of Tax Amnesties”, [IN FRENCH], master thesis, Faculty of
Economics and Social Sciences, Department of Economics, University of Fribourg, November 2006.
Chatagny, F., ”Introducing a Carbon Tax in Switzerland : an Economic Analysis”, [IN FRENCH]
seminar work, Faculty of Economics and Social Sciences, Department of Economics, University of
Fribourg, August 2005.
Chatagny, F., ”Simple Random Sampling”, [IN FRENCH] seminar work, Faculty of Economics and
Social Sciences, Department of Quantitative Economics, University of Fribourg, January 2002.
CONFERENCES AND PRESENTATIONS
Chatagny, F., ”Tax Effects of Amalgamations: Evidence from Swiss Municipalities”, 10th Meeting of
the Urban Economics Association, Portland, United States, November 11, 2015.
Chatagny, F., ”Introducing an IP-Licence Box in Switzerland: Quantifying the Effects”, Annual Meeting of the Swiss Society of Economics and Statistics, 70th Annual Congress of the International Institute
of Public Finance, Dublin, Ireland, August 20, 2015.
Chatagny, F., ”Introducing an IP-Licence Box in Switzerland: Quantifying the Effects”, Annual Meeting of the Swiss Society of Economics and Statistics, University of Basel, June 3, 2015.
Chatagny, F.,”Steuerhearing des Kantons ZH 2015: Prognose der KOF”, Kantonales Steueramt, Kanton
Zürich, Zürich, Schweiz, 30.ten April 2015.
Chatagny, F., ”Incentive Effects of Fiscal Rules on the Finance Minister’s Behaviour : Evidence from
Revenue Projections in Swiss Cantons”, 8th Cesifo Workshop on Political Economy, Dresden, Germany
November 29, 2014.
Chatagny, F., ”Incentive Effects of Fiscal Rules on the Finance Minister’s Behaviour : Evidence from
Revenue Projections in Swiss Cantons”, 70th Annual Congress of the International Institute of Public
Finance, Lugano, Switzerland, August 21, 2014.
Chatagny, F., ”Incentive Effects of Fiscal Rules on the Finance Minister’s Behaviour : Evidence from
Revenue Projections in Swiss Cantons”, 23rd Workshop on Political Economy, Silvaplana, July 29,
2014.
Chatagny, F., ”Incentive Effects of Fiscal Rules on the Finance Minister’s Behaviour : Evidence from
Revenue Projections in Swiss Cantons”, 13th LAGV, Aix-en-Provence, France, June 24, 2014.
Chatagny, F., ”Incentive Effects of Fiscal Rules on the Finance Minister’s Behaviour : Evidence from
Revenue Projections in Swiss Cantons”, DEFAP Graduate School in Economics - Political Economy
Workshop, Catholic University, Milan, Italy, May 12, 2014.
Chatagny, F., ”Incentive Effects of Fiscal Rules on the Finance Minister’s Behaviour : Evidence from
Revenue Projections in Swiss Cantons”, Annual Meeting of the Swiss Society of Economics and Statistics, University of Bern, April 24, 2014.
Chatagny, F.,”Steuerhearing des Kantons ZH 2014: Prognose der KOF”, Kantonales Steueramt, Kanton
Zürich, Zürich, Schweiz, 10.ten April 2014
Chatagny, F., ”Incentive Effects of Fiscal Rules on the Finance Minister’s Behaviour : Evidence from
Revenue Projections in Swiss Cantons”, European Public Choice Society 2014, Cambridge, UK April
04, 2014
Chatagny, F., ”Incentive Effects of Fiscal Rules on the Finance Minister’s Behaviour : Evidence from
Revenue Projections in Swiss Cantons”, American Public Choice Society 2014, Charleston (SC), USA
March 07, 2014.
Chatagny, F.,”L’économie suisse en expansion - Prévisions macroéconomiques et enquêtes conjuncturelles”, Centre Romand d’Observation et d’Information sur la Situation Economique, Genève, 08
Novembre 2013.
Chatagny, F.,”Steuerhearing des Kantons ZH 2014: Prognose der KOF”, Kantonales Steueramt, Kanton
Zürich, Zürich, Schweiz, 2.ten Mai 2013
Chatagny, F., ”The Effect of the Finance Minister’s Ideology and Fiscal Rules on Tax Revenue Projections : Evidence from Swiss cantons”, AEI 2013, ZEW Mannheim, Germany, April 12, 2013.
Chatagny, F.,”Budget Projections under Asymmetric Losses: Evidence from Swiss Cantons”, European
Public Choice Society, Zurich, Switzerland, April 3, 2013.
Chatagny, F.,”Rationality of Direct Tax Revenue Forecasts under Asymmetric Loss: Evidence from
Swiss cantons”, Swiss Society of Economics and Statistics, 2013 Annual Meeting, Neuchâtel, Switzerland, 21st of June 2013.
Chatagny, F.,”Redressement conjoncturel modéré – amélioration minime de l’emploi”, Centre Romand
d’Observation et d’Information sur la Situation Economique, Genève, 05 Octobre 2012.
Chatagny, F.,”Rationality of Direct Tax Revenue : Evidence from Swiss cantons”, International Symposium on Forecasting, Boston, United States, 25th of June, 2012.
Chatagny, F.,”Determinants of Tax Revenue Forecasting Errors : Evidence from Swiss cantons” brownbag seminar of the Economics Department, University of Luzern, 21 March, 2012
Chatagny, F., ” Rationality and Determinants of Tax Revenue Forecasting Errors : Evidence from
Swiss cantons”, Swiss Society of Economics and Statistics, 2011 Annual Meeting, Luzern, Switzerland,
June 9th – June 10th 2011.
Chatagny, F., ” Rationality and Determinants of Tax Revenue Forecasting Errors : Evidence from
Swiss cantons”, European Public Choice Society, 2011 Annual Meeting, Rennes, France, April 28th –
May 1st 2011.
Chatagny, F., “Political Determinants of Tax Revenue Budgeting Errors : a Cheap Talk Model ”, Network of Swiss Economists Abroad, 5th End-Of-Year Conference, Gerzensee, Switzerland, 21st December
2010.
Chatagny, F., ”The Effect of Tax Revenue Budgeting Errors on Fiscal Balance: Evidence from Swiss
cantons”, European Public Choice Society, 2010 Annual Meeting, Izmir, Turkey, 8th- 11th April 2010.
Chatagny, F., ”The Effect of Tax Revenue Budgeting Errors on Fiscal Balance : Evidence from Swiss
cantons”, presentation at the PhD seminar of the University of Fribourg, Department of Economics,
17th of December 2009.
Chatagny, F, Pedrojetta, S. and Soguel N., “Empirical Analysis of Tax Revenue Forecasting in the
Swiss Cantons”, Last version: February 2 2009. Presented at the 67th International Atlantic Economic
Conference, Rome, Italy , 11-14 March 2009.
Chatagny, F., “The Swiss economy, public sector and tax system: an overview “, presentation held for
the Revenue Department of Thailand, Bangkok, Thailand, 12th of December 2007.
Chatagny, F. and Soguel, N., “The Relevance of the Principal-Agent Model for the Analysis of Public Policies: Do the Objectives Conflict?” presentation held at the 2nd International Conference on
Interdisciplinary Social Sciences, University of Granada, Spain, 10-13 July 2007
Soguel, N. and Chatagny, F., ”The amalgamation of municipalities in the Swiss context: the leadership
role of local government in a direct democracy framework”, presentation held at the Conference of the
European Group for Public Administration, Milan, September 2006.
Chatagny, F., ”The Swiss Economy and the foreign relations”, presentation held at the Budapest School
of Communication, Budapest, Hungary, 21st of November 2005.
FUNDING
SNF Mobility Grant for
Young Researchers : 43’780 CHF (12 months)
February 2010-February 2011
SNF Sinergia Project on
Fiscal Federalism : (3 years)
With Koethenbuerger, M., Jametti, M. and Brülhart Marius
January 2014-December 2016
SGK Grant for the Creation of a
Database on Swiss Municipal Finances : 200’000 CHF (2 years)
With Koethenbuerger, M.
January 2016-December 2017
MEDIA APPEARENCES
Le Temps, ”Mieux soigner les fusions des communes vaudoises”, 03 février 2015.
Tagesanzeiger, ”Historische Nullzins-chance für den Bund”, 21.ten Januar, 2015.
NZZ, ”Enge Lizenzbox begrenzt laut Studie Einbussen durch Steuerreform, 25.ten September 2014.
Bilan, ”Pourquoi l’amnistie fiscale est une bonne idée?”, 23 Septembre 2014.
NZZ, ”Wenn Finanzdirektoren schwarzmalen”, 3.ten April 2013.
Ostschweiz am Sonntag, ”Die restriktivste Schuldenbremse”, 16.ten Juni 2013.
Swissinfo, ”Pas vraiment d’empressement du côté de l’Espagne”, 12 décembre 2012.
Le Temps, ”Fiscalité: reflets chiffrés d’une vive compétition en Suisse”, 26 juillet 2008.
TEACHING
Master of Public Administration, IDHEAP, University of Lausanne
Course on Tax Evasion and Tax Amnesties as lecturer
Master of Public Administration, IDHEAP, University of Lausanne
Public Economics as research assistant
REFEREEING
European Journal of Political Economy ; International Tax and Public Finance ; Local Government
Studies ; Journal of Urban and Regional Economics
MEMBERSHIPS AND OTHER FUNCTIONS
International Institute of Public Finance ; Swiss Society of Economics and Statistics ; European Public
Choice Society ; KOF-Expert beim Steuerhearing des Kantons Zürich ; Public finance expert for the
IMF Article IV Meeting
COMPUTER SKILLS
Stata 13 ; Eviews ; Fame (Forecasting Analysis and Modeling Environment) ; Sphinx (survey design
and analysis software) ; MACBETH (multicriteria decision support software) ; LaTex Environment ;
Microsoft Office
LANGUAGES
French (mother tongue) ; German (fluent) ; English (fluent) ; Spanish (basics)