I am a postdoctoral researcher at the Università della Svizzera italiana in Switzerland where I work on a project about local tax heavens and give a lecture on Public Finance.
I studied economics at the Paris School of Economics. In 2018, I obtained a PhD in economics from the University of Lyon in the GATE CNRS.
My main areas of research include public economics, urban economics, and public policy evaluation with a focus on local jurisdictions. I studied the importance of the urban setting for different local policy instruments, such as taxes on households and capital, and public goods and inputs. I am also interested in the empirical identification of tax competition. Recent research focuses on capitalization in housing prices of schools and pro-investment policy.
News
- « Local taxation and tax base mobility : Evidence from France » has been published in Regional Science and Urban Economics.
Local taxation and tax base mobility : Evidence from France
Abstract
This paper investigates the impact of tax base mobility on local taxation. First, we develop a theoretical model in order to examine the connection between local business property taxation and tax base mobility within a metropolitan area. We and that, in the presence of a budget compensation, decreasing capital intensity in business property tax base, composed of capital and land, increases the business property tax rates and decreases the tax rates on residents. We test this result using a French reform which changed the composition of the main local business tax base in 2010. Difference-in-difference estimations show that in 2010, the reduction in tax base mobility indeed resulted in a 14% rise in business property tax rates and a reduction in housing tax rates of 1.3%, compared to pre-reform average levels.
- « Taxes, commuting and spillover in the metropolis » has been awarded the 2019 Graduate Student Paper Award by the North American Regional Science Council.
- « Tax competition within metropolitan areas » has been awarded the 2019 PhD Prize by the French Economic Association.

The 2019 AFSE PhD Prize has been awarded to Tidiane Ly for his thesis entitled “Tax competition within Metropolitan areas”, conducted at the University of Lyon 2 under the supervision of Florence Goffette-Nagot and Sonia Paty. The jury was really impressed by the originality, the quality and the rigor of the work carried out. The jury also greatly appreciated Tidiane’s wish to provide policy recommendations from his theoretical investigations and findings. Indeed, his thesis helps municipalities and lower-level jurisdictions in their policy instrument choice, and suggests that reforming the local institutional context requires to account for the specific responses of local governments.
- I received the qualification of Maître de conférence (Assistant professor) by the CNU (National council of the University).