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Marcel Gérard


Curriculum Vitae of Marcel Gérard

March 9, 1950  in Etterbeek, Belgium, married, four children

    Permanent address : Avenue des Camélias 67, B-1150-BRUXELLES.
    Phone: +32 (0) 2/ 771 36 10.

    Professional address: Facultés Universitaires Catholiques de Mons  
    FUCaM, 151 Chaussée de Binche, 7000 MONS
    Phone  : +32 (0) 65/ 323 337 (direct) or 323 326 (secret.) 
    Fax : +32 (0) 65/ 323 223 (department) or 315 691 (general)
    marcel.gerard@fucam.ac.be

Education

  • Secondary education in classics at Collège Saint-Michel, Brussels, gold medal and valedictor, 1968.

  • University education at the Facultés Universitaires N-D de la Paix, Namur (University of Namur), the University of Manchester and Harvard University as a CRB Graduate Fellow of the Belgian American Educational Foundation.

  • Licencié et Maître en Sciences Économiques et Sociales (MA in Economics), 1973.

  • Docteur en Sciences Économiques et Sociales (PhD in Economics), 1978.

Present Position and Affiliations

  • Professeur Ordinaire (Full Professor) at FUCaM, the Facultés Universitaires Catholiques de Mons / Catholic University of Mons, head of the departement of Economic Analysis (1993-1999) then of the department Economics and Sociology (1999-2002), founder and head of ARPEGE (1995), the Fucam research workshop on economic policy and corporate management - ARPEGE is an acronym in  French for Atelier de Recherche sur la Politique Economique et la Gestion des Entreprises -, president of FUCaM Research Council (1999-2005), local coordinator IAP 5/26 and 6/09(2004-...)
  • Invited Professor (2006-2007), then part-time Professor at FUSL, the Facultés Universitaires St Louis, Brussels (since 2007), Invited Professor at the College of Europe, Bruges (2007-2008) 
  • Professor at the Ecole Supérieure des Sciences Fiscales (since 1980), ICHEC, Brussels (since 1977)Expert to the European Commission and the OECD
  • CESifo Fellow
  • Permanent member of IDEP, Marseille
  • Member of the European Economic Association, the Econometric Society, the International Institute of Public Finance, the Association for Public Economic Theory, the National Tax Association.

  • Vice-President of the Belgian Institute of Public Finance.

Previous Positions

  • Research and teaching assistant at the University of Namur, 1973-1980.

  • Associate Professor of Economics, HEC-Liège, 1978-1989.

  • Invited Professor, UCL, Louvain-la-Neuve, 1982-1983.

  • Visiting Professor, University of Constantine, Algeria, 1980-1985, (Cooperation between Belgium and Algeria).

Research Field

  • Public Finance and Taxation, a.o. taxation of corporate and capital income, tax and social competition; efficiency and equity of tax reforms; European taxation; fiscal federalism.
  • Economics of higher education and research.

  • Application of quantitative methods, including econometrics of investment.

Recent Studies

  • Taxation, Agriculture and Environment (for the European Commission), 1993.
  • Regionalisation of Social Security and regional revenue forecast (studies for the Walloon Region).
  • Statutory charges and economic functions (for the European Commission), 1995.
  • Benefits in kind, Taxation and Social Security (for the European Commission), 1997.
  • Compensation of labour taxation by levies on other factors (for the European Commission), 1998.
  • Fiscal Imbalance in Canada (for the Government of Quebec, Commission Seguin), 2001.
  • EU own resources (for the European Parliament), 2006.
  • A study on EU Spending (for the EU Commission's DG Budget, jointly with Ecorys, CPB Netherlands and CESifo), 2007-2008.

Teaching

  • Taxation and management, at FUCaM (Mons), Ucl (University of Louvain-la-Neuve), FUSL  (Brussels) and the École Supérieure des Sciences Fiscales (Brussels).
  • Tax Policy and the EU, at the College of Europe (Bruges)

  • Public Economics, Public Finance, Macroeconomics and Industrial Economics at FUCaM (Mons).

Publications

One book, scientific articles and research reports as well as general audience articles in English, French and Dutch (list available upon request). Most recent are:

  • GERARD, M., 2008, “Higher Education, Mobility and the Subsidiarity Principle”, in G. Gelauff, I. Grilo and A. Lejour, eds, Subsidiarity and Economic Reform in Europe, Springer, forthcoming.
  • GERARD, M., 2008, “Les ETA, entre économique et qualité de vie”,  Revue Nouvelle, forthcoming.
  • PRINCEN, S. and M. GERARD, 2008, “International Tax Consolidation in the European Union: Evidence of Heterogeneity”, European Taxation, 3, forthcoming.
  • GERARD, M., 2007, “Stratégies des Multinationales et Recettes Publiques sous des systèmes fiscaux alternatifs”, Economie Publique – Public Economics, 18-19 (2006/1-2), pp. 177-209.
  • GERARD, M., 2007, “L’Europe et l’Impôt”, L’Opinion Européenne 2007.
  • GERARD, M., 2007, “Reforming the Taxation of Multijurisdictional Enterprises in Europe”, CESifo Economic Studies, 53, 329-361.
  • GERARD, M., 2007, “Financing Bologna: which country will pay for foreign students?”, Education Economics, 15(4), pp. 441 – 454.
  • GERARD, M. et C. VALENDUC, 2007, « La politique fiscale sous contraintes », in M. Castanheira et J. Hindriks, éds., « Politique économique pour la Belgique, enjeux et réformes », Reflets et Perspectives de la vie économique, 46(1-2).
  • GERARD, M. et V. VANDENBERGHE, 2007, « Mobilité étudiante en Europe : une idée qui mérite mieux que des quotas », Regards Economiques, 54, Septembre.
  •  GERARD, M. et V. VANDENBERGHE, 2007, « Financement de l'enseignement supérieur et mobilité du capital humain en Europe » in F. Docquier et F. Thys-Clément, éds., Education et Force de Travail, Rapport de la Commission 1 au 17ème Congrès des Economistes belges de langue française.
  •  GERARD, M. and V. VANDENBERGHE, 2007, “Introduction: Economics of Higher Education”, Education Economics, 15(4), pp. 383 – 384.
  •  RUIZ, F. and M. GERARD, 2007, “Summary, Description, and Extensions of the Capital Income Effective Tax Rate Literature”, in C. Read and G. Gregoriou, eds., International Taxation Handbook, Elsevier North Holland, pp. 11-41.
  • GERARD, M., 2005, “The Challenge of Taxing Multijurisdictional Companies in Europe”, Tax Notes Int’l, 40 (13), December 26, pp. 1169-1173 (available on line in Worldwide Tax Daily, Tax Analysts, December 28).
  • GERARD, M., 2005, “The US Qualified Intermediaries and Some EU Tax Innovations: Stones to build up a New System of International Savings Taxation”, Proceedings of the 97th (2004) Annual Conference of the National Tax Association, pp. 215-220.
  • GERARD, M., A. INOTAI, J. LE CACHEUX, J. LOUIS and S. PLASSCHAERT, 2005, Own Resources: Evolution of the system in a EU of 25, Study for the European Parliament, Study Group for European Policies, SEP-GEPE, Brussels, 58p.
  • GERARD, M., 2005, “Le système fiscal belge au risque de la globalisation, à la recherche de l’impôt idéal”, in : Les finances publiques : défis à moyen et long termes, 16ème congrès des économistes belges de langue française, Cifop, Charleroi, pp. 653-678.
  • GERARD, M. and F. RUIZ, 2005, “Marginal, Average and Related Effective Tax Rate Concepts”, in : V. Kanniainen and S. Kari (eds), Taxation, Economic Policy and the Economy, University of Tampere, Tampere, pp. 17-39.
  • GERARD, M., 2005, “The US Qualified Intermediaries and some EU Tax Innovations: Stones to build up a New System of International Savings Taxation”, Proceedings of the 97th (2004) Conference of the National Tax Association.
  • WEINER, J. and M. GERARD, 2004, “Cross border loss offset, uncertainty, and formulary apportionment: A contribution to the European debate on the taxation of multinationals”, Proceedings of the 96th (2003) Conference of the National Tax Association, pp. 360-366.
  • GERARD, M. and M.-F. GILLARD, 2004, “Taxation, Financial intermodality and the least taxed path for circulating income within a multinational enterprise”, Annales d'Economie et de Statistique, 75-76, pp. 89-107

 

                                                               Most recent papers

  •  
    GERARD, M., H. JAYET and S. PATY, 2008, "Tax Interactions among Belgian Municipalities: does language matter?", mimeo.
  • GERARD, M., N. GILSON and F. RUIZ, 2007, “Higher Education and Firms: on the interaction between research and regional policies”, mimeo.
  • GERARD, M., 2006, “Reforming the taxation of multijurisdictional enterprises in Europe: a tentative appraisal”, European Economy, Economic Papers of the DG Economy and Finance, EU Commission, 265, 47p.
  • GERARD, M., 2006, “Reforming the taxation of multijurisdictional enterprises in Europe: a tentative appraisal”, CESifo, Munich, WP 1795, 49p.
  • GERARD, M., 2006, “Reforming the taxation of Multijurisdictional Enterprises in Europe, “coopetition” in a bottom-up Federation”, CESifo,Munich, WP1860, 41p.
  • GERARD, M., 2006, “Reforming the taxation of Multijurisdictional Enterprises in Europe, “coopetition” in a bottom-up Federation”, IFIR, University of Kentucky, Lexington, Ky, WP 2006-10, 39p.
  • GERARD, M. and F. RUIZ, 2006, “Interjurisdictional Competition for Higher Education and Firms”, CESifo,Munich, WP 1719, 31p. GERARD, M., 2005, “Multijurisdictional firms and governments’ strategies under alternative tax designs”, CESifo, Munich, WP 1527, 28p.
  •  GERARD, M., 2005, “Impôts et prélèvements sociaux dans un monde globalisé”, Journées Jean Dabin, Décembre.

Honnors

  • Gold medal and valedictor, College Saint-Michel, Brussels, 1968.

  • Prize of the European Movement, Belgian section, 1968.

  • CRB Graduate Fellow of the Belgian American Educational Foundation, BAEF, 1974.

  • Research fellowship on European Integration, European Commission, 1982.

  • BACOB Research Prize in Economics and Finance, 1982.

Other

  • Referee for the Journal of Public Economics, International Tax and Public Finance, European Economic Review, FinanzArchiv, Public Finance/Finances Publiques, Economica, Education Economics, Scandinavian Journal of Economics, CESifo Economic Studies, Cahiers Economiques de Bruxelles.
  • Associate editor of Reflets et Perspectives de la Vie économique.
  • Vice-President of the Congrès des Economistes Belges de Langue Française 1998.
  • Board President, L'Arche Internationale (1993-1999); board member, L'Arche en Belgique - De Ark in België (1985-1998).

Dernière mise à jour : 06/07/2005