Simon Margolin
Welcome! I am sixth-year Ph.D. Candidate in Economics at Princeton University.Â
I study Macroeconomics, Public Finance and Labor.
I am on the 2024-25 academic job market. You can find my CV here.
Working papers
Micro vs. Macro Corporate Tax Incidence (Paper)
Abstract: This paper studies the unequal incidence of corporate taxes across firms and its consequences for macroeconomic outcomes. I develop a dynamic general equilibrium Harberger model with heterogeneous workers and firms. I show that corporate tax cuts generate stronger wage increases at capital intensive firms, and that this heterogeneous effect creates a discrepancy between micro and macro estimates of their impact on workers' welfare. I confirm the core firm-level mechanisms using French employer-employee data and multiple reforms over the period 2009-2019. I calibrate the model using moments from these same data, and evaluate the short vs. long run, and micro vs. macro consequences of corporate tax reforms. When firm heterogeneity, general equilibrium dynamics and fiscal externalities are taken into account, workers do not bear the burden of the corporate income tax. Using estimates from micro-empirical designs that abstract from these three dimensions overestimates their share of this burden by more than 30 percentage points.
Work in progress
Unemployment Insurance and the Quality of Job Seekers
Firm-specific Human Capital and Labor Market Power, with John Grigsby and Gianluca Violante
The Anatomy of Worker Flows in Distressed Firms, with Maxime Gravoueille and Thomas Zuber