Michelle Harding, Head of the Tax Data and Statistical Analysis Unit, OECD Centre for Tax Policy and Administration
Michelle Harding is a senior economist and Head of the Tax Data and Statistical Analysis Unit at the OECD’s Centre for Tax Policy and Administration. A co-author of the OECD’s recent report on Taxing Virtual Currencies, she is also responsible for the OECD’s Global Revenue Statistics Initiative, the calculation of effective tax rates on labour income, the Tax Database and Corporate Tax Statistics. Michelle’s earlier work at the OECD focussed on environmental taxation and climate change, including the taxation of energy. She was a co-author of the original Taxing Energy Use (OECD, 2013, 2015) and Effective Carbon Rates (OECD, 2016) publications. In 2015, she led the G20 work on the taxation of SMEs, publishing a comprehensive overview of SME taxation in 39 OECD and G20 countries. Michelle has also published work on taxation of dividends, capital gains and interest income, company car taxation, tax autonomy of subnational governments, drivers of consumption tax revenues, and the taxation of transport fuels in OECD countries.
Julien Jarrige, Adviser to the Director and Deputy Director, OECD Centre for Tax Policy and Administration
As an adviser to the Director and Deputy Director of the OECD’s tax policy directorate, Julien Jarrige is involved in major international tax negotiations including on the tax challenges raised by digitalisation, the work on multinationals’ tax avoidance, the exchange of information for tax purposes and tax and development matters. Co-author of the OECD’s report on Taxing Virtual Currencies, Julien was a policy advisor in the Finance track secretariat of Saudi Arabia’s G20 Presidency in 2019-2020. Teaching assistant at Sciences Po Paris’ School of Public Affairs on global economic governance and international taxation in 2018-2019 and 2020-2021, he held various positions within the OECD’s tax policy directorate since 2014, mainly in relation to the Base Erosion and Profit Shifting (BEPS) project. Prior to joining the OECD, Julien worked as an international tax consultant at Deloitte.