Christian Valenduc

Associate Researcher


Christian Valenduc holds a master’s in economics degree from the University of Namur (Belgium). He joined the studies department of the Ministry of Finance in Belgium in 1986 and left for retirement at the end of 2020. He joined the ETUI in 2020 as an associate researcher and the CERPE (Centre d’économie régionale et de politique économique) at the University of Namur. During his career at the Ministry of Finance, he was head of tax policy unit and from 2019 to 2020 the acting head of the fiscal and economic policy unit. He also led the secretariat of the tax division of the high Council of Finance, an advisory group of experts to the Minister of Finance.

At the international level, he chaired the OECD working group on tax policy analysis and tax statistics and co-chaired the joint sessions on tax and environment from 2000 to 2010 and remained member of the bureau of these bodies. He also joined the OECD and EU Economic Policy Committees.

Christian Valenduc is a professor at the University of Louvain-La-Neuve and was lecturer at the University of Namur. Most of his publications relates to tax policy analysis domestic and international issues. He is the chief editor of Reflets et perspectives de la vie économique and president of the Belgian Institute for public finance.

Areas of activity

Economic and fiscal policy.

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Corporate income tax in the EU, the Common Consolidated Corporate Tax Base (CCCTB) and beyond: is it the right way to go?

This working paper reviews key elements of the debate around the Commission’s proposals to tackle the problem of low effective tax rates for multi-national companies by instituting a Common Corporate Tax Base (CCTB). The paper begins with a non-technical discussion of the main issues, including earlier OECD and G20 proposals, and their implications... Find out more