Emmanuelle Deglaire

Associate Professor

EDHEC Augmented Law Institute Researcher

Main contributions

Revue de l?OFCE (2021), Economics of Governance (2021), Thomson Reuters Journal of International Taxation (2020)

Discipline: Law
Faculty: Accounting, Control & Legal Affairs
Expertise: Tax Law, Entrepreneurship


Emmanuelle DEGLAIRE is law teacher at EDHEC Business School, specialized in both business law and tax matters. She received her Ph.D. working on taxation of French partnerships with Mr. Maurice Cozian. She quitted her solicitor activity to join the EDHEC group in September 2009 where she is a faculty member. She is teaching legal & tax matters, with a very personal pedagogical style developed all along the years to perfectly match her audience: from Bachelor students up to executive programme. She is also a member of the EDHEC Augmented Law Institute where she works on the impact on the tax system of the digitalization of the economy, with a special focus on the taxation of data.

Publications of Emmanuelle Deglaire

15.09.2023 - EDHEC publication

The digital maturity of tax departments

Emmanuelle Deglaire, Gilles Vincent du Laurier, Walid Eljaafari

EDHEC Augmented Law Institute, EDHEC Augmented Law Institute Publication, September 2023

12.06.2023 - Article in a non peer reviewed journal

Fiscalité comportementale - Pour être efficace, la hausse des taxes doit être significative et soudaine

Emmanuelle Deglaire

Observatoire de la fiscalité comportementale, Volume 06/2023, June 2023

15.05.2023 - EDHEC publication

Etude sur la maturité digitale des directions fiscales

Emmanuelle Deglaire

EDHEC Augmented Law Institute, EDHEC Augmented Law Institute Publication, May 2023

23.09.2021 - Article in a peer reviewed journal

Exposure to tax dilemmas deteriorate individuals' self-declared tax morale

Emmanuelle Deglaire, Peter Daly, Le Lec Fabrice

Economics of Governance, September 2021

20.09.2021 - Article in a peer reviewed journal

L’hétérogénéité des stratégies d'entreprises en matière de crédit impôt recherche

Emmanuelle Deglaire, Courtioux Pierre, Métivier François, Reberioux Antoine

Revue de l’OFCE, Volume 175 (2021/5), September 2021, Pages 1 - 28

Derniers articles EDHEC Vox


To declare or not to declare: that is the experiment!

  • Fabrice LeLEC , University of Lille
  • Emmanuelle Deglaire , Associate Professor