Emilie Caldeira is an Associate Professor at the School of Economics and the Centre d’Etudes et de Recherche en Développement International (CERDI/CNRS) at the Université Clermont-Auvergne since 2013. She mainly works on taxation issues in Developing Countries. As a member of the panel of experts of the Public Finance Department of the International Monetary Fund (IMF) and of the FERDI tax program, she has participated in several technical assistance missions of the Department of Fiscal Affairs since 2015 and took part in several waves of assessment of tax expenditures in Togo, Mauritania, Madagascar, Guinea and Cameroon. She also participates in the elaboration of Ferdi's methodological guides on the evaluation of the budgetary cost and the economic impact of tax expenditures.