Charles Vellutini is a senior economist in the Fiscal Affairs Department of the IMF. He has advised governments on tax policy and trade for over 15 years. He has assisted on improvements on the personal income tax, the VAT, SME taxation, tax expenditures and other tax policy topics. His research has covered the redistributive capacity of taxation, tax policy in fragile states and general equilibrium analysis of tax policy. He has consulted for the European Commission and the World Bank and taught at Toulouse School of Economics. He a graduate from HEC Paris and earned his Ph.D. in economics from Université Paris 1 Panthéon-Sorbonne.