Pierre Garello is currently Professor of Economics at the University Paul Cézanne Aix-Marseille. He received his Bachelor education from that same university and received his PhD from New York University. He taught at the Universities of Montepellier and Saint Etienne, France and was invited to lecture in Warsaw, Sofia, Bucharest, Vilnius, Jena, Guatemala City, Washington, Roma, Vienna and Haifa. He is Director of Academic Affairs for the Institute of Economic Studies-Europe and Director of Research for IREF. He is editor of the “Journal des Economistes et des Etudes Humaines”. Besides taxation and public finance (he is editor of the Yearbook of Taxation in Europe), his field of specialization includes Decision Theory and Law and Economics. He is director of the Law and Economics Erasmus Mundus Master Program at The University Paul-Cézanne. His recent publications include: “Is there a Third way?: The cognitive requirement for the implementation of a third way” (2003), “The Breach of Contract in French Law: between safety-of-expectations and efficiency” (2003),“The dynamics of fiscal federalism” (2003), “A special issue on Fiscal systems in of Journal des Economistes et des Etudes Humaines”, (Vol.13, No. 4.), “Insider Trading and Takeovers: How efficient is the regulation?” (2004), “Peut-on éradiquer la corruption?” (2005),“Looking, without success, for a good reason not to worry about Public Debt” (2006), “The Road to efficient taxation in China” (2006),“Removing some obstacles to a better understanding of the trade-growth relationship: How can we deal with the race-to-the bottom argument?” (2006), “Feasibility of a Free Trade Agreement between Georgia and the European Union” (2007), “Reflections on the Nature of Competition Law” (2008), “Hayek’s challenges are worth pursuing” (2009), “The notion of damages to the economy in French Law” (2009), “Taxation in Europe 2010” (2010), “A study on counterfeiting and piracy in Georgia”(2010), ‘“Flat tax”, “Profit”, “Unintended Consequences”, entries for the Dictionnaire du libéralisme’ (2010).