Rita de la Feria
@delaferiar.bsky.social
Professor of Tax Law, University of Leeds| Advisory Panel, UK OBR | Tax Law, Policy and Enforcement | New book: "Taxation and Inequalities" (2025)
Until we acknowledge this, and start working on overcoming the political economy problem, we will continue applying VATs that are at best sub-optimal, at worst both inefficient *and* unfair. Full paper here: papers.ssrn.com/sol3/papers....
September 1, 2025 at 5:08 PM
Until we acknowledge this, and start working on overcoming the political economy problem, we will continue applying VATs that are at best sub-optimal, at worst both inefficient *and* unfair. Full paper here: papers.ssrn.com/sol3/papers....
It can now be purchased here:
www.ibfd.org/shop/book/ta...
With detailed data from 33 countries, I hope it can be useful not just for lawyers and policymakers, but to economists and political scientists. Onwards and upwards. #Taxation #inequality
www.ibfd.org/shop/book/ta...
With detailed data from 33 countries, I hope it can be useful not just for lawyers and policymakers, but to economists and political scientists. Onwards and upwards. #Taxation #inequality
Taxation and Inequalities | IBFD
Everyone wants fair taxation, but what do we mean by it? What impact can taxation have on inequalities? To what extent should the tax system be used to redress them? And do we (truly) want it to do so...
www.ibfd.org
July 8, 2025 at 4:04 PM
It can now be purchased here:
www.ibfd.org/shop/book/ta...
With detailed data from 33 countries, I hope it can be useful not just for lawyers and policymakers, but to economists and political scientists. Onwards and upwards. #Taxation #inequality
www.ibfd.org/shop/book/ta...
With detailed data from 33 countries, I hope it can be useful not just for lawyers and policymakers, but to economists and political scientists. Onwards and upwards. #Taxation #inequality
E hoje a realidade. Foi sol de pouca dura.
April 10, 2025 at 3:28 PM
E hoje a realidade. Foi sol de pouca dura.
Vantagens comparativas e vieses comportamentais. Ontem foi o alívio.
April 10, 2025 at 9:35 AM
Vantagens comparativas e vieses comportamentais. Ontem foi o alívio.
Não se tomam. Adiam-se e procuram-se outros mercados onde haja mais segurança jurídica.
April 10, 2025 at 9:31 AM
Não se tomam. Adiam-se e procuram-se outros mercados onde haja mais segurança jurídica.
Maybe I'm being overly optimistic/naive, but I think it has fundamentally changed. For one, I don't think this type of normalisation would happen now (even if people think it they won't say it). And the public's view/tolerance has definitely changed:
papers.ssrn.com/sol3/papers....
papers.ssrn.com/sol3/papers....
Outgroup Bias and the Unacceptability of Tax Fraud
In countries with well-developed welfare state systems, it is often claimed that racial or ethnic minorities impose a heavy burden on social assistance programs
papers.ssrn.com
March 29, 2025 at 4:44 PM
Maybe I'm being overly optimistic/naive, but I think it has fundamentally changed. For one, I don't think this type of normalisation would happen now (even if people think it they won't say it). And the public's view/tolerance has definitely changed:
papers.ssrn.com/sol3/papers....
papers.ssrn.com/sol3/papers....
Reposted by Rita de la Feria
March 28, 2025 at 10:41 AM