Delighted to share that from Oct 1st I'll be Visiting Professor of Law at Oxford University! I first joined Oxford in 2007. I'm immensely honoured that the @oxfordlawfac.bsky.social has now formally granted me the Visiting Prof title. As @judithfreedman.bsky.social says no-one ever leaves Oxford.
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....
VAT is the most efficient, neutral, pro-growth, tax. Yes, it can also be regressive, but in many countries - and all developed ones - there are known ways of overcoming this. So why do so many countries apply exemptions? Not for equity reasons; but for political economy ones.
by Rita de la Feria — Reposted by: Rita de la Feria
Some big (research) news: my book on Taxation and Inequalities is out! Sometimes life comes at you fast. The book went on sale the day of my father's funeral, and I wasn't present at its formal launch in Bergen. Nevertheless, it's out there now, in all its glory.
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
Reposted by: Rita de la Feria
Is the Jaffa Cake a cake or a biscuit? 🍰🍪
On #NationalBiscuitDay, we revisit this classic conundrum through the lens of VAT.
@delaferiar.bsky.social recently explored this question and its connection to the UK tax system on the #BBC.
Find out more 👉 tinyurl.com/5n8s5u5k
On #NationalBiscuitDay, we revisit this classic conundrum through the lens of VAT.
@delaferiar.bsky.social recently explored this question and its connection to the UK tax system on the #BBC.
Find out more 👉 tinyurl.com/5n8s5u5k
Untaxing - 3.Jaffa Cake or Biscuit? - BBC Sounds
Dan Neidle reveals the unexpected ways tax shapes our world.
tinyurl.com
It has been a hectic month: 1 presentation at the European Parliament, 2 to (different) Finance Ministers, 1 to a PM Cabinet, an UK OBR meeting, and several media interviews.
Now, it's time to go back on the academic road, starting with Brazil next week, 2 years after my last visit. Me aguardem!
Now, it's time to go back on the academic road, starting with Brazil next week, 2 years after my last visit. Me aguardem!
6 weeks after release. Turns out people do actually want to hear complex answers. Thanks to everyone for reading.
papers.ssrn.com/sol3/papers....
papers.ssrn.com/sol3/papers....
Today, on the German @zeit.de, my short comments on the spread of digital taxes. The world has fundamentally changed since 2020/2021, and the environment in which the OECD Pillars were developed no longer exists. We need to adapt.
www.zeit.de/2025/16/eu-d...
www.zeit.de/2025/16/eu-d...
EU-Digitalsteuer: Ist die Digitalsteuer eine gute Idee?
Die EU könnte sich mit einer Abgabe für Techkonzerne gegen US-Zölle wehren – und sich damit womöglich selbst schaden.
www.zeit.de
Vantagens comparativas e vieses comportamentais. Ontem foi o alívio.
Is this a good moment to highlight that I have been working on a paper on tax (legal) uncertainty on economic and administrative behaviour?
Não se tomam. Adiam-se e procuram-se outros mercados onde haja mais segurança jurídica.
Reposted by: Rita de la Feria
It's almost impossible to calculate the effective US tariff rate now...
On 2024 trading patterns, the 125% China tariff raises the US effective rate 14 percentage points alone...
... that won't happen
On 2024 trading patterns, the 125% China tariff raises the US effective rate 14 percentage points alone...
... that won't happen
But not because of tariffs! VAT and tariffs are fundamentally different; it's a false equivalence. Me (despite being on research leave) weighing in on the topic of our times.
Reposted by: Rita de la Feria
Our Prof @delaferiar.bsky.social speaks to the @telegraphnews.bsky.social about #tax #reform: “A VAT reform should happen.”
tinyurl.com/ye23e7n8
@cblpleeds.bsky.social #VAT #AcademicSky #LawSky
tinyurl.com/ye23e7n8
@cblpleeds.bsky.social #VAT #AcademicSky #LawSky
Trump loathes VAT. Here’s why it might be time to kill it off in Britain
Donald Trump is hardly the first person to resent VAT.
finance.yahoo.com
My standard rule, according to which the political salience of taxes is inversely proportional to the health of a nation, is, unfortunately, holding up well.
On the day VAT is headline news, the prize for best quote goes to @danneidle.bsky.social:"Jaffa Cakes is the price of political cowardice" Wiser (tax) words have rarely been spoken.
I talk to Dan about how we got here, and the massive gains a VAT reform would bring.
www.bbc.co.uk/sounds/play/...
I talk to Dan about how we got here, and the massive gains a VAT reform would bring.
www.bbc.co.uk/sounds/play/...
Untaxing - 3.Jaffa Cake or Biscuit? - BBC Sounds
Dan Neidle reveals the unexpected ways tax shapes our world.
www.bbc.co.uk
I will be on BBC R4 today for @danneidle.bsky.social 's great Untaxing series, to talk about cakes and biscuits. Podcast available after airing.
www.bbc.co.uk/programmes/m...
www.bbc.co.uk/programmes/m...
BBC Radio 4 - Untaxing, 3.Jaffa Cake or Biscuit?
Dan Neidle reveals the unexpected ways tax shapes our world.
www.bbc.co.uk
Reposted by: Rita de la Feria
This is the napkin on which a young economist called Art Laffer doodled a curve that he said showed that tax rises would reduce tax revenue.
It's the most consequential napkin in history, inspiring a movement that led to series of tax cuts in the US, UK and across the world.
It's the most consequential napkin in history, inspiring a movement that led to series of tax cuts in the US, UK and across the world.
Reposted by: Rita de la Feria
The first episode of my new Radio 4 series, Untaxing, is 1.45pm today; then the same time every day this week. Available on BBC Sounds as soon as each episode airs.
BBC Sounds link: www.bbc.co.uk/programmes/m...
BBC Sounds link: www.bbc.co.uk/programmes/m...
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
Reposted by: Rita de la Feria
"Taxation and Inequalities" takes top spot. A labour of love, over several years - weekends and holidays - but at least everyone is reading it. Thank you.
taxprof.typepad.com/taxprof_blog...
taxprof.typepad.com/taxprof_blog...
TaxProf Blog: The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #1 and #4. [986 Downloads] Tax Fairness: Reconceptualising Taxation and ...
taxprof.typepad.com
These will be rare public appearances, during this year of research leave and self-imposed closure to write. Very pleased that I will be able to share it with dear friends, like Vanessa Rahal Canado. The events on 14/20 are closed-door, all others are public. See you there, tax nerds.
Big news! Block your agendas: delighted to announce that I will be in Brazil in May, for a massive tax tour, at the invitation of the incomparable
@rodrigomaiarj.bsky.social. Focus will be primarily on results of the Taxation of Inequalities project, with a small incursion into excise taxes.
@rodrigomaiarj.bsky.social. Focus will be primarily on results of the Taxation of Inequalities project, with a small incursion into excise taxes.
Or if you couldn't be bothered reading 88 pages, you can listen to a discussion of the main results in this podcast:
open.spotify.com/episode/5yE7...
The book with be out in June.
open.spotify.com/episode/5yE7...
The book with be out in June.
Ep.70 Rita de la Feria - On Movies And Fairness
Tax Stories: Life, Business & Tax · Episode
open.spotify.com
The final draft of my (large) report on the Taxation and Inequalities project has now been posted, free to download, on SSRN. A new analytical framework, based on data from 33 countries, covering all areas of the tax system, from wealth to environmental taxes.
papers.ssrn.com/sol3/papers....
papers.ssrn.com/sol3/papers....
Articles in PT posted now are primarily on VAT and/or on tax avoidance /abuse of law (of course, available articles in EN include also many other topics).