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Rita de la Feria

@delaferiar.bsky.social

1.4K followers 430 following 240 posts

Professor of Tax Law, University of Leeds| Advisory Panel, UK OBR | Tax Law, Policy and Enforcement | New book: "Taxation and Inequalities" (2025)

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Rita de la Feria @delaferiar.bsky.social · Jul 8

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.

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Rita de la Feria @delaferiar.bsky.social · 23h

New episode of a new podcast. We talked about global tax trends, challenges, opportunities, and how to prepare for the tax system of the future. All intertwined with stories, career advice, and a lot of laughter. Hope people find it useful.
www.youtube.com/watch?v=8gAm...

The most important global VAT questions, trends and challenges - Rita de La Feria

YouTube video by Vatvocate

www.youtube.com

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Rita de la Feria @delaferiar.bsky.social · Sep 8

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.

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Rita de la Feria @delaferiar.bsky.social · Sep 1

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....

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Rita de la Feria @delaferiar.bsky.social · Sep 1

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.

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Rita de la Feria @delaferiar.bsky.social · Jul 8

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

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

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Reposted by Rita de la Feria

University of Leeds - School of Law @lawatleeds.bsky.social · May 28

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

Untaxing - 3.Jaffa Cake or Biscuit? - BBC Sounds

Dan Neidle reveals the unexpected ways tax shapes our world.

tinyurl.com

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Rita de la Feria @delaferiar.bsky.social · May 6

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!

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Rita de la Feria @delaferiar.bsky.social · May 4

6 weeks after release. Turns out people do actually want to hear complex answers. Thanks to everyone for reading.
papers.ssrn.com/sol3/papers....

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Rita de la Feria @delaferiar.bsky.social · Apr 16

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...

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

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Rita de la Feria @delaferiar.bsky.social · Apr 10

E hoje a realidade. Foi sol de pouca dura.

Rita de la Feria @delaferiar.bsky.social · Apr 10

Vantagens comparativas e vieses comportamentais. Ontem foi o alívio.

Rita de la Feria @delaferiar.bsky.social · Apr 10

Is this a good moment to highlight that I have been working on a paper on tax (legal) uncertainty on economic and administrative behaviour?

Chris Giles @chrisgiles.ft.com · Apr 10

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

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Rita de la Feria @delaferiar.bsky.social · Apr 10

Não se tomam. Adiam-se e procuram-se outros mercados onde haja mais segurança jurídica.

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Reposted by Rita de la Feria

Chris Giles @chrisgiles.ft.com · Apr 10

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Rita de la Feria @delaferiar.bsky.social · Apr 9

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.

University of Leeds - School of Law @lawatleeds.bsky.social · Apr 9

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

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

Reposted by Rita de la Feria

University of Leeds - School of Law @lawatleeds.bsky.social · Apr 9

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

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

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Rita de la Feria @delaferiar.bsky.social · Apr 8

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.

Rita de la Feria @delaferiar.bsky.social · Apr 2

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/...

Untaxing - 3.Jaffa Cake or Biscuit? - BBC Sounds

Dan Neidle reveals the unexpected ways tax shapes our world.

www.bbc.co.uk

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Rita de la Feria @delaferiar.bsky.social · Apr 2

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...

BBC Radio 4 - Untaxing, 3.Jaffa Cake or Biscuit?

Dan Neidle reveals the unexpected ways tax shapes our world.

www.bbc.co.uk

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Reposted by Rita de la Feria

Dan Neidle @danneidle.bsky.social · Mar 31

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.

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Reposted by Rita de la Feria

Dan Neidle @danneidle.bsky.social · Mar 31

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...

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Rita de la Feria @delaferiar.bsky.social · Mar 29

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....

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

Rita de la Feria @delaferiar.bsky.social · Mar 29

Being a tax lawyer in the 90s, the Hollywood version.

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Reposted by Rita de la Feria

Matt Collin @mattcollin.bsky.social · Mar 28

@delaferiar.bsky.social released a new book chapter on tax fairness

papers.ssrn.com/sol3/papers....

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Rita de la Feria @delaferiar.bsky.social · Mar 23

"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 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

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Rita de la Feria @delaferiar.bsky.social · Mar 21

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.

Rita de la Feria @delaferiar.bsky.social · Mar 21

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.

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Rita de la Feria @delaferiar.bsky.social · Mar 20

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.

Ep.70 Rita de la Feria - On Movies And Fairness

Tax Stories: Life, Business & Tax · Episode

open.spotify.com

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Rita de la Feria @delaferiar.bsky.social · Mar 20

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....

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