Professor of Tax Law, University of Leeds| Advisory Panel, UK OBR | Tax Law, Policy and Enforcement | New book: "Taxation and Inequalities" (2025)https://bsky.app/profile/delaferiar.bsky.socialhttps://bsky.app/profile/delaferiar.bsky.social/post/3m37ygbxgd22nNew 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. https://www.youtube.com/watch?v=8gAmeFH4b4w15 Oct 2025 10:02 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3m37ygbxgd22nhttps://bsky.app/profile/delaferiar.bsky.social/post/3lyczrbzlcs2wDelighted 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.08 Sep 2025 10:48 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3lyczrbzlcs2whttps://bsky.app/profile/delaferiar.bsky.social/post/3lxs3owema22qVAT 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.01 Sep 2025 17:07 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3lxs3owema22qhttps://bsky.app/profile/delaferiar.bsky.social/post/3lthoezmk7s2iSome 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.08 Jul 2025 16:02 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3lthoezmk7s2ihttps://bsky.app/profile/delaferiar.bsky.social/post/3loj4bj3zfk2qIt 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!06 May 2025 14:37 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3loj4bj3zfk2qhttps://bsky.app/profile/delaferiar.bsky.social/post/3lodsbrya7c2g6 weeks after release. Turns out people do actually want to hear complex answers. Thanks to everyone for reading. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=510694204 May 2025 11:55 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3lodsbrya7c2ghttps://bsky.app/profile/delaferiar.bsky.social/post/3lmwecb5fos27Today, 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. https://www.zeit.de/2025/16/eu-digitalsteuer-tech-konzerne-us-zoelle/komplettansicht16 Apr 2025 10:15 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3lmwecb5fos27https://bsky.app/profile/delaferiar.bsky.social/post/3lmh74yc33k24Is this a good moment to highlight that I have been working on a paper on tax (legal) uncertainty on economic and administrative behaviour? [contains quote post or other embedded content]10 Apr 2025 09:33 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3lmh74yc33k24https://bsky.app/profile/delaferiar.bsky.social/post/3lmezlg4mtk2nBut 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. [contains quote post or other embedded content]09 Apr 2025 12:48 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3lmezlg4mtk2nhttps://bsky.app/profile/delaferiar.bsky.social/post/3lmccenjgok2mMy standard rule, according to which the political salience of taxes is inversely proportional to the health of a nation, is, unfortunately, holding up well.08 Apr 2025 10:47 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3lmccenjgok2mhttps://bsky.app/profile/delaferiar.bsky.social/post/3lltzoldois2lOn 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. https://www.bbc.co.uk/sounds/play/m0029j9j?partner=uk.co.bbc&origin=share-mobile02 Apr 2025 18:34 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3lltzoldois2lhttps://bsky.app/profile/delaferiar.bsky.social/post/3llt5g33glc2zI will be on BBC R4 today for @danneidle.bsky.social 's great Untaxing series, to talk about cakes and biscuits. Podcast available after airing. https://www.bbc.co.uk/programmes/m0029j9j02 Apr 2025 10:09 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3llt5g33glc2zhttps://bsky.app/profile/delaferiar.bsky.social/post/3lljpo7ywys2hBeing a tax lawyer in the 90s, the Hollywood version.29 Mar 2025 16:09 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3lljpo7ywys2hhttps://bsky.app/profile/delaferiar.bsky.social/post/3ll2avde7i22f"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. https://taxprof.typepad.com/taxprof_blog/2025/03/the-top-five-new-tax-papers-3.html23 Mar 2025 12:34 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3ll2avde7i22fhttps://bsky.app/profile/delaferiar.bsky.social/post/3lkv5lutz6k2pBig 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.21 Mar 2025 11:52 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3lkv5lutz6k2phttps://bsky.app/profile/delaferiar.bsky.social/post/3lksnkwiagc2rThe 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. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=510694220 Mar 2025 12:00 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3lksnkwiagc2rhttps://bsky.app/profile/delaferiar.bsky.social/post/3lknrucma422ySix papers now free to download! Research leave is a key time to update online presence. Last time I was on research leave (2019), I made many of my older articles (in EN) free to download on SSNR. I did the same now, but for some of my old articles in PT. https://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=207535918 Mar 2025 13:33 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3lknrucma422yhttps://bsky.app/profile/delaferiar.bsky.social/post/3ljzxq2smws2rA minha entrevista ao @jnegocios.bsky.social sobre a nossa proposta para um IVA progressivo. Obrigada à Filomena Lança pelo interesse. https://www.jornaldenegocios.pt/economia/impostos/iva/detalhe/iva-a-taxa-unica-e-receita-para-apoio-a-familias-de-baixo-rendimento10 Mar 2025 16:25 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3ljzxq2smws2rhttps://bsky.app/profile/delaferiar.bsky.social/post/3ljrmzr2q622qWhen your son is sick at home, and decides to watch the news.07 Mar 2025 08:52 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3ljrmzr2q622qhttps://bsky.app/profile/delaferiar.bsky.social/post/3ljagp4mnz22eJust before we all disappear for the weekend, an "all-in-one" on the Taxation and Inequalities project! My general report is available here: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=510694228 Feb 2025 12:44 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3ljagp4mnz22ehttps://bsky.app/profile/delaferiar.bsky.social/post/3liywl7vpss2eTMW you are the subject of your own research. On the challenges of labour mobility and demographics, and the growing use of preferential tax regimes to address them. [contains quote post or other embedded content]25 Feb 2025 13:07 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3liywl7vpss2ehttps://bsky.app/profile/delaferiar.bsky.social/post/3livx4t5sgc24Or, this Monday? [contains quote post or other embedded content]24 Feb 2025 08:39 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3livx4t5sgc24https://bsky.app/profile/delaferiar.bsky.social/post/3litjlorot224Going out for a run this Sunday? Cutting the grass (or waiting in line to vote)? You can maximise your time by listening about taxes and inequality at the same time! New episode of the Tax Stories, hosted by the fantastic @taxstories.bsky.social, out now. https://janistax.substack.com/p/ep70-rita-de-la-feria-on-movies-and?r=c5dog&utm_campaign=post&utm_medium=web&triedRedirect=true23 Feb 2025 09:31 +0000at://did:plc:unyaker7s2iq7mnlflzohu7a/app.bsky.feed.post/3litjlorot224