Rita de la Feria

University of Leeds

Professor of Tax Law

School of Law

Liberty Building

Leeds, LS2 9JT

United Kingdom

SCHOLARLY PAPERS

33

DOWNLOADS
Rank 3,980

SSRN RANKINGS

Top 3,980

in Total Papers Downloads

14,188

SSRN CITATIONS
Rank 34,588

SSRN RANKINGS

Top 34,588

in Total Papers Citations

16

CROSSREF CITATIONS

7

Ideas:
“  The Progressive VAT (with A. Swistak); Managing Global Tax Competition; General Theory of Anti-Avoidance Mechanisms (with L. Parada)  ”

Scholarly Papers (33)

1.

The Impact of Public Perceptions on General Consumption Taxes

(2020) British Tax Review 67/5, 637-669
Number of pages: 33 Posted: 08 Feb 2021 Last Revised: 27 Apr 2021
Rita de la Feria and Michael Walpole
University of Leeds and UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX
Downloads 2,983 (6,086)

Abstract:

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Tax policy, political economy, VAT

2.

Ending VAT Exemptions: Towards a Post-Modern VAT

in Rita de la Feria (ed.), VAT Exemptions: Consequences and Design Alternatives (Wolters Kluwer, 2013), pp. 3-36
Number of pages: 34 Posted: 02 Jun 2013
Rita de la Feria and Richard Krever
University of Leeds and University of Western Australia Law School
Downloads 1,390 (20,235)

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3.

The Impact of Digitalisation on Personal Income Taxes

(2021) British Tax Review 2, 154-168
Number of pages: 16 Posted: 27 Apr 2021 Last Revised: 20 Jun 2021
Rita de la Feria and Giorgia Maffini
University of Leeds and University of Oxford - Said Business School
Downloads 1,265 (23,317)

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Digital economy, remote working, personal income taxes, tax competition, COVID19

4.

On the Evolving VAT Concept of Fixed Establishment

(2021) EC Tax Review 30(5/6), 201-206
Number of pages: 8 Posted: 11 Jan 2022 Last Revised: 28 Feb 2022
Rita de la Feria
University of Leeds
Downloads 982 (33,587)

Abstract:

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Tax, VAT, Permanent Establishment, Fixed Establishment, Digital Economy

5.

Tax Fraud and Selective Law Enforcement

(2020) Journal of Law and Society 47(2), 193-359
Number of pages: 31 Posted: 08 Feb 2020 Last Revised: 16 Jun 2020
Rita de la Feria
University of Leeds
Downloads 861 (40,392)
Citation 1

Abstract:

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Tax enforcement, tax fraud, crime control

6.

EU General Anti-(Tax) Avoidance Mechanisms: From GAAP to GAAR

In G Loutzenhiser and R de la Feria (eds), The Dynamics of Taxation (Oxford: Hart Publishing, 2020), 155-183
Number of pages: 26 Posted: 24 Nov 2019 Last Revised: 08 Oct 2021
Rita de la Feria
University of Leeds
Downloads 781 (45,972)
Citation 1

Abstract:

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Tax, General Anti-Avoidance Rules, Anti-Avoidance Principles, Abuse of Law

7.

The Perceived (Un)Fairness of the Global Minimum Corporate Tax Rate

In W. Haslehner et al (eds), The Pillar 2 Global Minimum Tax (Edward Elger, 2022) forthcoming
Number of pages: 20 Posted: 22 Sep 2022
Rita de la Feria
University of Leeds
Downloads 663 (57,108)

Abstract:

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Tax policy, Corporate Taxation, International Tax Policy, Tax Coordination, Tax Competition

8.

The Robotisation of Tax Administration

In A. Grau (ed), Interactive Robotics: Legal, Ethical, Social and Economic Aspects (Springer Nature, 2022), Ch 20, forthcoming
Number of pages: 5 Posted: 28 Mar 2022 Last Revised: 20 Apr 2022
Rita de la Feria and Maria Amparo Grau Ruiz
University of Leeds and Independent
Downloads 558 (71,180)

Abstract:

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Taxation, tax administration, robotics, AI

9.

Taxing Robots

In A. Grau (ed), Interactive Robotics: Legal, Ethical, Social and Economic Aspects (Springer Nature, 2022), Ch 17, Forthcoming
Number of pages: 4 Posted: 09 Apr 2022
Rita de la Feria and Maria Amparo Grau Ruiz
University of Leeds and Independent
Downloads 501 (81,296)

Abstract:

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Taxation, tax, personal income taxes, robotics, AI

10.

Addressing VAT Fraud in Developing Countries: The Tax Policy-Administration Symbiosis

(2019) Intertax 47/11, 950-967
Number of pages: 18 Posted: 14 Nov 2019 Last Revised: 08 Oct 2021
Rita de la Feria and Anculien Schoeman
University of Leeds and University of Pretoria
Downloads 436 (95,838)
Citation 1

Abstract:

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tax fraud, tax policy, tax administration, VAT, developing countries

11.

EU VAT Principles as Interpretative Aids to EU VAT Rules: The Inherent Paradox

In M. Lang et al (eds), Recent VAT Case Law of the CJEU (Linde, 2016)
Number of pages: 26 Posted: 20 Jan 2016 Last Revised: 13 Nov 2019
Rita de la Feria
University of Leeds
Downloads 415 (101,466)
Citation 2

Abstract:

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Tax, VAT, Tax Base, Exemptions

12.

The New VAT General Reverse-Charge Mechanism

(2019) EC Tax Review 28/4, 172-175
Number of pages: 4 Posted: 04 Dec 2019 Last Revised: 08 Oct 2021
Rita de la Feria
University of Leeds
Downloads 397 (106,817)

Abstract:

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Tax, VAT Fraud, Retail Sales Tax, Compliance

13.

Thin Capitalization Rules in the Context of the CCCTB

In M. Lang et al (eds.), Common Consolidated Corporate Tax Base (Vienna: Linde Verlag, 2008), 817
Number of pages: 40 Posted: 17 Jul 2013 Last Revised: 07 Jan 2020
Ana Paula Dourado and Rita de la Feria
University of Lisbon - Institute for Economic, Financial and Fiscal (IDEFF) and University of Leeds
Downloads 372 (114,951)

Abstract:

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Tax, Avoidance, Thin Capitalisation, CCCTB

14.

Permanent Establishments in Indirect Taxation

Number of pages: 30 Posted: 14 May 2019 Last Revised: 02 Jul 2021
Rita de la Feria
University of Leeds
Downloads 310 (140,007)

Abstract:

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International Tax, VAT, Permanent Establishment

15.

The EU Financial Transaction Tax as an Unsuitable and Unnecessary Proxy Tax

Canadian Tax Journal/Revue Fiscale Canadienne, 2016, Vol. 64, No. 2, p. 373
Number of pages: 16 Posted: 02 Feb 2017 Last Revised: 27 Jan 2020
Rita de la Feria and Richard Ness
University of Leeds and Linklaters LLP
Downloads 277 (157,207)

Abstract:

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financial services, value-added tax, European Union

16.

Designing and Implementing a Destination-Based Corporate Tax

Oxford University Centre for Business Taxation WP 14/07, May 2014
Number of pages: 27 Posted: 26 Nov 2019
Michael P. Devereux and Rita de la Feria
Centre for Business Taxation, Oxford University and University of Leeds
Downloads 276 (157,787)
Citation 5

Abstract:

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destination-based corporate income tax, international tax reform

17.

VAT and the EC Internal Market: The Shortcomings of Harmonisation

In D. Weber (ed.), Traditional and Alternative Routes to European Tax Integration (Amsterdam: IBFD, 2010), 267-308
Number of pages: 39 Posted: 19 Jul 2013 Last Revised: 05 Jan 2020
Rita de la Feria
University of Leeds
Downloads 217 (199,353)
Citation 3

Abstract:

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internal market, fundamental freedoms, EU tax harmonisation, VAT

18.

The Definitive VAT System: Breaking with Transition

(2018) EC Tax Review 27/3, 122-126
Number of pages: 5 Posted: 03 Dec 2019 Last Revised: 08 Oct 2021
Rita de la Feria
University of Leeds
Downloads 180 (235,652)
Citation 1

Abstract:

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VAT, place of supply, rates, exemptions

19.

On Prohibition of Abuse of Law as a General Principle of EU Law

(2020) EC Tax Review 4, 142-146
Number of pages: 7 Posted: 09 Jul 2020 Last Revised: 17 Sep 2020
Rita de la Feria
University of Leeds
Downloads 178 (237,973)

Abstract:

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Tax avoidance, abuse of law, general principles of EU law, GAAR

20.

Blueprint for Reform of VAT Rates in Europe

(2015) Intertax 43(2), 154-171
Number of pages: 21 Posted: 14 May 2019 Last Revised: 08 Oct 2021
Rita de la Feria
University of Leeds
Downloads 137 (294,624)
Citation 1

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21.

Surcharges and Penalties in UK Tax Law

In R. Seer and A.L. Wilms (eds.), Surcharges and Penalties in Tax Law (Amsterdam: IBFD, 2016)
Number of pages: 38 Posted: 21 Aug 2015 Last Revised: 07 Jan 2020
Rita de la Feria and Parintira Tanawong
University of Leeds and Durham University - Law School
Downloads 129 (308,431)
Citation 1

Abstract:

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Tax penalties, tax fraud

22.

Towards an [Unlawful] Modernized EU VAT Rate Policy

(2017) EC Tax Review 2, 89-95
Number of pages: 11 Posted: 17 Nov 2019
Rita de la Feria and Max Schofield
University of Leeds and 3 PB Barristers
Downloads 123 (319,327)
Citation 1

Abstract:

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EU Taxation, Tax, VAT, Rates

23.

Prohibition of Abuse of (Community) Law: The Creation of a General Principle of EC Law Through Tax

(2008) Common Market Law Review 45, 395
Number of pages: 44 Posted: 05 Nov 2019
Rita de la Feria
University of Leeds
Downloads 121 (323,167)
Citation 5

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Prohibition of Abuse of Law, Tax, General Principles of EU law

24.

Italmoda: The Birth of the Principle of Third-Party Liability for VAT Fraud

(2016) British Tax Review 4, 262-273
Number of pages: 12 Posted: 05 Nov 2019 Last Revised: 14 Jan 2021
Rita de la Feria and Rebecca Foy
University of Leeds and 15 Old Square Chambers
Downloads 116 (332,993)
Citation 1

Abstract:

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tax fraud, VAT, third-party liability

25.

The Economic Effects of EU Tax Jurisprudence

(2016) European Law Review 41(1), 44-71
Number of pages: 32 Posted: 04 Nov 2019
Rita de la Feria and Clemens Fuest
University of Leeds and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 106 (354,385)
Citation 1

Abstract:

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European Law, Public Economics, Tax, Court of Justice of EU

26.

When do Dealings in Shares Fall Within the Scope of VAT?

(2008) EC Tax Review 17(1), 25-40
Number of pages: 21 Posted: 17 Nov 2019 Last Revised: 08 Oct 2021
Rita de la Feria
University of Leeds
Downloads 70 (454,333)

Abstract:

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VAT, financial services, dealings in shares

27.

Place Where the Supply/Activity is Effectively Carried Out as an Allocation Rule: VAT vs Direct Taxation

In M. Lang et al (eds.), Value Added Tax and Direct Taxation – Similarities and Differences (Amsterdam: IBFD, 2009), 961-1014
Number of pages: 53 Posted: 18 Nov 2019 Last Revised: 07 Jan 2020
Rita de la Feria
University of Leeds
Downloads 67 (464,732)

Abstract:

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VAT, Corporate Income Tax, Allocation Rules

28.

EU VAT Treatment of Insurance and Financial Services (Again) Under Review

(2007) EC Tax Review 16/2, 74-89
Number of pages: 16 Posted: 05 Dec 2019 Last Revised: 08 Oct 2021
Rita de la Feria
University of Leeds
Downloads 66 (468,298)
Citation 2

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VAT, Exemptions, Financial Services

29.

Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models Compared

(2009) International and Comparative Law Quarterly 58(4), 897–932
Number of pages: 41 Posted: 17 Nov 2019
Rita de la Feria and Michael Walpole
University of Leeds and UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX
Downloads 65 (471,939)
Citation 1

Abstract:

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Tax, VAT, financial services

30.

Opting for Opting-In? An Evaluation of the European Commission’s Proposals for Reforming VAT on Financial Services

Fiscal Studies, Vol. 31, No. 2, 2010
Number of pages: 40 Posted: 24 Nov 2019
Rita de la Feria and Ben Lockwood
University of Leeds and University of Warwick
Downloads 42 (571,648)
Citation 1

Abstract:

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VAT, exemptions, financial services

31.

HMRC v Weald Leasing Ltd. not only Artificial: The Abuse of Law Test in VAT

(2008) British Tax Review 5, 556-563
Number of pages: 6 Posted: 05 Mar 2021
Rita de la Feria
University of Leeds
Downloads 39 (587,355)

Abstract:

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tax avoidance, abuse of law, VAT

32.

The EU VAT Treatment of Public Sector Bodies: Slowly Moving in the Wrong Direction

(2009) Intertax 37/3, 148-165
Number of pages: 20 Posted: 17 Nov 2019 Last Revised: 08 Oct 2021
Rita de la Feria
University of Leeds
Downloads 37 (598,354)

Abstract:

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VAT, exemptions, public sector

33.

Reverberation of Legal Principles: Further Thoughts on the Development of an EU Principle of Prohibition of Abuse of Law

In R. de la Feria and S. Vogenauer (eds), Prohibition of Abuse of Law – A New General Principle of EU Law (Hart Publishing, 2011)
Number of pages: 18 Posted: 05 Nov 2019 Last Revised: 07 Jan 2020
Rita de la Feria
University of Leeds
Downloads 28 (653,934)

Abstract:

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Principle of Prohibition of Abuse of Law, Tax, General Principles of EU Law