Rita de la Feria

University of Leeds

Professor of Tax Law

School of Law

Liberty Building

Leeds, LS2 9JT

United Kingdom

  • University of Leeds

SCHOLARLY PAPERS

36

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Top 2,865

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20,553

SSRN CITATIONS
Rank 29,676

SSRN RANKINGS

Top 29,676

in Total Papers Citations

26

CROSSREF CITATIONS

7

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

  • University of Leeds

Scholarly Papers (36)

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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 3,923 (4,588)
Citation 2

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Tax policy, political economy, VAT

2.

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 1,805 (15,992)
Citation 3

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

3.

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 1,744 (16,897)

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4.

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

In W. Haslehner et al (eds), The Pillar 2 Global Minimum Tax (Edward Elgar, 2023), forthcoming
Number of pages: 20 Posted: 22 Sep 2022 Last Revised: 04 Jan 2023
Rita de la Feria
University of Leeds
Downloads 1,711 (17,437)

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

5.

Tax Fraud and Selective Law Enforcement

(2020) Journal of Law and Society 47(2), 240-270
Number of pages: 31 Posted: 08 Feb 2020 Last Revised: 01 Mar 2023
Rita de la Feria
University of Leeds
Downloads 1,239 (28,316)
Citation 1

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Tax enforcement, tax fraud, crime control

6.

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 1,107 (33,269)

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

7.

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 896 (44,808)
Citation 1

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

8.

The Robotisation of Tax Administration

In A. Grau (ed), Interactive Robotics: Legal, Ethical, Social and Economic Aspects (Springer Nature, 2022), Ch 20, 115-123
Number of pages: 5 Posted: 28 Mar 2022 Last Revised: 04 Jan 2023
Rita de la Feria and Maria Amparo Grau Ruiz
University of Leeds and Independent
Downloads 820 (50,670)
Citation 1

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Taxation, tax administration, robotics, AI

9.

Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters

(2023) EC Tax Review 1, 2-8
Number of pages: 12 Posted: 04 Jan 2023 Last Revised: 18 Jan 2023
Rita de la Feria
University of Leeds
Downloads 770 (55,072)

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taxation, EU tax policy, tax sovereignty, EU legislative procedure

10.

Taxing Robots

In A. Grau (ed), Interactive Robotics: Legal, Ethical, Social and Economic Aspects (Springer Nature, 2022), Ch 17, 93-99
Number of pages: 4 Posted: 09 Apr 2022 Last Revised: 14 Apr 2023
Rita de la Feria and Maria Amparo Grau Ruiz
University of Leeds and Independent
Downloads 693 (63,347)
Citation 1

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Taxation, tax, personal income taxes, robotics, AI

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 515 (92,010)
Citation 2

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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 503 (94,711)

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Tax, VAT Fraud, Retail Sales Tax, Compliance

13.

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 503 (94,711)
Citation 2

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

14.

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 422 (116,627)

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Tax, Avoidance, Thin Capitalisation, CCCTB

15.

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 374 (133,946)

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International Tax, VAT, Permanent Establishment

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 350 (144,515)
Citation 5

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destination-based corporate income tax, international tax reform

17.

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 309 (164,498)
Citation 1

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financial services, value-added tax, European Union

18.

The UK VAT at 50: The Good, the Bad and the Ugly

(2023) British Tax Review 30/3, 307-321
Number of pages: 17 Posted: 25 Jul 2023
Rita de la Feria
University of Leeds
Downloads 308 (165,055)

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Taxation, Consumption Taxes, VAT, UK, Tax Reform

19.

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 266 (192,007)
Citation 3

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internal market, fundamental freedoms, EU tax harmonisation, VAT

20.

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 261 (195,721)

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

21.

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 229 (222,415)
Citation 1

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VAT, place of supply, rates, exemptions

22.

Outgroup Bias and the Unacceptability of Tax Fraud

Political Studies Review, Forthcoming
Number of pages: 28 Posted: 04 Apr 2023
Marco Mendoza Avina, Vincent Arel-Bundock, André Blais, Rita de la Feria and Allison Harell
Harvard University, Université de Montréal, University of Montreal - Department of Political Science, University of Leeds and Université du Québec à Montréal
Downloads 222 (229,052)

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Outgroup bias, tax fraud, survey experiment, null effects

23.

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 186 (269,301)
Citation 1

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

24.

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 184 (271,813)
Citation 5

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

25.

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 180 (277,035)
Citation 1

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Tax penalties, tax fraud

26.

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 172 (288,295)
Citation 2

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tax fraud, VAT, third-party liability

27.

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 163 (301,713)
Citation 1

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28.

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 133 (355,684)
Citation 1

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EU Taxation, Tax, VAT, Rates

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 98 (443,664)
Citation 1

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Tax, VAT, financial services

30.

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 97 (446,634)
Citation 1

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VAT, Corporate Income Tax, Allocation Rules

31.

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 88 (475,180)

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VAT, financial services, dealings in shares

32.

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 85 (485,472)
Citation 2

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VAT, Exemptions, Financial Services

33.

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 68 (551,309)

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VAT, exemptions, public sector

34.

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 57 (602,203)
Citation 1

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tax avoidance, abuse of law, VAT

35.

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 46 (662,094)

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

36.

Hmrc v Aimia Coalition Loyalty UK Ltd (UKSC): A Question Too Far? Identifying Supplies to Separate Recipients From a Single Transaction Whilst Circumventing the CJEU’s Response to a Reference

(2013) British Tax Review 3, 287-298
Number of pages: 12
Rita de la Feria and Geoffrey Morse
University of Leeds and National University of Singapore (NUS) - Faculty of Law
Downloads 26

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Tax, VAT, EU preliminary reference procedure, EU state liability