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

40

DOWNLOADS
Rank 2,224

SSRN RANKINGS

Top 2,224

in Total Papers Downloads

27,235

SSRN CITATIONS
Rank 28,273

SSRN RANKINGS

Top 28,273

in Total Papers Citations

35

CROSSREF CITATIONS

7

Ideas:
“  Taxation and Inequalities; General Theory of Anti-Avoidance Mechanisms (with L. Parada)  ”

  • University of Leeds

Scholarly Papers (40)

Actions:
Email selected abstracts
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 4,546 (4,240)
Citation 3

Abstract:

Loading...

Tax policy, political economy, VAT

2.

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, 2024), 58-83
Number of pages: 22 Posted: 22 Sep 2022 Last Revised: 12 Aug 2024
Rita de la Feria
University of Leeds
Downloads 2,741 (9,563)

Abstract:

Loading...

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

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 2,205 (13,576)

Abstract:

Loading...

4.

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 2,171 (13,904)
Citation 2

Abstract:

Loading...

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

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 1,580 (22,865)
Citation 1

Abstract:

Loading...

Tax enforcement, tax fraud, crime control

6.

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 1,317 (29,982)
Citation 1

Abstract:

Loading...

Taxation, Consumption Taxes, VAT, UK, Tax Reform

7.

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 1,278 (31,327)

Abstract:

Loading...

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

8.

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 1,007 (44,056)
Citation 2

Abstract:

Loading...

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

9.

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 1,004 (44,251)
Citation 2

Abstract:

Loading...

Taxation, tax administration, robotics, AI

10.

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 848 (55,827)

Abstract:

Loading...

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

11.

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 822 (58,313)
Citation 1

Abstract:

Loading...

Taxation, tax, personal income taxes, robotics, AI

12.

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 634 (81,610)
Citation 2

Abstract:

Loading...

Tax, VAT, Tax Base, Exemptions

13.

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 594 (88,580)

Abstract:

Loading...

Tax, VAT Fraud, Retail Sales Tax, Compliance

14.

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 566 (94,183)
Citation 1

Abstract:

Loading...

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

15.

What is Tax Fairness?

(2024) EC Tax Review 33(4), 142-145
Number of pages: 6 Posted: 31 Jul 2024
Rita de la Feria
University of Leeds
Downloads 560 (95,660)

Abstract:

Loading...

Taxation, Inequality, Fair Taxation

16.

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 459 (121,560)

Abstract:

Loading...

Tax, Avoidance, Thin Capitalisation, CCCTB

17.

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 440 (127,739)

Abstract:

Loading...

International Tax, VAT, Permanent Establishment

18.

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 417 (135,917)
Citation 5

Abstract:

Loading...

destination-based corporate income tax, international tax reform

19.

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 349 (165,880)
Citation 1

Abstract:

Loading...

financial services, value-added tax, European Union

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 344 (168,530)

Abstract:

Loading...

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 331 (175,694)
Citation 1

Abstract:

Loading...

VAT, place of supply, rates, exemptions

22.

Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions

(2024) EC Tax Review 33(3), 98-108
Number of pages: 19 Posted: 16 Apr 2024
Rita de la Feria
University of Leeds
Downloads 326 (178,566)

Abstract:

Loading...

Consumption Taxes, Excise Taxes, Motor Vehicle Taxes, EU Tax Law, Irrebuttable Presumptions

23.

Outgroup Bias and the Unacceptability of Tax Fraud

Political Studies Review 22(1), 223-231
Number of pages: 28 Posted: 04 Apr 2023 Last Revised: 26 Mar 2024
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 296 (197,671)

Abstract:

Loading...

Outgroup bias, tax fraud, survey experiment, null effects

24.

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 293 (199,763)
Citation 3

Abstract:

Loading...

internal market, fundamental freedoms, EU tax harmonisation, VAT

25.

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 243 (241,172)
Citation 5

Abstract:

Loading...

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

26.

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 225 (259,774)
Citation 1

Abstract:

Loading...

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

27.

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 216 (269,824)
Citation 3

Abstract:

Loading...

tax fraud, VAT, third-party liability

28.

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 211 (275,794)
Citation 1

Abstract:

Loading...

Tax penalties, tax fraud

29.

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 209 (278,257)
Citation 1

Abstract:

Loading...

30.

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 178 (321,730)
Citation 1

Abstract:

Loading...

EU Taxation, Tax, VAT, Rates

31.

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 138 (397,834)
Citation 1

Abstract:

Loading...

VAT, Corporate Income Tax, Allocation Rules

32.

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 121 (440,206)
Citation 1

Abstract:

Loading...

Tax, VAT, financial services

33.

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 120 (442,993)
Citation 2

Abstract:

Loading...

VAT, Exemptions, Financial Services

34.

Designing a Progressive VAT

IMF Working Paper No. 2024/078
Number of pages: 31 Posted: 11 Apr 2024
Artur Swistak and Rita de la Feria
International Monetary Fund (IMF) and University of Leeds
Downloads 110 (472,698)

Abstract:

Loading...

35.

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 101 (502,328)

Abstract:

Loading...

VAT, financial services, dealings in shares

36.

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 92 (533,951)
Citation 1

Abstract:

Loading...

tax avoidance, abuse of law, VAT

37.

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 92 (533,951)

Abstract:

Loading...

VAT, exemptions, public sector

38.

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 51 (729,021)

Abstract:

Loading...

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

39.

The EU VAT System and the Internal Market

IBFD Doctoral Series; Vol. 18. IBFD, 2009.
Posted: 28 Feb 2024
Rita de la Feria
University of Leeds

Abstract:

Loading...

VAT, internal market, EU Treaty, ECJ case law

40.

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
Posted: 19 Oct 2023
Rita de la Feria and Geoffrey Morse
University of Leeds and National University of Singapore (NUS) - Faculty of Law

Abstract:

Loading...

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