Sarah Clifford

Sarah Clifford is an Associate Professor of Economics at the University of Oxford, affiliated with the Department of Economics and St Hugh's College. Her research focuses on public economics and applied microeconomics, with particular interest in economic behavior related to taxation, including enforcement, international corporate taxation, multinational tax avoidance, and personal income tax evasion by households. Her work explores these areas through both theoretical and empirical approaches. She maintains a personal site where her publications, working papers, and research groups are listed.

Sarah Clifford is an Associate Professor at the University of Oxford, specializing in tax policy and multinational corporate behavior. Her research explores the implications of international tax rules on multinational enterprises, focusing on financial and locational responses to regulations such as CFC rules and the OECD's global anti-base erosion proposal. She investigates how tax enforcement mechanisms, including hybrid reporting systems, influence corporate compliance and profit shifting strategies. Clifford's work also examines the broader economic impacts of multinational capital advantages and the effectiveness of tax policy in mitigating profit shifting. Her research contributes to understanding the complexities of global tax governance and its effects on firm behavior.