Overview

Giorgia Maffini joined the Centre for Business Taxation in October 2006 as a Research Fellow. She previously worked as an economist for the Centre for Tax Policy and Administration (CTPA) at the Organization for Economic Co-operation and Development (OECD) in Paris (2004 – 2005). 

Giorgia holds a PhD in Economics from the University of Warwick. She received a BSc in Economics and Social Sciences (DES) from Bocconi University, Milan (summa cum laude), a Master's in Economics from University College of London (UCL), and a Ph.D. in Public Finance by the University from Pavia (Italy).

Research interests

Giorgia’s main area of research is taxation. She has worked on the incidence of the corporate income tax on wages, as well as on transfer-pricing issues affecting productivity measurement. Giorgia has also been interested in the effects of tax incentives for savings. Recently, she has been investigating the effect of tax haven operations on tax liabilities and taxation issues in developing countries.

Journal articles:

Maffini, G., Mokkas, S.  2011. `Profit Shifting and Measured Productivity of Multinational Firms’ Oxford Bulletin of Economics and Statistics, 73(1), 1-20.

Giorgia Maffini. 2007. `Encouraging Savings through Tax-Preferred Accounts', OECD Tax Policy Studies No. 15, 2007(2): 1 – 130.

Working papers:

Maffini, G 2009 `Tax Haven Activities and the Tax Liabilities of Multinational Groups’, CBT Working Paper CBTWP 09/25

Devereux, M, Arulampalam, W & Maffini, G 2007 `The Direct Incidence of Corporate Income Tax on Wages' CBT Working Paper CBTWB 09/17

(Press coverage: G.Mankwin on The New York Times)

Maffini, G 2007 `Data Appendix' in `The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence’, CBT Working Paper CBTWP 07/02

Book chapters:

Maffini G and A Marenzi. 2007. `Corporate Tax Systems and Policies for Attracting FDI.' In Tax Systems and Tax Reforms in Latin America. ed. A. Barreix, Bernardi, L., Marenzi, A. and Paola Profeta. New York: Routledge.

Maffini G. 2003. `Germany.' In Tax Systems and Tax Reforms in Europe. ed. Bernardi, L., and Paola Profeta. New York: Routledge.

Policy articles:

Devereux, M P, Fuest, C, Maffini, G, `Taxing Banks: the IMF Proposals’, OUCBT Briefing Note, 21 April 2010 

(Press coverage:  BusinessWeek, The Independent, Accountancy Age, AccountingWeb, The Daily Express)

Devereux, M P, Fuest, C, Maffini, G, `The G20 and New Bank Taxes’, OUCBT Briefing Note, 20 April 2010

Devereux, M P, Fuest, C, Maffini, G, `Grossbritanniens Budgetdefizit: Warum ist es Hoeher als in Anderen Laendern? (UK Budget Deficit: Why is it Larger than in Other Countries)’, Oekonomenstimme, 22 March 2010

Devereux, M P, Fuest, C, Maffini, G, `Public Sector Finances and the Crisis’, The Tax Journal, 25 January 2010

Devereux, M P, Fuest, C, Maffini, G, `Public Sector Finances and the Crisis’, CBT Policy Article PA 09/11, December 2009.

(Press coverage: The Times, The Guardian)

Loomer, G, Maffini, G, `Tax Havens Play Limited Role in a Financial Crisis’, MINT, 07 October 2009.

Loomer, G, Maffini, G, `Paradisi in Tempesta (Havens in a Storm)’, NelMerito.com, 17 July 2009.

Loomer, G, Maffini, G, `Havens in a Storm’, Business at Oxford, June 2009.

Fuest, C, Maffini, G, `Deutschland ist der solideste Schuldner der Welt (Germany is the Soundest Borrower in the World)’, Frankfurter Allgemeine Zeitung, 18 December 2008

Maffini, G, `Chi Paga realmente l’IRES? Ancora Brutte Notizie per i Lavoratori Dipendenti (Who finally Pays the Corporation Income Tax? Bad News for the Employees)’, NelMerito.com, 29 April 2008