Sarah Clifford

Sarah Clifford

Research Fellow


Saïd Business School
University of Oxford
Park End Street


Sarah Clifford is a Research Fellow at the Centre for Business Taxation at Saïd Business School and a Postdoctoral Prize Research Fellow at Nuffield College and the Department of Economics, University of Oxford.

Sarah works within the area of public economics with a particular interest in behavioural responses to taxation hereunder tax avoidance and evasion.

Sarah joined Saïd Business School, University of Oxford after completing her PhD in Economics at the University of Copenhagen in the fall of 2018.

Her current work focuses mainly on tax avoidance and evasion by multinational corporations. In a recent project she looks at the impact of anti-tax-avoidance rules (controlled foreign corporation rules) on the financial and locational behaviour of multinationals and ultimately on the size and distribution of global collected tax revenue. This paper won the best paper award at the Oxford University Centre for Business Taxation annual Doctoral Conference 2017.

Sarah holds a BSc in Mathematics and Economics, a BSc in Actuarial Science and a MSc in Economics from the University of Copenhagen. 


  • Public economics
  • Applied microeconomics
  • Corporate finance