Rachel Griffith
| Rachel Griffith CBE FBA |
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|---|---|
 |
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| Born | 16 May 1963 |
| Nationality | British–American |
| Institutions |
University of Manchester Institute for Fiscal Studies European Economic Association |
| Field | Economics |
| Alma mater | University of Keele |
| Awards | Brigit Grodal Award 2014 |
| Information at IDEAS / RePEc | |
| Notes | |
Rachel Griffith CBE FBA (born 16 May 1963) is a British-American academic and educator. She is professor of economics at the University of Manchester, a research director at the Institute for Fiscal Studies, and joint managing editor of The Economic Journal.
Griffith was president of the European Economic Association for 2015, making her the first woman to hold the position.
Griffith holds both UK and US citizenship.
Griffith earned her degree in economics from the University of Massachusetts, Boston (1985), her M.Sc. in econometrics and forecasting from City of London Polytechnic (1991), and her PhD from the University of Keele (1999).
Griffith's presidential address to the European Economic Association at the University of Mannheim, Germany entitled "Gluttony and Sloth? Labour Market Nonseparabilities and the Rise in Obesity", reflected her recent research into the relationship between changes in relative food prices and the nutritional quality of households’ shopping baskets.
In her Royal Economic Society Public Lecture 2015, "Does Starbucks Pay Enough Tax", Griffith argued that corporate tax should be charged like VAT. Griffith stated that the current system of corporate taxation is outdated and taxing corporate profits in the location where value is created is not very meaningful. She suggested taxing profits at the destination of sales rather than at the source of profits would be an improvement. Griffith cited two papers, one by Auberbach and Devereux (2012), the other by Devereux and Vella (2014), in support of her case. Griffith's previous research in this area considers how influential corporate income taxes are in determining where firms choose to legally own intellectual property, i.e. the way in which intellectual property accounts for firms' assets and if they can be used by firms to shift income offshore to reduce their corporate income tax liability.
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