Victoria J. Perry
Member of the IIPF Board of Management, 2016–2022Status of CV: for elections, Summer 2019
1982 Harvard Law School—Juris Doctor (cum laude).
1978 Yale University—Bachelor’s Degree (summa cum laude), Majors: Economics; Philosophy
1993-present International Monetary Fund
Present: Assistant Director, Fiscal Affairs Department and Division, Chief Tax Policy Division.
1993 US Treasury Department, Technical assistance consultant.
1989-1991 Harvard University Deputy Director, International Tax Program.
1984-1989 Hale and Dorr (now WilmerHale) Tax Associate, Tax Partner—Boston law firm; practiced corporate and partnership income tax.
1983 Federal District Court for the District of Vermont Judicial clerk to Hon. James S. Holden.
1978-1979 Commonwealth of Massachusetts Department of Public Welfare Budget analyst, Office of the Budget Director.
Other professional activities
National Tax Association—member of Board and Vice-President (Presidential term 2016-17).
International Institute for Public Finance—member of Board (current)
American Tax Policy Institute—past President and member of the Board.
American Bar Association Section of Taxation—past chair of Value-Added Tax Committee.
Harvard Kennedy School of Government Comparative Tax (“COMTAX”) executive summer program— regular lecturer on tax issues affecting developing countries
2018 “The Tax Cuts and Jobs Act: An Appraisal,” IMF Working Paper 18/185 (Washington: International Monetary Fund)(with Nigel Chalk and Michael Keen)
2018 “Is the Present International Tax Architecture Fit for Purpose?” Tax Notes International, February 26, 2018, pp. 829-835.
2014 “Territorial versus Worldwide Corporate Taxation: Implications for Developing Countries,” in Taxation and Development: The Weakest Link? ed. by Richard M. Bird and Jorge Martinez-Vazquez (Northampton, Massachusetts: Edward Elgar Publishing), pp.147–69 (with Thornton Matheson and Chandra Veung).
2010 “International Experience in Implementing VATs in Federal Jurisdictions: A Summary,” New York University School of Law Tax Law Review, Vol. 63, No. 3, pp. 623–38.
2001 The Modern VAT, (Washington: International Monetary Fund) (with Liam Ebrill, Michael Keen and Jean-Paul Bodin).
1997 “Selected International Aspects of Fundamental Tax Reform Proposals,” University of Miami Law Review, Vol. 51, No. 4 (with Steven Shay).
1996 “A Destination VAT for CIS Trade,” IMF Working Paper 96/35 (Washington: International Monetary Fund) (with Katherine Baer and Emil M. Sunley).
1996 “Fundamental Tax Reform and Border Tax Adjustments,” National Tax Journal, Vol. 49, No. 4, December (book review).
1995 “Tax Treatment of Pollution Control in the European and Central Asian Economies in Transition and Other Selected Countries,” in Strategies for Improving Environmental and Increasing Economic Growth, ed. by Charles E. Walker, Mark A. Bloomfield, and Margo Thorning (Washington: American Council for Capital Formation Center for Policy Research), pp. 65–105, August.
1995 “An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union,” IMF Working Paper 95/1 (Washington: International Monetary Fund) (with Emil M. Sunley).
1990 “Distinguishing Debt from Equity in the Junk Bond Era,” Harvard Institute of Economic Research Discussion Paper Series No. 1489 (Cambridge, Massachusetts: Harvard University) (with Jeremy Bulow and Lawrence H. Summers).
1989 “When Financial Markets Work Too Well: A Cautious Case For a Securities Transactions Tax,” Journal of Financial Services Research, Vol. 3, pp. 261–86 (with Lawrence H. Summers).