Professor Perry joined the Georgetown University Law Center faculty in January, 2023, as a professor in the Graduate Tax Program. She came to Georgetown after 28 years at the International Monetary Fund, retiring as Deputy Director of the Fiscal Affairs Department in June, 2021. She spent 2022 as a Visiting Professor of Taxation at Oxford University, where she engaged in research and lecturing as an affiliate of the Centre for Business Taxation. At the IMF her work focused on tax policy. During her IMF career, she provided technical advice in tax policy and revenue administration to more than 50 countries in all regions of the world, at the intersection of tax law and public finance, and engaged in research on many aspects of taxation. She is a coauthor of the book “The Modern VAT,” and a coeditor of and contributor to the recently published book “Corporate Income Taxes Under Pressure,” as well as various articles and other papers. Her research and teaching interests include the role and structure of tax systems in developing countries, as well as international corporate taxation and value-added taxation more broadly. Prior to joining the IMF, she was the Deputy Director of the Harvard University International Tax Program. In her earlier career, after clerking for Judge James Holden of the US District of Vermont, Professor Perry practiced tax law with the Boston law firm of WilmerHale. She is a past president of the National Tax Association, a past president of the American Tax Policy Institute, a past Chair of the Value Added Tax Committee of the American Bar Association Section of Taxation, and is presently vice president of the International Institute of Public Finance. She received her BA from Yale University and her JD from Harvard Law School, after growing up in Maine.


Selected Contributions to Other Publications

Victoria Perry, Pillar 2, Tax Competition, and Low-Income Sub-Saharan African Countries, 51 Intertax 105-117 (2023). [WWW]
Victoria Perry, Pillar 2: Tax Competition in Low-Income Countries and Substance-Based Income Exclusion, 44 Fiscal Stud. 23-36 (2023). [WWW]