Sarah Clifford

Sarah Clifford is an Associate Professor Tutorial Fellow at the Department of Economics and St Hugh's College, Oxford. Prior to that she was 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. Her current work focuses partly on tax enforcement and partly on questions related to the workings of the internal market within the multinational firm. Her work addresses questions such as: How do various policy tools affect tax collection? How do multinational firms exploit the internal capital market within the firm in a time of crisis? How do multinational firms allocate resources in response to tax shocks? 

Sarah joined the University of Oxford after completing her PhD in Economics at the University of Copenhagen in the fall of 2018. Sarah further 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