Professor Christopher Heady
Professor of Economics
School of Economics, Keynes College, B2.05
- +44 (0) 1227 824155
Christopher Heady is Professor of Economics. He was an undergraduate at the University of Cambridge and obtained his PhD at Yale University. His main academic appointments have been as Assistant Professor at Yale (1976-79), Lecturer and then Reader at University College London (1979-90), and Professor of Applied Economics at the University of Bath (1990-2000). He has also held visiting appointments at the Universities of Aarhus (Denmark), Queens (Canada) and Warwick. In June 2000 he joined the Organisation for Economic Co-operation and Development (OECD) and was Head of its Tax Policy and Statistics division until March 2009.
He is currently a member of the Tax Administration Research Centre, which is funded by the Economic and Social Research Council (ESRC), Her Majesty’s Revenue and Customs (HMRC) and Her Majesty’s Treasury. He has undertaken consultancies for the International Monetary Fund, the World Bank, the National Radiological Protection Board, the Asian Development Bank, the Department for International Development and PricewaterhouseCoopers. He has obtained research grants from the (US) National Science Foundation, the Economic and Social Research Council, the World Bank, the Leverhulme Trust, the Foreign and Commonwealth Office, the Overseas Development Administration and the European Commission.back to top
Also view these in the Kent Academic Repository
Contributions to books
- “Tax Expenditures: Definitional and Policy Issues”, in L. Philipps, N. Brooks and J. Li (eds), Tax Expenditure Analysis, Canadian Tax Foundation, Toronto, 2011.
- “Taxation in the UK” (with S. Adam and J. Browne) in J.A. Mirrlees et al. (eds), Dimensions of Tax Design: The Mirrlees Review, Oxford University Press, Oxford, 2010.
- “Taxes and Firm Performance: Evidence from the OECD”, (with Å. Johansson, J. Arnold, B. Brys and L. Vartia), in I. Claus, N. Gemmell, M. Harding and D. White (eds), Tax Reform in a Globalising World: International and Country Examples, Edward Elgar, 2010.
- “Tax policy for growth” in Central Bank of the Republic of Turkey (ed.), Fiscal Policy: Fiscal Elements of Growth and Development, Central Bank of the Republic of Turkey, Ankara, 2008.
- “Fishery management and employment generation in Bangladesh” in T. Akram, A. Hossain and F. Khan (editors), Economic Analysis of Contemporary Issues in Bangladesh, University Press Ltd, Dhaka, 2006.
- “A joint OECD-EU project to calculate the tax burden on labour and incentives to work” in G. Carone and A. Salomäki (editors), Indicators and Policies to Make Work Pay, European Economy Special Report No. 2/2005, European Commission, Brussels, 2006.
- “Taxation policy in low-income countries” in T. Addison and A. Roe (editors), Fiscal Policy for Development, Oxford University Press, 2004.
- “The ‘Taxing Wages’ approach to measuring the tax burden on labour”, in P.B. Sørensen (editor), Measuring the Tax Burden on Capital and Labor, MIT Press, 2004.
- “Tackling Poverty and Social Exclusion” (with G. Room) in E. Apospori and J. Millar (editors), The Dynamics of Social Exclusion in Europe, Edward Elgar, Cheltenham, 2003.
- “Tax design, economic efficiency and growth in Europe” (with P. van den Noord) in Banca d’Italia, The Impact of Fiscal Policy, Rome, 2002.
- “Child activities in south Asia and sub-Saharan Africa: A comparative analysis”, (with S. Bhalotra) in P. Lawrence and C. Thirtle (editors), Africa and Asia in Comparative Development, Macmillan, London, 2001.
- “Sustainability, access and equity: tropical floodplain fisheries in three Asian countries”, (with J.A. McGregor and A. Winnett) in A. Warhurst (editor), Towards and Environmental Research Agenda, Macmillan, Basingstoke, 2000.
- "A microsimulation model of personal tax and social security benefits in the Czech Republic", (with F. Coulter, C. Lawson, S. Smith and G. Stark), in M. Pearson (ed.), Tax Modelling in Economies in Transition, London: Macmillan, 1998. pp. 163-189.
- "Marginal effective tax rates in the reformed tax system" (with Y.B. Shi), in D. Brean (ed.), Taxation in Modern China, Routledge, New York, 1998. pp. 69-91.
- "The role of subnational governments: theory and international practice", in C. Wong (ed.), Financing Local Government in the People's Republic of China, Oxford University Press, Hong Kong, 1997. pp. 61-81.
- "Municipal Public Finance", in C. Wong (ed.), Financing Local Government in the People's Republic of China, Oxford University Press, Hong Kong, 1997. pp. 127-166.
- "Policy recommendations", (with C. Wong) in C. Wong (ed.), Financing Local Government in the People's Republic of China, Oxford University Press, Hong Kong, 1997. pp. 313-333.
- "Tax and benefit reform in the Czech and Slovak Republics", (with S. Smith), in D. Newbery (ed.), Tax and Benefit Reform in Central and Eastern Europe, Centre for Economic Policy Research, London, 1995, pp. 19-48.
- "Cote d'Ivoire", (with R. Blundell and R. Medhora) in S. Horton, R. Kanbur and D. Mazumdar (eds.), Labor Markets in an Era of Adjustment, Vol. 2, World Bank, Washington D.C., 1994. pp. 259-315.
- "Public expenditure and tax policy for economic development" in D. Bös (ed.) Economics in a Changing World, volume 3, 1993, (London: Macmillan), 100-117.
- "The conflict between equity and efficiency in designing personal income tax systems", in The Role of Tax Reform in Central and Eastern European Economies, 1991, (OECD, Paris) 87-96.
- "The structure of income and commodity taxation", in P.G. Hare (editor), Surveys in Public Sector Economics, (Basil Blackwell), 1988, 186-216.
- "Optimum taxation and shadow pricing in a developing country" (with P.K. Mitra) in D. Newbery and N. Stern (editors), The Theory of Taxation for Developing Countries, (Oxford University Press), 1987, 407-425.
- "A computational approach to optimum public policies" (with P.K. Mitra) in A. Manne (editor), Economic Equilibrium: Model Formulation and Solution, (North Holland, Amsterdam), 1985, 95 120.
Christopher's research interests are all related to the microeconomic analysis of public policy issues in both developed and developing countries, using both theoretical and empirical analysis. The topics he has researched include taxation, trade policy, public investment and pricing, social security, poverty and deprivation, labour supply, child labour, sustainable livelihoods, natural resources and environmental policy.
Christopher's RePEc page is http://econpapers.repec.org/RAS/phe260.htm
Most of Christopher's current research is focused on three areas:
- The taxation of multi-national enterprises, see paper at: http://www.etpf.org/papers/51AlloProf.pdf
- The taxation of high income earners
- Taxation in developing countries, as part of the International Centre for Tax and Development, see: http://www2.ids.ac.uk/futurestate/general/taxation.html
- Thomas Middleton, registered 2015
- Santiago Diaz, registered 2015
- Olisaemeka Achime, registered 2014
- Hamna Ahmed, registered 2014
- Zarak Mirza, registered 2013
Past students at Kent
- Denise Lovett, registered 2013
- Olanrewaju Malik Kassim, registered 2011
- Dr Iftikhar Ahmad, completed 2013
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