Victoria Perry is Division Chief of the Revenue Administration 1 Division of the IMF Fiscal Affairs Department. Since joining the IMF in 1993, she has provided technical assistance in tax policy and revenue administration to a wide variety of countries in East Africa, the former Soviet Union, Europe, and Asia. She is a coauthor of the book “The Modern VAT,” published by the IMF in 2001. From 1989 to 1991, Ms. Perry was the Deputy Director of the Harvard University International Tax Program, teaching comparative income taxation and value added taxation in the Harvard Law School and providing technical assistance in revenue policy through the Harvard Institute for International Development. Ms. Perry previously was a partner in the Boston law firm of Hale and Dorr, where she practiced tax law. She has served as the Chair of the Value Added Tax Committee of the American Bar Association Section of Taxation, and is a member of the Board of Trustees of the American Tax Policy Institute. She received her J.D. from the Harvard Law School, and her B.A. from Yale University in economics and philosophy.