Kimela specialises in providing economic analysis in the context of litigation and arbitration—in particular in taxation disputes—and across the transportation sector. Her work involves applying quantitative techniques to a range of areas, and developing analytical models, for example to analyse the economic contribution of organisations, policies and regulations.

Prior to joining Oxera, Kimela worked in the UK Government Economic Service. She worked at HM Revenue & Customs for a number of years, leading the team producing forecasts of tax receipts, which involved providing litigation support for VAT and impact assessments for policy costings for indirect taxes. Projects included estimating the VAT gap, and estimating behavioural responses to changes in alcohol and fuel duties. She also worked at the Office for Budget Responsibility, in the team responsible for producing macroeconomic forecasts.

Selected project experience

  • Economic advice to a transport operator on a pricing dispute in the Competition Appeal Tribunal (2019–)
  • Led Oxera’s work advising a consumer goods manufacturer in defending a consumer class action in Canada (2018–)
  • Economic advice to European truck OEMs in defending a collective action claim in the UK in the Competition Appeal Tribunal (2018–)
  • Led Oxera’s work advising an airline operator in a taxation dispute with an EU state (2018–19)
  • Economic advice to a transport operator on a revenue-sharing dispute in the London Court of International Arbitration (2017­–)
  • Economic advice to the States of Jersey on its taxation receipts forecasting methodology (2017–18)
  • Led Oxera’s work advising an investor on a Development Consent Order (2017–18)
  • Developed scenarios quantifying the economic impact of Brexit on the UK’s logistics sector (2017)
  • Assessed the economic impact of the UK rail sector (2017)
  • Led analysis looking at the economic and fiscal impact of an increase in the minimum wage in the States of Jersey (2017)
  • Led analysis assessing the impact of brand protection services on online counterfeit sellers (2017–18)
  • Produced a submission for the European Commission, commissioned by a major consumer goods company, on the excise tax treatment of various innovative product lines (2017)
  • Led Oxera’s analysis of the impact of the UK’s domestic ivory market on illegal ivory trade (2016–17)
  • Produced a framework assessing best practice in logistics policies, for use by policymakers, commissioned by the World Bank (2016–17)
  • Developing cargo forecasts and shipping scenarios for traffic at a UK port (2016–18)
  • Leading Oxera’s work advising the UK’s first opt-out collective action filed under the Consumer Rights Act 2015: Dorothy Gibson vs Pride Mobility, in the Competition Appeal Tribunal (2016–17)
  • Assessed the economic impact of ongoing investment in the UK rail sector for Network Rail (2016)
  • Leading Oxera’s work for HM Revenue & Customs estimating a distortion to competition arising from a taxation differential (2015–)
  • Advised a major GB utility in relation to the CMA energy sector inquiry (2015–16)
  • Assessing the size of damages that could potentially be claimed against a defendant in a cartel damages action in the air freight sector (2015–18)
  • Developed a simulation model of consumer behaviour in the retail energy market (2015)
  • Leading Oxera’s work advising a manufacturer of consumer goods on quantifying its claim against an EU member state government under Bilateral Investment Treaty obligations (2014–16)
  • Assessed the international competitiveness of the UK maritime sector for the Department for Transport (2015)
  • Estimated the size of the alcohol black market in an EU member state (2014–15)
  • Developed a rail demand forecasting model as part of due diligence support for a transaction in the UK rail sector (2014)
  • Assessment of macroeconomic trends and transport-specific developments in Eastern Europe (2014)
  • Modelled the economic impact of a new transport infrastructure in Eastern Europe (2014–17)


  • BSc (Hons) Economics, University of Warwick, UK