Dr Ian Roxan


Associate Professor in the Department of Law

Ian Roxan

Ian Roxan (BA University of Toronto; LLB Osgoode Hall Law School, Toronto; MPhil and PhD Cambridge) has been a Lecturer in Law at LSE since 1995 and Senior Lecturer in Law since 2003. He is originally from Canada. He is a non-practising solicitor in England and is an Ontario (Canada) barrister and solicitor.

His Cambridge PhD dissertation was in Economics, and examined the trust as an economic institution. He began his career practising trust and tax law with a firm in Toronto. He has also worked in the Tax Policy Branch of the Canadian Department of Finance, where he was involved in developing tax policy and drafting legislation for three Budgets. Until 1995 he practised with a large international law firm in Brussels. He specialised in international, European and US tax planning, European corporate law, and value added tax, looking at a wide range of issues.

He has participated in tax reform projects in developing countries in Africa and Asia for the World Bank and the Harvard Law School International Tax Program. In 2000 he won the Wedderburn Prize for his article ‘Assuring Real Freedom of Movement in Direct Taxation’ in the Modern Law Review.

Dr Roxan’s current research interests extend to international taxation, including the implications of taxation for development; European taxation and the influence of the European Court of Justice; corporate taxation; value added tax, including the application of the EC VAT Directives, the theory of VAT and the comparative development of VAT internationally; and tax avoidance and its implications for the development of tax systems.


Expertise: civil law countries; corporate finance; corporate taxation; EU VAT; European taxation; international taxation; stamp duty; tax policy; taxation; trustee investments; trusts


LSE Consulting projects: