My research on tax law and policy focuses on the taxation of wealth. I use administrative tax data to study tax planning by the very rich. Current projects include studies on capital gains and measurement of inequality, the UK’s ‘non-dom’ tax regime, and tax and international migration. In 2020 I was a Commissioner on the Wealth Tax Commission.
I convene a master’s course on Taxation of Wealth, which aims to evaluate policies for taxing wealth using a wide range of academic perspectives, including political theory, economics and sociology, as well as law. I also teach an LSE Summer School course on Tax, Justice and Society, which provides a broad introduction to tax design. I am co-convenor of the LSE Law Tax Seminar series.
I have published several articles on aspects of private law spanning contract, torts and trusts, with a particular focus on the law of damages. I recently finished a book on ‘Mitigation in the Law of Damages’ (forthcoming OUP 2022). I am also interested in private law theory, particularly the concepts of causation and loss. I am co-convenor of the LSE Private Law Forum.
Before joining LSE in 2014, I studied Law at Cambridge (2005-08) and Oxford (2009-10). I completed my doctorate at Corpus Christi College Oxford, where I also taught as a College Lecturer (2011-14). In 2016, I got married and took my wife’s name (…we flipped a coin). Consequently, my publications prior to 2016 are listed under my previous name, Andrew Dyson.
I am a Faculty Associate of the LSE International Inequalities Institute and a Research Associate of the Institute for Fiscal Studies and the CAGE Research Centre at Warwick. I am currently a member of the Tax Committee of the CBI and the Technical Advisory Board of Tax Justice UK. In 2020, I served on the Consultative Committee for the Office of Tax Simplification’s Capital Gains Tax Review.
Administrative support: Law.Reception@lse.ac.uk