In search for tax progressiveness in developing countries [provisional]
Dr Ian Roxan and Mr Eduardo Baistrocchi
Tax law, tax systems in developing countries, redistributive taxation, progressive tax systems, VAT, Income tax, tax avoidance, international taxation and double tax treaties
Sebastian Gazmuri Barker is a PhD Candidate in law. He holds an LLB from Universidad Católica de Chile and LLM in Law from LSE.
His research interests are in tax systems in developing countries, with a particular focus on how these countries can efficiently enhance the progressivity of their fiscal system using two case studies. His analysis encompasses both indirect taxes (VAT and excises) and direct taxes (personal income taxes, wealth taxes, etc.).
Prior to joining LSE, Sebastian worked in corporate law at a Chilean law firm and as a tax associate at EY in London. He was also a research assistant for the World Bank Tax Treaties Dataset Project on asymmetrical double tax treaties.
Awards / Scholarships: Pump Court Tax Chambers prize for best performance in Taxation (2019)