Welcome to our Research Directory, a list of all the members of our faculty whose research interests touch upon diverse aspects of taxation from a wide range of disciplinary perspectives. Browse the profiles, or click on the name for a link to a fuller personal profile on our site.
Faculty
Eduardo Baistrocchi
He studied law at the Universidad de Buenos Aires, Harvard Law School and LSE. He has been a Distinguished Visiting Professor at FGV Direito Sao Paulo, the University of Toronto and Northwestern University. His research focuses on international and corporate taxation. He has published in journals and publishing houses such as the British Tax Review, Florida Tax Review, Global Tax Treaty Commentaries, the Modern Law Review, Virginia Tax Review, the Oxford Journal of Legal Studies and Cambridge University Press.
Ian Roxan
Dr Ian Roxan has been a member of the LSE Law School since 1995. He is now a Visiting Senior Fellow and Associate Professor of Law Emeritus. His current research interests focus on a system theoretical approach to taxation, VAT, and corporate and international tax, including windfall taxes and the BEPS 2.0 actions.
His Cambridge PhD dissertation in Economics, The Trust as an Economic Institution, presented an economic study of family trusts, analysing a longitudinal database of Canadian tax returns relating to trusts. It proposed how the creation of trusts could be understood economically, as distinct from a simple bequest motive. It also looked at the implications of the rules on the investment of trust assets designed to recognise the different interests of life and residual beneficiaries. He won the Wedderburn Prize for his article 'Assuring Real Freedom of Movement in Direct Taxation' in the Modern Law Review.
Andrew Summers
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 ealth Tax Commission.
Emmanuel Voyiakis
Emmanuel joined the LSE in September 2011, having previously lectured at Brunel University. He holds degrees from the Democritus University of Thrace, Greece (LLB, 1999), the LSE (LLM, 2000) and UCL (PhD, 2005; supported by a three-year grant from the Greek Scholarships’ Foundation). His main areas of research are private law (contract and tort) and public international law.
Research student
Sebastian Gazmuri-Barker
Sebastian Gazmuri Barker is a PhD Candidate in law. He holds an LLB from Universidad Católica de Chile and LLM in Law from the 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 the LSE, Sebastian worked in corporate law at a Chilean law firm and as a tax associate at EY in London.