As befits a social science institution such as LSE, our academics conduct a range of empirical research which is both quantitative and qualitative in nature. An example of qualitative research is Dr Michael Blackwell’s book The tax tribunals: the next 10 years (Tax Law Review Committee: IFS, 2021), which is based on interviews and identifies present strengths of the Tax Chamber of the First-tier Tribunal (FTT) and addresses areas for improvement. Examples of quantitative research include 'Do the haves come out ahead in tax litigation? An empirical study of the dynamics of tax appeals in the UK' (Oxford University Centre for Business Taxation WP13/20, 2013) and 'Variation in the Outcomes of Tax Appeals Between Special Commissioners: An Empirical Study' (2013) British Tax Review pp.154-174. Dr Blackwell is presently working on a monograph on a data science approach to tax litigation.
Dr Andy Summers is presently using tax administrative tax data to study tax planning by the very rich. His current projects include studies on capital gains and measurement of inequality, the UK’s ‘non-dom’ tax regime, and tax and international migration.