Old Bailey statue of Justice

Taxation

Taxation has been taught at LSE since its foundation in 1895. Post-graduate study of tax law at LSE began over forty years ago as part of the University of London LLM, the oldest tax LLM programme in Europe. The Taxation programme in LSE's LLM continues this tradition, offering a range of courses covering some of the most innovative and academically challenging topics in tax law. LSE Law School is a very active centre for research in taxation, and offers good opportunities for PhD students interested in this field.


 

lse-taxation-seminars-3

A Zoom link for our LSE Taxation Seminars will be circulated in advance. For further information, please contact e.a.baistrocchi@lse.ac.uk

The LSE Taxation Seminars were founded in the 1960s by Professors G.S.A (Ash) Wheatcroft and A.J. Prest.  Wheatcroft was Professor of English Law at LSE. He introduced the teaching of tax law at the University of London, the first tax law teaching in the UK. Prest was the leading expert in public economics of his day in the UK. Click here to read more about the seminars' history.

Wednesday 12 October 2022, 6:30 pm   |   Thai Theatre (LSE New Academic Building, lower ground floor)

Andy Summers: 'Taxing the Super-Rich' 
Zoom recording is available here
   Passcode: K4g$80Se 

 
 

Wednesday 9 November 2022, 6:30 pm      |   Thai Theatre (LSE New Academic Building, lower ground floor) [Zoom link |  Meeting ID: 863 0724 9571]

Eduardo Baistrocchi: 'A Theory of Global Tax Hubs'
Zoom recording is available here   Passcode: q8dp+tUP 

Discussants: Allison Christians (McGill University), Stephen Shay (Boston College) and Andrew Summers (LSE)


 

Wednesday 7 December 2022, 6:30 pm    |   Thai Theatre (LSE New Academic Building, lower ground floor)
Niamh Moloney: 'Report of the Commission on Taxation and Welfare: Main Lessons'


 

Monday 23 January 2023, 6:30 pm    |    Moot Court Room (LSE New Academic Building, 7th floor) 
Emmanuel Voyiakis: 'The Benefit Principle Revisited'


 

Monday 13 February 2023, 6:30 pm    |    Moot Court Room (LSE New Academic Building, 7th floor) 
Michael Blackwell:'Tax Litigation: A Data Science Approach'


 

Monday 13 March 2023, 6:30 pm    |    Moot Court Room (LSE New Academic Building, 7th floor)
Ian Roxan: 'Taxation and Economic Rent'

Previous seminars

Events 2019/20

17 February 2020  |  Professor Miranda Stewart 

“How can we understand BEPS policy changes in international and domestic tax law? Equilibria, layering and near misses”

 

30 January 2020  |  Professor Pasquale Pistone

“International Taxation and the Digitalized Economy: Global Challenges for Reform”

 

13 March 2020  |  6:30pm to 8:00 pm Moot Court Room

International Taxation in the Digital Era

 

20 March 2020  |  6:30pm to 8:00 pm Moot Court Room

UBS’ 4 bn € fine - A political judgment in Paris against United Bank of Switzerland?

Events 2018/19

22 October 2018  University of Lausanne

The Future of International Tax Disputes: MAP, Arbitration and Beyond

 


 

26 October 2018 

Book launch
International Tax Policy: Between Competition and Cooperation Tsilly Dagan

Speakers: Eduardo Baistrocchi (LSE); Rdoardo Traversa (Catholic University of Louvain); Yariv Brauner (University of Florida); Ana Paula Dourado (University of Lisbon); Miranda Strewant (University of Melbourne)
Chairs: Ian Roxan (LSE); Judith Freedman (Oxford)

A transcript is available here.
 


 

19 November 2018   |    6:30pm to 8 pm  |   Room 1.15, New Academic Building, LSE

Tax, benefits and labour law – what’s the right answer for workers in the gig economy?

Speakers: Stuart Adam, Colin Ben-Nathan, Meredith McCammond and Jeremias Prassl 

The speakers will discuss the tax position of workers in zero hours contacts and in the gig economy, especially the uneven playing field around employment and self- employment and the differences in outcomes for these workers regarding tax, NICs, pensions and welfare benefits. They will also look at the employment/self-employment status boundaries, whether moving them would be beneficial, and the question of the introduction and design of possible third or intermediate status categories.

Stuart Adam is a Senior Research Economist at the Institute for Fiscal Studies, who works in the Direct Tax and Welfare sector. He has extensive experience in the policy and design of the tax and benefit system. 

Colin Ben-Nathan is a director at KPMG in the UK. He advises clients on the structuring and taxation of employee remuneration packages, as well as employee tax issues arising on transactions and retirement benefit arrangements.

Meredith McCammond is a Technical Officer for the Low Incomes Tax Reform Group of The Chartered Institute of Taxation. Her areas of interest include the gig economy, agency workers and the National Minimum Wage. 

Jeremias Prassl is an Associate Professor in the Faculty of Law at the University of Oxford. Jeremias is also the author of Humans as a Service (OUP 2018), which examines the opportunities and threats of work in the gig economy across the globe.


 

7 December 2018 LSE   |   5pm-7pm   |  Moot Court Room, New Academic Building (7th floor)

Taxing Income Where Value is Created

Speaker: Professor Allison Christians (McGill)
Panel: Dr Martin Hearson (LSE, International Relations); Dr Ian Roxan (LSE Law); Heather Self (Blick Rothenerg); Dr Emmanuel Voyiakis (LSE Law)

28 January 2019

Innovation in Tax Administration: From Compliance to Automation and Beyond

Speaker: Sir Edward Troup (former Executive Chair of HMRC)


 

4 March 2019

Writing GAAR Legislation in the BEPS Era

Speaker: Partho Shome (ITRAF and LSE, formerly IMF, HMRC, etc.)


 

18 March 2019

Unilateral Tax Reform: Should the U.S. have adopted border adjusted cash flow taxes?

Speaker: Professor Thomas A. Gresik (University of Notre Dame)

Events 2017/18

30/11/17
Leak-driven law
Speaker: Professor Diane M. Ring

20/11/17 
The Myth of Millionaire Tax Flight: how place still matters for the rich
Speaker: Dr Cristobal Young (Stanford University); Discussants: Dr Andrew Summers (LSE Law) and Rt Hon Ed Miliband MP; Chair: Professor Nicola Lacey (LSE Law)

Faculty

Eduardo Baistrocchi

Dr Michael Blackwell

Dr Andy Summers

Dr Ian Roxan

Research Students

Sebastian Gazmuri Barker

Rachna Matabudul

 

Recent publications