LL4CG Half Unit
Tax Policy and Design
This information is for the 2025/26 session.
Course Convenor
Dr Andrew Summers
Availability
This course is available on the LLM (extended part-time), LLM (full-time), MSc in Inequalities and Social Science, MSc in Law and Finance and University of Pennsylvania Law School LLM Visiting Students. This course is available with permission as an outside option to students on other programmes where regulations permit. This course uses controlled access as part of the course selection process.
How to apply: Priority will be given initially to LLM, MSc Regulation and MSc Law and Finance students on a first-come-first-served allocation.
Spaces permitting, requests from all other students will be processed on the same first-come-first-served allocation from 10am on Thursday 2 October 2025
By submitting an application, students are confirming that they meet any pre-requisites specified. Providing an additional written statement will not aid a student's chances of being accepted onto a course, and statements are not read.
Deadline for application: Not applicable
For queries contact: Law.llm@lse.ac.uk
This course is suitable for students from any social science background, including but not only Law. No previous study of taxation is required. Some prior familiarity with tax concepts is advantageous but not essential.
This course has a limited number of places and demand is typically high. This may mean that you’re not able to get a place on this course.
Requisites
Additional requisites:
This course is suitable for students from any social science background, including but not only Law. No previous study of taxation is required. Some prior familiarity with tax concepts is advantageous but not essential.
Course content
This course provides an introduction to tax policy using a variety of disciplinary perspectives including economics, philosophy, and political science, as well as law. It addresses questions such as: What is a ‘fair’ tax? What makes a tax efficient or inefficient? How do people respond to taxes? What can be done to improve tax compliance? What are the political influences on the tax policymaking process?
The aim of the course is to develop a ‘toolkit’ for thinking about taxes that enables students to critically assess existing tax policies and develop proposals for reform. We will use a range of examples from across the tax system including taxes on individuals and companies. Most examples will be drawn from the UK context but the principles are of wide application to other developed tax systems.
The seminar topics are: (1) Introduction; (2) Tax and fairness; (3) Tax and property rights; (4) Key economic concepts; (5) Economic impacts; (6) Tax planning; (7) Designing the tax base; (8) Setting tax rates; (9) Tax compliance; (10) Tax and the political process.
Teaching
20 hours of seminars in the Winter Term.
This course has a reading week in Week 6 of Winter Term.
Formative assessment
Students will receive formative feedback on one 1500-word essay or equivalent essay plan.
Indicative reading
Devereux, M. et al (2021), Taxing Profit in a Global Economy. Oxford University Press.
Kay, J., & and King, M. (1990), The British tax system. Oxford University Press.
Kleven, H. et al (2019), Taxation and Migration: Evidence and Policy Implications’ The Journal of Economic Perspectives
Meade, J. et al (1978), The Structure and Reform of Direct Taxation: The Meade Report
Adam, S. & Miller, H. (2020), ‘Principles and practice of taxing small business’ in The Dynamics of Taxation. Hart Publishing
Mirrlees, J. et al (2011), Tax by design: the Mirrlees review. Oxford University Press.
Murphy, L. & Nagel, T. (2002), The Myth of Ownership: Taxes and Justice. Oxford University Press.
Oates, W. & Schwab, R. (2015), The Window Tax: A Case Study in Excess Burden. The Journal of Economic Perspectives
Slemrod, J., (2013), Buenas notches: lines and notches in tax system design
Stanford Encyclopaedia of Philosophy, Distributive Justice
Assessment
Exam (100%), duration: 150 Minutes in the Spring exam period
Key facts
Department: LSE Law School
Course Study Period: Winter Term
Unit value: Half unit
FHEQ Level: Level 7
CEFR Level: Null
Total students 2024/25: 30
Average class size 2024/25: 30
Controlled access 2024/25: YesCourse selection videos
Some departments have produced short videos to introduce their courses. Please refer to the course selection videos index page for further information.
Personal development skills
- Application of information skills
- Communication
- Specialist skills