Research directory

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.

Alex joined LSE as a Fellow in September 2023. She holds an LLB, LLM (Tax, specialising in Corporate Tax) and PhD (Tax Law) from The University of Sydney in Australia. She completed a doctoral exchange at Harvard Law School in 2013. Alex's work, which spans comparative analysis of theories of corporate taxation, comparative analysis of American and Australian technical rules for taxing trusts, and basic statistical analysis and correlating it with developments in caselaw and legislation in Australian income tax, has been published in Sydney Law Review, Australian Tax Forum and Australian Tax Review. Her ongoing research focuses on comparative analysis of dimensions of domestic income tax systems, currently in relation to the environment. She also has a strong interest in interdisciplinary research, particularly involving Microeconomics and Finance. She was previously one of three editors of the eJournal of Tax Research in Australia, which is one of the few multidisciplinary tax journals in the Southern Hemisphere. Alex has two young children and she worked part-time (3 days per week) from 2018 to 2023 to care for them.

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.

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. I am a Director of the Centre for Analysis of Taxation (CenTax), a research centre dedicated to improving public understanding of tax and helping to design a better tax system, through research that is academically rigorous and relevant to policymakers and the public. In 2020 I was a Commissioner on the UK Wealth Tax Commission. 

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.