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Dr Alex C. Evans

Dr Alex C. Evans

ÐÓ°ÉÂÛ̳ Fellow

ÐÓ°ÉÂÛ̳ Law School

Email
A.C.Evans@lse.ac.uk
Room No
Cheng Kin Ku Building 7.24
Languages
English
Key Expertise
Tax law, comparative analysis, the environment

About me

Alex joined ÐÓ°ÉÂÛ̳ Law School as a Fellow in September 2023.

Prior to ÐÓ°ÉÂÛ̳, Alex was a senior lecturer for UNSW in Sydney, Australia, where she taught Tax Law courses in the Master of Tax program and was one of three editors of eJournal of Tax Research. The eJTR is currently one of the few interdisciplinary tax journals in the Southern hemisphere, and she is the most junior person to have held this role in the journal’s 20 year history. Alex also contributed to two tax reform projects led by economists at the Tax and Transfer Policy Institute at the Australian National University between 2020 and 2022 – one on the Australian corporate tax, and the second on Australia’s current income tax rules for trusts.

She holds an LLB (2004), LLM (2010) and PhD (2016), all from The University of Sydney. Her LLM and PhD specialized in Australian income tax law, with some comparative dimensions. Her doctoral thesis developed a new income tax design for Australian private business trusts that was modelled on American income tax law designs for alternative vehicles, namely limited liability companies (LLCs) / legal form partnerships, and S Corporations (S Corps). She was awarded competitive scholarships for the duration of her doctoral candidature and completed a doctoral exchange at Harvard Law School in Spring 2013. Alex’s doctoral work has been published in Sydney Law Review, Australian Tax Forum and Australian Tax Review.

At Harvard Law School, she experienced the soft Socratic teaching method in person for the first time. She then adapted that method for the online environment between 2016 and 2018, and published an article about it in Legal Education Review in 2022.

Alex is interested in Microeconomics and Environmental Economics, and has completed short courses in these areas at Antonin Scalia Law School (Virginia, USA), Oxford and ÐÓ°ÉÂÛ̳.

Before academia, Alex worked in practice as a tax lawyer at Ashurst in Sydney, Australia (2005-2009).

Alex has two young children, and she worked part-time (3 days a week) from 2018 to 2023 to care for them.

Research interests
  • Tax law
  •  Comparative analysis
  •  Taxation of business entities and alternative vehicles (Australia and the USA)
  •  Tax policy
  •  Environmental economics
  •  Microeconomics

Teaching

LL293 Tax and Tax Avoidance

LL4CP Tax Avoidance 

 

 

Articles
  • Coupling a Soft Socratic Method with a Humanistic, Nurturing Approach’ (2022) 32(1) Legal Education Review 33
  • Kristen Sobeck, Bob Breunig and Alex Evans, (2022, TTPI Policy Report No 01-2022, Canberra, Australia)
  • ’ (2021) 36(3) Australian Tax Forum 1
  • (2021) 36(2) Australian Tax Forum 187
  • ‘Examples and experience from Australia’ in Adam Sulikowski and Paul Chmielnicki (eds), New Approaches to Law-Making (Peter Lang, 2020)
  • ‘Why We Use Private Trusts in Australia: The Income Tax Dimension Explained’ (2019) 41 Sydney Law Review 217
  • ‘The Design Elements of Flow-Through Taxation’ (2019) 48(1) Australian Tax Review 42
  • ‘The Design Elements of Entity Taxation’ (2018) 47(3) Australian Tax Review 167
  • ‘The Rule Against Perpetuities: How We Got Here and Future Directions’ (2017) 46(2) Australian Tax Review 71-98
  • ‘Chapter 9: Australia’ in G Maisto (ed), Immovable Property under Domestic Law, EU Law and Tax Treaties (IBFD, 2015) 127-175
  • ‘The “Economic Benefits Model” for Trusts – Fools’ Gold?’ (2014) 43(3) Australian Tax Review 162-186
  • ‘Dispelling the Urban Myth around s 95A(2)’ (2012) 41(4) Australian Tax Review 173-186
  • ‘The Legislative Origin of Present Entitlement in Australia’ (2011) 40(4) Australian Tax Review 235-252
  • Celeste M Black and Alex C Evans, ‘A Critical Analysis of the Tax Treatment of Dealings under Australian Domestic Emissions Reduction and Abatement Framework’ (2011) 26(2) Australian Tax Forum 287-327

Public engagement

Alex C Evans,  (10 March 2023) Kluwer International Tax Blog

Alex C Evans.  (15 August 2022) austaxpolicyblog (Tax and Transfer Policy Institute’s Blog)

Alex C Evans,  (18 July 2022) austaxpolicyblog (Tax and Transfer Policy Institute’s Blog)

 Alex C Evans,  (15 February 2022) austaxpolicyblog (Tax and Transfer Policy Institute’s Blog)

Alex C Evans,  (27 May 2021) austaxpolicyblog (Tax and Transfer Policy Institute’s Blog)

Alex C Evans,  (25 October 2019) austaxpolicyblog (Tax and Transfer Policy Institute’s Blog)

Alex C Evans, 
The Conversation (23 November 2015)

Alex Evans, ‘The Elephant in the Room: Bamford and the High Court’
(30 October 2009) Weekly Tax Bulletin 2110

 

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