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Dr Andy Summers

Dr Andy Summers

Associate Professor of Law

ÐÓ°ÉÂÛ̳ Law School

Telephone
020-7955-6585
Email
A.D.Summers@lse.ac.uk
Room No
Cheng Kin Ku Building 6.04
Languages
English
Key Expertise
Taxation of wealth; domicile and residence (tax); law of damages

About me

My research focuses on the evaluation and design of tax policies, particularly those affecting top earners and High Net Wealth Individuals (HNWIs). I combine technical expertise in tax law with quantitative methods and data science, via collaborations with economists and other social scientists. I am Director of the , 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.

I convene two masters-level courses on taxation. LL4CG Tax Policy and Design is an introduction to the evaluation and design of tax policies using a variety of disciplinary perspectives including economics, philosophy, and political science, as well as law. LL4CO Taxation of Wealth examines how the UK taxes wealth (and the wealthy) and evaluates options for reform of existing capital taxes. I also teach an undergraduate course on LL293 Tax and Tax Avoidance.

Before joining ÐÓ°ÉÂÛ̳ in 2014, I studied Law as an undergraduate at Cambridge (2005-08) and as a postgraduate at Oxford (2009-10). I completed my doctorate at Corpus Christi College Oxford, where I also taught as a College Lecturer (2011-14). My PhD research focused on the assessment of damages in private law, and theories of loss and causation. In 2016, I got married and took my wife’s name (…we flipped a coin). Consequently, my publications prior to 2016 are listed under my previous name, Andrew Dyson.

Administrative support: Law.Reception@lse.ac.uk

Affiliations

Director,

ÐÓ°ÉÂÛ̳ International Inequalities Institute, Faculty Associate

, Research Associate

, Committee Member

, Commissioner

Teaching

LL4CG Tax Policy and Design (postgraduate)

LL4CO Taxation of Wealth (postgraduate)

LL293 Tax and Tax Avoidance (undergraduate)

LL438E Commercial Remedies  (executive masters)

LL4COE Taxation of Wealth (executive masters)

LL110 Tax, Justice and the Economy (summer school)

Current working papers
  • ‘Measuring Top Wealth Shares in the UK’ R&R, European Economic Review (with Arun Advani & Hannah Tarrant)
  • R&R, Socio-Economic Review (with Sam Friedman, Victoria Gronwald and Emma Taylor)
  • ‘’ (with Sam Friedman, Victoria Gronwald and Emma Taylor)
  • ‘’ (with Arun Advani, Cesar Poux and Anna Powell-Smith)
  • ‘’ (with Arun Advani & David Burgherr)
  • ‘’ (with Arun Advani, David Burgherr & Mike Savage)
  • ‘’ (with Arun Advani)

Publications (Tax)
  • ‘’ (2024) Review of Economics & Statistics (with Arun Advani, Felix Koenig & Lorenzo Pessina) (article, in press)
  • ‘’ Working Papers (131). International Inequalities Institute (with Sam Friedman, Victoria Gronwald and Emma Taylor)
  • (2023) Oxford Review of Economic Policy (with Arun Advani & Helen Hughson)
  • ‘’ (2023) Journal of the Royal Statistical Society Series A: Statistics in Society (with Arun Advani & Hannah Tarrant)
  • ‘’ (2022) ÐÓ°ÉÂÛ̳ Public Policy Review
  • ‘’ (2022) Journal of Social Policy (with Arun Advani & Tahnee Ooms)
  • (2022) The IFS Deaton Review of Inequalities (with Arun Advani)
  • ‘’ (2021) Fiscal Studies
  • ‘’ (2021) Fiscal Studies (with Arun Advani & Helen Miller)
  • ‘’ (2019) in Bradshaw (ed) Let’s Talk About Tax, CPAG Press, p115-161

Publications (Private Law)
  • (2024) Oxford University Press
  • (2024) in Chen-Wishart & Saprai (eds), Handbook of the Philosophy of Contract Law (Elgar Publishing) (edited collection, in press)
  •  (2018) 38(4) Oxford Journal of Legal Studies 793-821
  •  (2018) Lloyd's Maritime and Commercial Law Quarterly 171-184 (with David McLauchlan)
  •  (2017) in Virgo & Worthington (eds), Commercial Remedies: Resolving Controversies (Cambridge University Press) 75-97
  •  (2017) 133 Law Quarterly Review 41-44
  •  (2017) Hart Publishing (edited with James Goudkamp & Frederick Wilmot-Smith)
  •  (2017) in Dyson, Goudkamp & Wilmot-Smith (eds), Defences in Contract (Hart Publishing) 1-16 (with James Goudkamp & Frederick Wilmot-Smith)
  •  (2017) Lloyd's Maritime and Commercial Law Quarterly 95-121
  •  (2016) Lloyd's Maritime and Commercial Law Quarterly 202-206
  •  (2016) in Dyson, Goudkamp & Wilmot-Smith (eds), Defences in Unjust Enrichment (Hart Publishing) 1-26 (with James Goudkamp & Frederick Wilmot-Smith)
  •  (2016) Hart Publishing (edited with James Goudkamp & Frederick Wilmot-Smith)
  •  (2015) in Dyson, Goudkamp & Wilmot-Smith (eds), Defences in Tort (Hart Publishing) 3-24 (with James Goudkamp & Frederick Wilmot-Smith)
  •  (2015) Hart Publishing (edited with James Goudkamp & Frederick Wilmot-Smith)
  •  (2014) 130 Law Quarterly Review 259-281 (with Adam Kramer)
  •  (2012) Lloyd's Maritime and Commercial Law Quarterly 412-425

Policy papers

(2024) CenTax Policy Report, October 2024 (with Arun Advani, Sebastian Gazmuri-Barker & Sanaya Mahajan)

(2024) CenTax Policy Report, October 2024 (with Arun Advani, Sebastian Gazmuri-Barker, Sanaya Mahajan & Cesar Poux) (2024)

(2024) CenTax Policy Report, October 2024 (with Arun Advani, Franziska Disslbacher & James Forrester)

(2024) CenTax Policy Report, October 2024 (with Arun Advani & Andrew Lonsdale)

(2024) CenTax Policy Brief, October 2024 (with Arun Advani, Helen Hughson, Johnathan Inkley & Andrew Lonsdale)

(2024) CenTax Policy Brief, October 2024 (with Arun Advani & Cesar Poux)

(2024) IFS Green Budget 2024, Chapter 7 (with Stuart Adam, Arun Advani & Helen Miller)

‘Who would be affected by Capital Gains Tax reform?’ (2024) CAGE Policy Briefing 40 (with Arun Advani & Andrew Lonsdale)

(2023) Tax Journal, 7 June 2023 (with Arun Advani & Emma Chamberlain)

(2022) CAGE Policy Briefing 38 (with Arun Advani & David Burgherr)

‘’ (2022) CAGE Policy Briefing 37 (with Arun Advani & Hannah Tarrant)

‘’ (2021) CAGE Policy Briefing 33 (with Arun Advani, Helen Hughson & Hannah Tarrant)

‘’ (2020) Final Report of the Wealth Tax Commission (with Arun Advani & Emma Chamberlain)

‘’ (2020) Initial Report of the Wealth Tax Commission (with Arun Advani & Emma Chamberlain)

‘’ (2020) CAGE Policy Briefing 19 (with Arun Advani)

‘’ (2020) Resolution Foundation (with Arun Advani & Adam Corlett)

Media coverage

Catch Me if You Can: Gaps in the Register of Overseas Entities– , , , . Authored op-ed in the . Blogged at

Reforming the Non-Dom Regime: Revenue Estimates – , , , . Authored op-ed in the .

How much tax do the rich really pay? New evidence from tax microdata – , , , , (op-ed), (op-ed).

Final Report of the Wealth Tax Commission – News, News, , , , , , , , (op-ed), (op-ed), (op-ed), (op-ed), (op-ed). Blog at .

Capital Gains and UK Inequality – , , , , , The (op-ed),  (op-ed), (op-ed). Blog at ÐÓ°ÉÂÛ̳ Business Review.

Importing Inequality: Immigration and the top 1 percent – , , , The (op-ed). Blog at .

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