Research Interests

international taxation, comparative income tax law, history of income tax law, tax issues in developing countries

Summary of research

My primary research interest is in tax law. Topics of particular interest to me at present include international taxation, comparative income tax law, history of income tax law and tax issues in developing countries. I am also interested in exploring other topics such as tax law and technology, taxation of the "digital economy" and tax issues relating to indigenous people, although these are not my current priority. 

My research can be divided into three categories by working status. Details of each category can be accessed by clicking on the blocks below. A first category is my PhD research. This is my current priority. A second category is "spin-offs" from my PhD. This includes research that I have undertaken as part of my PhD which will not be included in my PhD thesis. These are expected to be separately published. A third and final category is research in the pipeline. Projects under this category are what I plan to work on after my PhD is completed. These are relatively early-stage ideas, although some are more developed than others and some are more realistic than others. Two examples are provided for each of the latter two categories.

PhD research

"Spin-offs" from PhD

Research in the pipeline