Andrew Summers

My teaching and research covers two main areas: tax and private law.

My work on tax law and policy focuses on the taxation of wealth. I use administrative tax data to study tax planning by the very rich (top 1% by income, and high net worth individuals). Current projects include studies on capital gains and measurement of inequality, the UK’s ‘non-dom’ tax regime, and tax and international migration.

I convene a master’s course on Taxation of Wealth, which aims to evaluate policies for taxing wealth using a wide range of academic perspectives, including political theory, economics and sociology, as well as law. I also teach an LSE Summer School course on Tax, Justice and Society, which provides a broad introduction to tax design.

I have published several articles on aspects of private law spanning contract, torts and trusts, with a particular focus on the law of damages. I am currently finishing a book on ‘Mitigation in the Law of Damages’ (forthcoming OUP 2020). I am also interested in private law theory, particularly the concepts of loss and causation.

Before joining LSE in 2014, I studied Law at Cambridge (2005-08) and Oxford (2009-10). I completed my doctorate at Corpus Christi College Oxford, where I also taught as a College Lecturer (2011-14). 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.

I co-convene the Private Law Forum and the Tax Seminar Programme in the law school. I am an Associate Member of the International Inequalities Institute at LSE, and a Research Associate at the Institute for Fiscal Studies. I currently serve on the advisory boards for the Office of Tax Simplification Capital Gains Tax Review, the Resolution Foundation ‘Wealth in the UK’ project, and for Tax Justice UK.

Research interests

• Taxation of wealth
• International personal taxation
• Contract, tort, trusts
• Private law theory