Katherine Cousins is a Lecturer in Tax Law in the School of Law, having joined the School in early 2019. Prior to that, she was a PhD and LLM student at the University of Sheffield, and also holds an undergraduate degree in Law from the University of Cambridge.
Her research focuses on the evolution of historical tax law, situated in its wider social, political, and economic context. She has a particular interest in the link between tax policy and commercial lobbying power during the eighteenth and nineteenth centuries. She is currently in the final stages of her PhD, which considers the influence that Britain’s major commercial interests had on the development of the income tax during the first half of the nineteenth century.
She recently published an article in The Journal of Legal History, which examines the link between the influence of powerful commercial interests and the financial failure of the first income tax. In developing her research, she wishes to explore the parallels between historical and modern experience of tax, and how that can be used to inform future policy-making.
Further information about Katherine can be found here.