Katherine CousinsKatherine Cousins

Thesis title: History of Income Tax Law 1799-1842

Email: kocousins1@sheffield.ac.uk

Supervisors: Professor Robert Burrell and Dr Jay Cullen

Biography

LLM Corporate and Commercial Law (with distinction) – The University of Sheffield
BA Law – Christ’s College, University of Cambridge

Scope of Research

My research considers the role of the commercial interest in the development of the income taxes of the first half of the nineteenth century from a legal, economic and socio-political perspective. It argues that the fiscal progress, and lack of, made during this period can be chiefly attributed to the powerful commercial interest, an issue that remains a barrier to formulating effective tax policy to this day.

Areas of Interest

Tax Law; Legal History; Economic History; Finance

Research Centre

Sheffield Institute of Corporate and Commercial Law (SICCL)

Teaching Responsibilities

LAW138 Remedies in Private Law (2015-16; 2016-17; 2017-18)
LAW136 Law of Obligations (2017-18)

Conference Papers

‘The First Income Tax: A Story of Corporate Tax Evasion?’ Postgraduate Research Conference, 17th May 2017, Sheffield: School of Law, University of Sheffield.
‘The First Income Tax: A Tale of Corporate Tax Evasion?’ ICCL Annual Postgraduate Research Conference, 20th June 2017, Durham: Law School, Durham University
‘The First Income Tax: A Story of Commercial Tax Evasion’ Society of Legal Scholars Annual Conference, 7th-8th September 2017, Dublin: Sutherland School of Law, University College Dublin

Awards

University of Sheffield School of Law Doctoral Scholarship 2015-2018

Roles

Co-organiser of the University of Sheffield School of Law Postgraduate Research Conference 2017