Research and Projects

My thesis dissertation explores the interaction between citizenship, democracy, and taxation. I am particularly interesting in analyzing the shortcomings of the slogan "no taxation without representation" as a paradigm for understanding the relationship between democracy and taxation. I am exploring new alternatives to rebuild the concept of tax citizenship and its relationship with democracy. My research areas include Taxation, Law and Political Economy, Constitutions, and Theories of Democracy.

My Peruvian Transfer Pricing Regime research was awarded the "President of the Peruvian Institute of Tax Law" Award, the most prestigious tax law award in Peru. It has also been cited by the Peruvian Tax Court.

I have also translated academic articles from English to Spanish and worked as a Researcher for the Tax Justice Network.

Here are some of the pieces and projects I am working on and some of my published papers.

Beyond "no taxation without representation": Democracy, Citizenship, and Taxation.

The Fiscal Sociology of India's Independence (with Hima Trisha Mohan).

A New Global Tax Deal? Towards a theory of international tax justice.

Translation of: Jedediah Britton-Purdy, David Singh Grewal, Amy Kapczynski & K. Sabeel Rahman. "Building a Law-and-Political-Economy Framework: Beyond the Twentieth-Century Synthesis". The Yale Law Journal, Vol. 129, No. 6 (April 2020), pp.1784-1835.

Análisis crítico del perjuicio fiscal en el régimen peruano de precios de transferencia. (“Critical analysis of the fiscal damage in the Peruvian transfer pricing regime”). Chapter in the book: Libro Homenaje en honor al Dr. Julio Fernández Cartagena. Editorial Instituto Pacífico. January 2021.

Contra la especialización tributaria de los tribunales y el excepcionalismo tributario. (“The case against specialized tax courts and tax exceptionalism”). Chapter in the book: Justicia de Papel. Reformas disruptivas al sistema de justicia. (“Justice of paper. Disruptive reforms to the Justice System”). Palestra Editores. December 2020.

A Peruvian tax lawyer in a US corporate tax class: what can be explained and what cannot be explained. The Contemporary Tax Journal. Volume 9, Issue 1. 2020.

El control de convencionalidad en materia tributaria. (“The conventionality control on tax matters”). Themis Law Review. Number 76. 2020. (with Julio Casma).

¿Debemos exigirle seguridad jurídica a una Cláusula Antielusiva General? Reflexiones sobre las líneas discursivas contrarias a la CAG. (“Should we demand legal stability from a General Anti-Avoidance Rule? Reflections on discourses opposing the GAAR”). Peruvian Institute of Tax Law Review. Number 65. November 2018.

Otros métodos de valorización en el régimen peruano de precios de transferencia. (“Other valuation methods in the Peruvian transfer pricing regime”). IUS ET VERITAS Law Review. Number 55. December 2017. (with Martín La Rosa Almenara) [Cited by the Peruvian Tax Court in the Case 006613-9-2020].

La determinación obligatoria del objeto social: una regla anacrónica. (“Compulsory determination of the company purpose: an anachronistic rule”). IUS ET VERITAS Law Review. Number 51. December 2015. (with Alfonso Montoya Stahl).

¿Y si no me quiero separar así? Flexibilizando el derecho de separación. (“And what if I don’t want to separate this way? Making the right to separation more flexible.”) Actualidad Mercantil Law Review. Number 2. November 2013.

¿Registrar es poseer? Un vistazo desde el fundamento de la posesión. (“Is to register to own? A glance from the possession fundamental”). IUS ET VERITAS Law Review. Number 45. December 2012. (with Martin Mejorada Chauca).

KAHNEMAN, Daniel and Angus DEATON. “Los ingresos elevados mejoran la calidad de vida pero no el bienestar emocional”. Económica. Number 4. March 2016. Original reference: KAHNEMAN, Daniel & Angus DEATON. “High income improves evaluation of life but not emotional well-being”. Center for Health and Well-being, Princeton University, August 4, 2010. Proceedings of the Nacional Academy of Sciences of the United States of America.

PREBBLE, Zoë & John PREBBLE. “Comparando la Norma Anti-elusiva General de la Ley del Impuesto a la Renta con la Doctrina de Abuso de Derecho del Civil Law”. IUS ET VERITAS. Number 50. July 2015. Original reference: PREBBLE, Zoë & John PREBBLE. “Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law”. (October 14, 2008). Bulletin for International Taxation, April 2008; Victoria University of Wellington Legal Research Paper No. 34/2013.

COASE, Ronald H. “La economía y sus disciplinas conexas”. IUS ET VERITAS. Number 47. December 2013. Original reference: COASE, Ronald H. “Economics and Contiguous Disciplines”. The Journal of Legal Studies, Vol. 7, No. 2 (Jun., 1978), pp. 201-211. The University of Chicago Press.