Shreya Rao

I am a DPhil candidate in Law and the graduate convenor of the Oxford Tax Law & Policy Discussion Group.

My doctoral research, under the supervision of Professor Tsilly Dagan, examines state choices in relation to an increasingly difficult but urgent problem: the capital transfer taxation of wealthy individuals. More precisely, I am working to develop a legal mechanism that enables fair and effective implementation of cross-border capital transfer tax regimes (for capital gains, gifts and inheritances), to individuals, who are wealthier, more mobile, and better able to fragment ownership of their assets across tax optimal jurisdictions than ever before. 

Research Interests and Professional Background

My work ties together my broader research interests which lie in the areas of international tax, tax system design, inequality studies and trust law, especially as they relate to the global South. I have engaged with these areas academically for more than a decade, having taught them through core and elective courses at the National Law School of India University and other Indian schools from 2009-18, in addition to writing on them in peer reviewed journals such as Intertax. 

I also draw on 17 years of experience as a practitioner to navigate the field. My current role as a tax Partner and co-head of the private client practice at a Tier 1 Indian law firm equips me with a deep understanding of real-world challenges, which I am hopeful will contribute to the strength of my research. I am an International Bar Association (Taxation Section) scholar, with previous law degrees from the National Academy of Legal Studies and Research, India (B.A.,LL.B. (Hons.)) and the Harvard Law School (LL.M.).