David Kershaw

David Kershaw
Name	David Kershaw
Birth date	1950s
Birth place	Leeds, England
Nationality	British
Occupation	Academic, Lawyer, Author
Known for	Tax law, International taxation, Comparative tax policy
Alma mater	University of Cambridge, London School of Economics

David Kershaw

David Kershaw is a British scholar and legal academic noted for his work in taxation, corporate law, and public policy. He has held academic posts at leading institutions and contributed to debates on international tax policy, corporate governance, and legal pedagogy. His career spans teaching, research, policy advising, and editorial leadership within legal and tax scholarship communities.

Early life and education

Kershaw was born in Leeds and educated at local schools before attending University of Cambridge for undergraduate studies and then the London School of Economics for postgraduate work. At Cambridge he studied law and engaged with scholars connected to King's College, Cambridge and the Faculty of Law, University of Cambridge. At the LSE he completed advanced training that intersected with scholars associated with University of Oxford and Harvard Law School visiting programs. His formative period included seminars with academics linked to Institute of Fiscal Studies and exchanges involving the Commonwealth Secretariat and the Organisation for Economic Co-operation and Development.

Academic career and positions

Kershaw has held professorial and lecturing posts at institutions including the London School of Economics, the University of Cambridge, and the University of Bologna. He served as a visiting professor at New York University School of Law and delivered lectures at Columbia Law School and Yale Law School. Administrative roles included leadership within departments connected to the Faculty of Law, University of Cambridge and collaborations with research centers tied to the Centre for European Policy Studies and the Tax Administration Research Centre. He has also been seconded to policy bodies such as the HM Treasury and provided expert testimony to committees of the House of Commons and the House of Lords.

Research and contributions

Kershaw's research focuses on taxation, corporate law, and comparative policy analysis. He has examined international tax avoidance in contexts involving European Union directives, Organisation for Economic Co-operation and Development base erosion initiatives, and bilateral treaties such as the United States–United Kingdom Income Tax Treaty. His work addresses the interplay between tax law and corporate structures referenced in case law from the Supreme Court of the United Kingdom, decisions of the European Court of Justice, and rulings of the United States Court of Appeals for the Second Circuit. He has analyzed legislative responses including provisions in the Finance Act 2012, measures influenced by the BEPS Project, and proposals associated with the Digital Services Tax debate.

Kershaw contributed to scholarship on tax policy instruments employed by governments such as HM Revenue and Customs and tax authorities in Australia, Canada, and Germany. His comparative studies include assessments of fiscal responses in crises like the 2008 financial crisis and policy shifts following the Global Financial Crisis. He has explored the role of multinational enterprises such as Apple Inc., Google LLC, and Amazon.com, Inc. in shaping reform discussions at forums including the G20 and meetings of the International Monetary Fund and the World Bank.

Publications and editorial work

Kershaw has authored and edited numerous books, monographs, and articles published in journals affiliated with Oxford University Press, Cambridge University Press, and leading law reviews such as the Harvard Law Review, the Yale Law Journal, and the Columbia Law Review. His chapters appear in volumes connected to the Institute of Advanced Legal Studies and the European Taxation Journal. He has served on editorial boards for periodicals linked to the British Tax Review and the International Tax Review, and acted as a peer reviewer for projects commissioned by the Organisation for Economic Co-operation and Development and the European Commission. Kershaw has also edited collections featuring contributors from institutions like Princeton University, Stanford Law School, and the University of Chicago.

Awards and honors

Kershaw's contributions have been recognized by awards and fellowships from bodies including the British Academy, the Royal Society of Arts, and grants from the Economic and Social Research Council. He has received visiting fellowships at institutes such as the Institute for Advanced Study and the Max Planck Institute for Tax Law and Public Finance. His policy impact has been acknowledged by citations in reports from the Organisation for Economic Co-operation and Development and by invitations to participate in advisory panels convened by the European Commission and the United Nations.

Personal life and legacy

Kershaw is married and has family connections across Britain and Europe; he maintains residences linked to academic hubs in London and Cambridge. His mentorship of scholars who have proceeded to posts at Harvard Law School, University of California, Berkeley, and the London School of Economics forms part of his legacy. Kershaw's influence persists through sustained citation in case law from courts such as the Supreme Court of the United Kingdom and policy frameworks advanced by the Organisation for Economic Co-operation and Development and the G20. He is remembered for bridging academic analysis with policy engagement across institutions including the International Monetary Fund and national finance ministries.

Category:British academics Category:Tax law scholars Category:People from Leeds