Dr Ira Lindsay
Dr. Ira K. Lindsay is a Senior Lecturer in Finance Law and Ethics at the University of Surrey School of Law where he teaches taxation and property law. Dr. Lindsay graduated with a B.A. in history from Swarthmore College and received a Fulbright Fellowship to study Russian history at the European University of St. Petersburg. At Yale Law School, he served as a teaching assistant for Contracts and assisted in the legal defense of detainees before military commissions in Guantanamo Bay. After graduating from Yale, he practiced tax law at Cleary Gottlieb Steen & Hamilton in New York City and served as a law clerk to Judge Stephen F. Williams at the U.S. Court of Appeals for the D.C. Circuit. Dr. Lindsay defended a doctoral dissertation in philosophy, "A Humean Theory of Property Rights," at the University of Michigan in 2014. From 2014 to 2016, he was a postdoctoral fellow at Dartmouth College in the Department of Philosophy and the Political Economy Project. Dr. Lindsay's research interests including taxation, property, jurisprudence, comparative law and political philosophy. His work has appeared in the Florida Tax Review, the Columbia Journal of European Law, and Studies in the History of Tax Law.
Areas of specialism
University roles and responsibilities
- Co-Deputy Head of School
questions: what is taxed, who is taxed, and how tax
burdens are allocated among taxpayers. This chapter
examines the ethical dimensions of these questions,
including the merits of income taxation, consumption
taxation and Pigouvian taxes, the tax treatment of families
and of corporations, the justification of progressive
taxation, and tax competition. It considers theories of tax
fairness grounded in taxpayers? ability to pay and in the
benefits taxpayers receive from government as well as the
perspectives of utilitarians, egalitarians, and public choice
Property theory provides an already acknowledged mechanism for change and private property has been selected to reflect humanity?s resistance to modify its behaviour (most notably our reluctance to restrict consumption); to facilitate a new approach using a familiar and recognisable paradigm; and to create a modified model (described as the Land Model) implemented through legislation
Sustainability then forms the basis of this new restriction, developed through a critical analysis of sustainability and sustainability indicators (the means of measuring sustainability), ultimately placing a restriction (described here as the Sustainability Restriction) on the rate of biodiversity loss, change in land use and tree cover loss. Strong sustainability, with its emphasis on the land as part of the environment, underpins the ethical approach taken in this research.
Finally, post-devolution legislation in England and Wales (together Britain, the geographical area selected for this research) is analysed to propose that Wales would best support the use of the new paradigm.
This research advocates pro-active change but, acknowledging that good intentions rarely reach fruition through radical change, a series of incentives are proposed to encourage reactive change. The proposal is for slow, but steady, ground-up change: a velvet property revolution.
Lindsay, Ira K. 'Convention, Social Trust, and Legal Interpretation' In Social Trust, Kevin Vallier & Michael Weber, eds., (Routledge, forthcoming 2021).
Lindsay, Ira K. 'A Defense of Humean Property Theory' Legal Theory (forthcoming).