Dr Amy Lawton publishes report as part of Fulbright Award
Fri 7 March 2025
Dr Amy Lawton, Senior Lecturer in Tax Law at Edinburgh Law School, has recently returned from researching in the US. As a 24-25 US-UK Fulbright Scholar Dr Lawton undertook research at Villanova Law School.
During her time at Villanova Law School, Dr Lawton worked with the Villanova Federal Tax Clinic, one of several in-house clinics at Villanova Law which give students the opportunity to gain hands on experience working with clients. Dr Lawton hopes to implement some of the learning from her time at Villanova to the Scottish Tax Clinic, an award-winning clinic, which she established in 2021.
As part of this work Dr Lawton has written a report titled ‘Low-Income Taxpayer Support in the United States: Lessons for the United Kingdom’. This report examines the United States' approach to supporting low-income taxpayers and provides recommendations for the United Kingdom to improve its tax support systems.
The report highlights that the US is significantly ahead of the UK in low-income taxpayer support through its Taxpayer Advocate Service and Low Income Taxpayer Clinics. Implementing similar national support structures in the UK would enhance tax literacy, reduce compliance burdens, and improve access to justice for the most vulnerable taxpayers.
Read the full report
Amy Lawton, ‘Low-Income Taxpayer Support in the United States: Lessons for the United Kingdom’ (February 2025)
Find out more about Dr Lawton’s work