Cornell University

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A sociological analysis of the UK’s global elite: evidence from tax records

Friday, March 5, 2021 at 12:00pm to 1:30pm

Virtual Event

Our second speaker for CSES’s Spring Economic Sociology Colloquium Series, a year-long series cosponsored with the Economic Sociology Lab, is Andy Summers who will present: A sociological analysis of the UK’s global elite: evidence from tax records

This colloquium will be held via Zoom on Friday, March 5th, starting at 12 pm. Please email to obtain the link.

Andy Summer’s teaching and research covers two main areas: tax and private law. His work on tax law and policy focuses on the taxation of wealth, using administrative tax data to study tax planning by the very rich (top 1% by income, and high net worth individuals). Current projects include studies on capital gains and measurement of inequality, the UK’s ‘non-dom’ tax regime, and tax and international migration.

Abstract: The UK has proved an attractive destination for the world’s top earners and high net wealth individuals. In 2017, around one quarter of the top 1% by income originally came from abroad, rising to one third amongst the top 0.1% and to nearly four in ten of those within the top 0.01%. Although many of these migrants settle permanently, the UK offers a special tax regime to those who maintain foreign connections, who are known as ‘non-doms’ (i.e. individuals not domiciled in the UK). In the popular imagination, non-doms epitomise a globalised economic elite, simultaneously exerting significant influence within British society, yet remaining weakly tied to the place where they live. We use administrative tax data covering every individual who claimed ‘non-dom’ status from 1997-2017 to provide the first sociological anatomy of this enigmatic group. We will present our initial findings on their national origins and the neighbourhoods within which they live, allowing us to explore the non-dom population on scales from the global down to local. We will also outline an agenda for further work on the sociology of elites in the UK.

Dial-In Information

Please email to obtain the link.

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Contact E-Mail

Contact Name

Alice Murdock


Andy Summers

Speaker Affiliation

London School of Economics

Dept. Web Site

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