Sabrina Mason
Thesis title: Just a Cost on Behaviour or Effective Regulation? Exploring the Climate Change Levy and the Climate Change Agreements Scheme
PhD supervisor:
Background
Sabrina is currently a part-time PhD student in Law at the University of Edinburgh. Before joining the University of Edinburgh, Sabrina completed her undergraduate studies at Lancaster University, graduating with a LLB in Law with honours (2:1). Sabrina continued at Lancaster University to complete her Master of Laws with Distinction (LLM) with a specific interest in studying environmental law and taw law.
On joining the School of Law in January 2021, Sabrina has been undertaking qualitative research with a focus on taxpayer engagement with environmental tax instruments in the UK, specifically the Climate Change Levy and Climate Change Agreement scheme. Her research aims to explore the effectiveness of the Climate Change Levy and the Climate Change Agreements as an operating environmental tax scheme from the viewpoint of those who work with the scheme in practice; using regulatory and tax theory to explore the themes obtained from the interview data. Sabrina's research will also consider the underpinnings of the UK's environmental tax policy with the purpose of identifying the drivers behind policy changes and how this impacts environmental taxes in their final, legislative form.
Her research interests include environmental taxation, environmental law and regulation, tax law and tax policy.
Sabrina also received a PhD Grant from the Chartered Institute of Taxation in 2023, which has funded the fieldwork undertaken in this PhD research.
Qualifications
Law (LLM) - Lancaster University (2020)
Law (LLB) - Lancaster University (2019)
Research summary
- Environmental law
- Environmental taxation
- Regulatory theory
- Taw law
- Tax policy