University of Leeds Law student wins International VAT Association Prize
Celebrating outstanding postgraduate research in VAT and fiscal sustainability.
We are delighted to announce that Masters student Catherine Brant has been awarded the International VAT Association Prize for 2025, sponsored by the International VAT Association.
This prestigious prize is presented annually to the School of Law student who submits the best dissertation on VAT/GST. The award includes 1,500 Euros and attendance at the IVA Annual Conference in Warsaw in May 2026, where Catherine will deliver a short presentation on the findings of her dissertation.
Award-winning dissertation
“Achieving Fiscal Sustainability Beyond Oil Dependence: A Legal Analysis of Ecuador's VAT Framework with Comparative Guidance from Chile”
Catherine’s dissertation impressed assessors for its rigorous legal analysis and its exploration of an issue of significant contemporary relevance: how VAT reform can support Ecuador in reducing economic dependence on oil and advancing long-term fiscal sustainability.
Her supervisor, Dr Federica Casano, lecturer in tax law, praised both the depth of the research and the quality of the scholarship:
As Catherine’s dissertation supervisor, I am very proud of her achievements. Her dissertation addresses an urgent and highly relevant topic: fiscal sustainability in Ecuador and the role of VAT in reducing the country’s economic dependence on oil. Beyond the importance of the subject itself, Catherine’s strong analytical abilities and excellent writing skills resulted in an outstanding piece of work. My thanks also go to the International VAT Association for the fantastic and rewarding opportunities it offers students through its VAT prize.
Supporting excellence in VAT research
Professor of Tax Law Rita de la Feria, a world‑renowned expert in tax law who established and maintains the School’s connection with the International VAT Association, is responsible for nominating the University of Leeds dissertation considered each year for the prize.
I am delighted to see yet another of our students win the International VAT Association Prize for best dissertation in VAT/GST. Catherine wrote an outstanding dissertation on how VAT reforms can be a powerful tool to overcome national oil dependency, which will be of interest to many working on tax policy and fiscal sustainability. On behalf of our students, I would like to express my extreme gratitude to the International VAT Association for sponsoring this prize, and promoting the work of the next generation of VAT experts.
A strong tradition of success
Catherine joins a distinguished group of University of Leeds winners of the International VAT Association Prize:
- 2018 – Kyriaki Yiallourou
- 2020 – Ben Sanders
- 2021 – George Alexander
- 2025 – Yifan Hu
Both Kyariaki Yiallourou and George Alexander went on to publish their dissertations in the prestigious international tax journal, the EC Tax Review, in 2019 and 2022, respectively. The School of Law warmly congratulates Catherine on this exceptional achievement and looks forward to seeing her represent Leeds at the IVA Annual Conference in 2026.
I am honoured to receive this prize and incredibly grateful for all the support I’ve had during my time at the University of Leeds. Thank you to my supervisor, Federica Casano, and to Rita de la Féria, as well as my friends and family for their unwavering encouragement.
Take the next step in your career
Inspired by Catherine’s success? Our postgraduate programmes at the University of Leeds School of Law offer the opportunity to learn from leading experts in tax law and develop advanced skills that make a real‑world impact.
Explore our Masters degrees and join a thriving academic community shaping the future of law and policy. Learn more and apply today.
