Biography
Fernando J. Loayza Jordán joined the law school as a Visiting Assistant Professor of Tax Law in 2024, teaching Federal Income Tax, Supervised Research on International Law, and Law and Society.
His scholarship focuses on the interaction between taxation, justice, and democracy. He draws theoretical tools from fiscal sociology, law and political economy, and political philosophy. Currently, his primary research focus is the new international tax order, exploring new theoretical approaches to understand international tax justice and how to conceive a theory of international tax peace. Additionally, his book project critiques how specific contractual approaches to taxation can be instrumentalized to protect power accumulation against redistribution instead of strengthening democratic policymaking. Finally, he is interested in comparative constitutional law, particularly in Latin American constitutionalism.
He has presented his research in Europe, Asia, Latin America, and the United States. His work has been published (or is forthcoming) by, among others, the Tennessee Law Review, World Comparative Law, The Contemporary Tax Journal, and in the Edward Elgar Handbook of the Fourth Branch of Government. He has also written opinion pieces for newspapers in Peru, India, and the U.S., including in the New York Times.
Before joining the law school, he taught a course on tax and democracy at Yale University, where he also taught in the Yale Young Global Scholars Program, served as a Tutor in Law, and was awarded the Teaching Innovation Project Grant for his work connecting classrooms and social movements. He has also taught tax law and legal theory in Peru and India, where he received several teaching awards. He currently serves as Faculty Advisor of the Latin American Law Student Association (LALSA), the First-Generation Law Student Association, and the International Law Association (INTEL).
He is a Doctoral (JSD) Candidate at Yale Law School (degree expected in 2025), where he also earned his LL.M. While at Yale, he was affiliated with the Council on Latin American and Iberian Studies (CLAIS) at the MacMillan Center and served as Senior Advisor of the Yale Society of International Law and as a Board Member of the Latinx Law Student Association and the Law and Political Economy Group. He earned his LL.B. from the Pontificia Universidad Católica del Peru, where he graduated summa cum laude. He became the youngest winner of the Peruvian Institute of Tax Law Research Award for his undergrad thesis on the Peruvian Transfer Pricing Regime. He has also studied Public Policy at the Universitat Pompeu Fabra (Spain) and International Taxation at Leiden University (Netherlands).
Before entering legal academia, he worked for several years in tax consulting for PwC, where he became a Senior Manager of Tax and Legal Services, handling matters of international taxation and transactional taxation for clients in over 40 jurisdictions. After leaving PwC, he worked as an independent consultant on tax and policy issues and as a researcher for the Tax Justice Network.