Professor Ivan Ozai, an award-winning researcher, teacher, and former tax court judge, has been appointed the inaugural Faculty Scholar in Tax Law and Policy at Queen’s. Currently an assistant professor at Osgoode Hall Law School, he will begin his new role as associate professor at Queen’s Law on July 1.

“Through his exceptional scholarly and practice experience, Ivan will help to elevate our standing as a leader in tax legal scholarship and policy impact and strengthen our business law program,” says Dean Colleen M. Flood.

Ozai’s interdisciplinary research focuses on the intersection of tax law, legal theory, and political philosophy, offering critical insights into the international tax regime and exploring policy alternatives grounded in principles of justice. His recent work also addresses the evolving challenges that tax policymakers face in a digital and decentralized economy.

“What I’m most looking forward to at Queen’s Law is advancing research and critical discussions on taxation, exploring its role in governance, economic systems, and social justice, both within the faculty and in the broader legal community,” says Ozai. “I’m excited to expand my work on the connections between tax law and global governance, particularly its normative foundations, the justice principles that should guide international tax policy, and the challenges posed by digitalization and shifting global markets.”

His work has been published in leading law reviews and peer-reviewed journals such as the Canadian Journal of Law and Jurisprudence, Columbia Journal of Tax Law, British Tax Review, Fordham International Law Journal, Journal of International Economic Law, and the University of Toronto Law Journal. He is the author of Tax Expenditures and the Value-Added Tax (2019), published in Portuguese, and has contributed to several edited volumes, including Tax Justice and Tax Law: Understanding Unfairness in Tax Systems (2020) and Comparison of Brazilian and German Tax Systems (2024).

Recognized for both his scholarship and teaching, Ozai has received honours such as the International Fiscal Association’s USA Writing Award (2018), the Fonds de Recherche du Québec’s Paul-Gérin-Lajoie Rising Star Award (2019), and Osgoode Hall Law School’s Teaching Award for Full-Time Faculty (2023). He has served as the national reporter for Canada to the International Fiscal Association and currently sits on the International Law Association’s Committee on International Tax Law as well as the Board of Directors of the Brazil Canada Bar Association.

At Queen’s, he plans to launch a new colloquium on tax law and policy. “My hope is to create a space for thoughtful, engaging conversations that bring together leading legal scholars from Canada and abroad to engage in rigorous intellectual debate on emerging research in tax law and policy,” he says. “A key part of this initiative is giving students a platform to engage with cutting-edge scholarship, critically examine new ideas, and articulate their own perspectives in debates shaping the field.”

Ozai earned a doctoral degree in law (DCL) from McGill University’s Faculty of Law as a Tomlinson Doctoral Fellow. Prior to entering academia, he practised tax law in São Paulo for over a decade before holding senior government roles, including as a tax court judge and as Director of the Advance Tax Rulings Office for the State of São Paulo.

Why Queen’s Law? “I have long admired Queen’s Law for its strengths in areas such as criminal law, business law, and international law, but I was particularly drawn to its remarkable concentration of leading scholarship in political and legal philosophy,” he says. “The opportunity to collaborate with these scholars and engage in conversations that bridge my work in taxation with broader discussions on governance and justice is especially exciting to me.”

Something else made a strong impression during his recent campus visit. “I was struck by the dynamic and collegial atmosphere among the faculty, staff, and students – there’s a real sense of intellectual engagement and innovation that’s inspiring.

“I’m absolutely thrilled to be joining Queen’s Law,” he adds, “and can’t wait to work alongside scholars I deeply admire and become part of this vibrant community.”

By Lisa Graham