Alexis Lujan Espinoza

Alexis Lujan is a J.S.D. candidate at Yale Law School, where he obtained his LL.M. degree in 2024. He graduated with honors (summa cum laude) from the Pontificia Universidad Católica del Perú (PUCP). He published a book on the ethics of tax law interpretation, criticizing the use of aggressive interpretations to avoid paying taxes. Before coming to Yale, Alexis worked as a tax advisor in a managerial role in the private sector.

His research lies at the intersection of statutory interpretation, legal ethics, and tax law. His dissertation examines the ethical standards and regulations addressing aggressive legal interpretations in the design or approval of international tax planning strategies..

As a visiting researcher at the University of Melbourne, Alexis is exploring how recent changes in international tax law impact the role of lawyers advising multinational enterprises, adopting a comparative approach.