As a student at the London School of Economics, 1997-2000, he was leader of the Hayek Society. Between 1998 and 2001, he worked as a researcher for the European Foundation, where he wrote critically on Economic and Monetary Union, tax harmonisation and the Nice Treaty.  
- Matthew Elliott, accessed February 11,2004.
- "The TaxPayers' Alliance - Matthew Elliott biography", Taxpayers Alliance, accessed July 2005.
- The TaxPayers’ Alliance, "Foreword, Speaking Up For Consumers: The Case Against The Fat Tax, October 2004.
- Philip Aldrick, "Tax lobby accuses Whitehall of wasting pounds 50 billion", Daily Telegraph, February 3, 2004. (Not available online)