The Graduate Tax Program is the oldest and best of its kind in the nation, with more than 40 faculty, consisting of a diverse group of full-time, adjunct and Global Visiting Professors teaching 50 courses on tax law.
The foundational building block of the Law School’s tax program is Income Taxation. This important course is not about filling out 1040s—it’s about how and why the tax code can change the shape of people’s lives. Income taxation is also the focus of the majority of tax scholarship at NYU. Professors Daniel Shaviro and Deborah Schenk have written the leading casebooks in the area; Professor Lily Batchelder has published widely on the $500 billion worth of tax incentives embedded in the Internal Revenue Code. Even two of NYU Law's legal philosophers, Professors Thomas Nagel and Liam Murphy, have cowritten a book on the implications of theories of justice for tax policy.
Advanced courses explore complicated but crucial issues of business tax, asking how much corporate tax is too much, and whether we should integrate corporate and individual tax. Faculty scholarship also tackles advanced tax issues from several angles: Professor Noël Cunningham literally wrote the book on partnership tax, and Professor Lily Batchelder has written extensively on wealth transfer tax issues. Our adjunct faculty—leading practitioners from top New York firms—teach courses such as Taxation of Business Conduits or Taxation of Affiliated Corporations—advanced courses that are not available at many other law schools.
The Law School's wide variety of international taxation courses and lectures keeps pace with the ever-increasing global economy, from Professor David Rosenbloom’s courses on transfer pricing to the annual Tillinghast Lecture on International Taxation. Professor Mitchell Kane focuses his research in this area, particularly on tax and economic development and the intersection of international taxation and corporate governance. NYU Law also has an international tax program that provides foreign attorneys the opportunity to study in a global context.
In addition, the Law School is also home to the top peer-edited law journal on taxation, and the first law school colloquium on tax policy in the country. The Tax Law Review is edited by Professor Deborah Schenk, and the Tax Policy Colloquium has been chaired, together with Professor Daniel Shaviro, by some of the leading public finance economists in the country, such as Alan Auerbach.
The National Center on Philanthropy and the Law (NCPL), founded and directed by Professor Harvey Dale, explores a broad range of legal issues affecting the nation’s nonprofit sector and provides an integrated examination of the legal doctrines related to the activities of charitable organizations. The center covers issues of law frequently ignored or glossed over in traditional law courses, and knits together relevant elements of tax law, corporate law, trust law, contract law and other branches of jurisprudence into a common compendium of philanthropy and the law. It offers three courses to NYU School of Law students: Law of Nonprofit Organizations, Tax-exempt Organizations and Tax Aspects of Charitable Giving.
This intensive program enables a J.D. candidate to also earn an LL.M. in Taxation in as few as seven semesters of full-time study.
The LL.M.: Two Ways
There are two ways to pursue an LL.M. in Taxation—by completing the full-time program in one academic year, or by finishing the part-time program in three to five years while working as a law firm associate. Most part-time students finish in only three years.
The International Taxation Program provides foreign attorneys the opportunity to study international taxation in a global context.