The Tax Law Center at NYU Law seeks to protect and strengthen the tax system through rigorous, high-impact legal work in the public interest.
The legal choices that shape the tax system can be complex and opaque for people who are not tax experts, but they can have profound impacts, including on how much revenue the tax system raises and who pays tax. Private interests often invest heavily in shaping these choices. The Tax Law Center aims to be a strong public interest voice weighing in on these technical yet consequential tax law issues. To do so, the Center provides technical input on tax legislation, comments on tax regulations, and submits amicus briefs in tax litigation, with the aim of improving the integrity of the tax system, saving and raising revenues, and advancing equity.
Recent Events
Tackling International Tax
June 13, 2022
The Hamilton Project at the Brookings Institution
Event details
Chye-Ching Huang joins a roundtable discussion exploring significant changes to the taxing of international corporate income.
Current Developments in Corporate Tax
May 14, 2022
American Bar Association May Tax Meeting
Conference details
Peter Richman moderated a panel that aims to cover current developments in corporate tax, including (i) updates from the Tax Court, (ii) noteworthy private letter rulings, and (iii) recent regulatory and subregulatory guidance.
Press Highlights
June 13, 2022
White House Adviser Hopeful US Follows EU On Minimum Tax
Law360 (Subscription required)
Quoted: Chye-Ching Huang
June 13, 2022
Oh my: BBB, international tax and Wayfair
POLITICO
Mentioned: Chye-Ching Huang and Rose Jenkins
May 19, 2022
Watchdog report finds IRS conducting fewer audits, especially on wealthy
The National Desk
Quoted: Kathleen Bryant
May 16. 2022
Panelists Trash IRS’s EITC Correspondence Audit Process
Tax Notes (Subscription required)
Quoted: Kathleen Bryant
Tax Law Center's Blog
May 23, 2022
The Gnarly Business of Taxing Partnership-Held Foreign Corporations’ Income
Author: Rose Jenkins
April 15, 2022
Cracks in the System: The Consequences of Underfunding the IRS
Authors: Michael Kaercher and Chye-Ching Huang
April 12, 2022
How Strengthening the Corporate Transparency Act Can Help the IRS Follow the Money
Author: Sophia Yan
March 24, 2022
A Step-by-Step Guide to the BBBA’s Spinoff Provision
Author: Peter Richman
Recent Work
Six Economic Facts on International Corporate Taxation
June 13, 2022
Chye-Ching Huang, Rose Jenkins, Wendy Edelberg
Comment on Proposed Regulations Addressing the ACA’s “Family Glitch”
June 6, 2022
Michael Kaercher, Chye-Ching Huang, Jason Levitis
Comment on the 2022-2023 Priority Guidance Plan
June 2, 2022
Tax Law Center
Issue brief on rebalancing reporting on sources of the tax gap
May 3, 2022
Tax Law Center
Exclusionary Effects of the IRS Correspondence Audit Process Warrant Further Study
February 18, 2022
Kathleen Bryant, Chye-Ching Huang, Leslie Book, T. Keith Fogg, and Nina E. Olson