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.

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Modernizing Partnership Taxation

Cover page of the report entitled "Modernizing partnership taxation" published by the Tax Law Center and the Hamilton Project

September 25, 2024
Miles JohnsonSophia YanChye-Ching Huang, and Grace Henley

Partnership tax reform should be a key part of the current and upcoming tax policy debate, with large parts of the 2017 Tax Cuts and Jobs Act set to expire at the end of 2025. Partnerships are a large and growing slice of the economy, representing almost 30 percent of business income in the United States. But partnership tax rules today have some critical weaknesses that generate wasteful planning, undermine equity, and reduce revenue. A new policy proposal from The Tax Law Center and The Hamilton Project examines the current structure of partnership taxation and presents a selection of reform proposals. Read a summary here and the full proposal here

The Tax Law Center and the Hamilton Project held an event, featuring U.S. Senate Finance Chair Ron Wyden, to lay out the scope of the partnership tax challenge for policymakers and discuss what changes should be considered. View the recording here

Moore v. United States at the Supreme Court

The Tax Law Center has published resources to help readers understand the landmark tax case at the Supreme Court: 

The “Tealbook”: Options to Broaden the US Tax Base 

A raft of tax loopholes and preferential treatments totaling $1.5 trillion shrink the tax base, lose revenues, and attract tax avoidance and evasion instead of productive investment. With a major year for tax policy looming in 2025, the Tax Law Center aims to deepen the conversation by providing detailed options for potential changes that go beyond simply ending, extending, or modifying the provisions of the 2017 tax law. Our new online tool allows users to learn about current holes in the tax system, filter policy options by topic, and find links to information and analysis including revenue estimates where available. Download a PDF version here.

Press Highlights

Los Angeles Times logo

June 20, 2024 
Supreme Court upholds a tax on corporate wealth held overseas 
Los Angeles Times 
Quoted: Chye-Ching Huang’s statement in response to the decision in Moore v. US

CNN

June 20, 2024 
Justices uphold Trump tax on overseas investments in win for Biden 
CNN 
Quoted: Chye-Ching Huang’s statement in response to the decision in Moore v. US

Tax Notes logo

June 12, 2024
Campaign Underway to Repeal the Corporate Transparency Act 
Tax Notes (Subscription Required)
Mentioned: The Tax Law Center’s amicus brief on National Small Business United et al. v. U.S. Department of the Treasury
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