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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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.

Moore v. United States at the Supreme Court

The Tax Law Center is providing resources to help readers understand the Supreme Court case with the potential to dismantle or unsettle broad swaths of the tax code.

  • New Tax Law Center analysis following oral argument
  • NYU Law Forum event (video recording to come): Chye-Ching Huang and other experts discussed the legal, economic, and ethical issues the Moore case presents.
  • TLC’s amicus brief, co-authored with Professors Ari Glogower, David Kamin, Rebecca Kysar, and Darien Shanske

Press Highlights

Forbes_Logo

April 27, 2024 
Tax Breaks: New Laws And Budget Proposals—Including One That's Out Of This World 
Forbes 
Mentioned: The Tax Law Center’s new online tool, the interactive Tealbook

Tax Notes logo

April 24, 2024 
Lawmakers Join Fight Over Transparency Act’s Constitutionality 
Tax Notes (Subscription required) 
Mentioned: The Tax Law Center’s amicus brief

Bloomberg News

April 22, 2024
Democrats Urge Appeals Court to Revive Anti-Money Laundering Law
Bloomberg Law (Subscription required)
Mentioned: The Tax Law Center’s amicus brief


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