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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Moore v. United States at the Supreme Court

Statement from Executive Director Chye-Ching Huang following the Supreme Court's decision issued June 20, 2024. 

Additional resources to help readers understand the case that had 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
  • Tax Law Center statement on decision

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


June 20, 2024 
Justices uphold Trump tax on overseas investments in win for Biden 
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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