
I am an assistant professor at the University of San Diego School of Law. I study tax law and related questions of distributive justice.
One focus of my research is international tax law and policy. Current work in this field examines the design and implementation of minimum taxes (such as the global minimum tax). This work builds on my experience as an attorney at the U.S. Department of Treasury, where I worked on regulations that implement the U.S. corporate alternative minimum tax.
A second strand of my research explores more general questions about how resources should be distributed. For example, one of my current projects analyzes how to measure social welfare when people move between societies.
My work has been published or is forthcoming in Tax Law Review; Tax Notes; NYU Law Review; Philosophy & Public Affairs; Science; Politics, Philosophy & Economics; and Analysis.
Before joining USD, I was a Furman Fellow at NYU, clerked for Judge Jed S. Rakoff in the Southern District of New York, and practiced as a tax associate with Covington & Burling in Washington, D.C.
I have a Ph.D. from Princeton; a J.D. from NYU, where I was a Furman Scholar; a B.Phil. from Oxford; and an A.B. (summa cum laude) from Harvard.