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.
Tax Law Center's Blog
The High Stakes of Treasury Decisions on Who Can Access Inflation Reduction Act Climate Tax Incentives and How
August 23, 2023
IRS Issues Sound Guidance on Taxation of Cryptocurrency Consistent with TLC’s Recommendations
August 2, 2023
Impact of House and Senate IRS Funding Proposals
July 18, 2023
Recent Work
Access-Oriented Performance Measurement for Refundable Tax Credits: Issues and Options
September 6, 2023
Kathleen Bryant and Chye-Ching Huang
From Bad to Worse: Section 1202 and the House Tax Package
July 6, 2023
John Rooney, Grace Henley
Debt Ceiling Deal’s Cuts to IRS Funding Bring the IRS Funding Cliff Closer: Appropriators Should Not Compound Harm
June 28, 2023
Chye-Ching Huang, Thalia Spinrad, and Kathleen Bryant
Written Testimony and Oral Testimony for Hearing, “American Ingenuity: Promoting Innovation Through the Tax Code”
June 6, 2023
Michael Kaercher
Press Highlights
September 18, 2023
IRS to Scale Back EITC Audits, Citing Racial Disparities
Tax Notes (Subscription required)
Quoted: Chye-Ching Huang
September 18, 2023
The IRS is changing its audit methods to reduce racial disparity, commissioner says
MarketWatch
Quoted: Chye-Ching Huang
September 13, 2023
Panelists Lambaste Narrow Focus on Revenue From IRS Enforcement
Tax Notes (Subscription required)
Quoted: Chye-Ching Huang