I am an assistant professor at the University of San Diego School of Law. My research focuses on international tax policy and the taxation of multinational corporations. Much of my recent work analyzes the OECD's global minimum tax initiative, including its interaction with U.S. tax law and its implications for international tax competition. My research interests also include optimal taxation, tax base design, and distributive justice.

 

Prior to joining USD, I served as a policy advisor in the Office of Tax Policy at the U.S. Department of Treasury, where I worked on regulations implementing the U.S. corporate alternative minimum tax. I previously clerked for Judge Jed S. Rakoff of the U.S. District Court for the Southern District of New York and practiced as a tax associate with Covington & Burling in Washington, D.C.

 

My work has been published in the University of Chicago Law Review, NYU Law Review, Tax Law Review, Tax Notes, and Philosophy & Public Affairs. 

 

I earned a Ph.D. from Princeton University and a J.D. from the NYU School of Law, where I was a Furman Scholar. I also hold a B.Phil. from the University of Oxford and an A.B. (summa cum laude) from Harvard College.

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