Law Building 243
Education
- University of Illinois B.S. 1981
- DePaul University M.S.T. 1984
- Georgetown University Law Center J.D. 1991
Courses
- B650: Introduction to Income Tax
- B700: Corporate Taxation
Background
- Visiting Professor of Law, Fall 2011, Maurer School of Law
- Past chair of ABA Tax Section's Teaching Taxation Committee
- "Gentle Art of Corporate Seduction: Tax Incentives in the US and the EU," selected for 3rd annual Comparative Law Work-in-Progress Workshop, University of Michigan Law School (2008)
- Visiting scholar, Max Planck Institute for Intellectual Property, Competition and Tax Law, Munich, Germany (summer 2007)
- American Tax Policy Institute Grant Recipient (2003)
- Fulbright Senior Scholar, Albert-Ludwigs-Universitat, Freiburg, Germany (2002)
Biography
- Visiting Professor of Law, Fall 2011, Maurer School of Law
- Past chair of ABA Tax Section's Teaching Taxation Committee
- "Gentle Art of Corporate Seduction: Tax Incentives in the US and the EU," selected for 3rd annual Comparative Law Work-in-Progress Workshop, University of Michigan Law School (2008)
- Visiting scholar, Max Planck Institute for Intellectual Property, Competition and Tax Law, Munich, Germany (summer 2007)
- American Tax Policy Institute Grant Recipient (2003)
- Fulbright Senior Scholar, Albert-Ludwigs-Universitat, Freiburg, Germany (2002)
Professor Tracy Kaye specializes in federal income, international and comparative tax law. She has published various law review articles, book reviews and book chapters concerning tax policy, state tax sovereignty, international taxation and comparative taxation including an article on the regulation of corporate tax shelters in The American Journal of Comparative Law. She presented "The Regulation of Corporate Tax Shelters in the United States" at the XVIIIth International Congress of the International Academy of Comparative Law in Washington, D.C. in July 2010.
Kaye will be the PwC Visiting Professor at the Vienna University of Economics and Business in the summer of 2012. During the summer of 2007, she was a visiting scholar at the Max Planck Institute for Intellectual Property, Competition and Tax Law in Munich, Germany. Her resulting article, "The Gentle Art of Corporate Seduction: Tax Incentives in the United States and the European Union," was selected for the 3rd annual Comparative Law Work-in-Progress Workshop at the University of Michigan Law School in May, 2008.
Kaye is the immediate past Chair of the ABA Tax Section's Teaching Taxation Committee. She is also the Co-Director of Seton Hall Law School's Dean Acheson Legal Stage program, sponsored by the European Court of Justice and the American Embassy in Luxembourg to promote understanding of European Union Law among American lawyers. She was a Fulbright Senior Scholar at the Albert-Ludwigs-Universitat in Freiburg, Germany and a visiting professor at the universities of Illinois, Freiburg, Leiden, as well as the University of International Business and Economics, School of Law, in Beijing. She has been elected to associate membership in the European Association of Tax Law Professors and as a Fellow in the American College of Tax Counsel.
Prior to beginning her academic career at Seton Hall Law School in 1991, Kaye studied law and taxation at the Universities of Georgetown, DePaul and Illinois. She worked as a tax legislative advisor for a U.S. Senator, who was a member of the Senate Finance Committee, and practiced and taught tax for Arthur Young & Co. (d.b.a. Ernst & Young) in Chicago, Boston and Washington, D.C.
Selected works
Book Chapters:United States Report: Regulation of Corporate Tax Avoidance in A COMPARATIVE LOOK AT REGULATION OF CORPORATE TAX AVOIDANCE (Karen Brown, ed) (Springer) (forthcoming 2011). Tax Evasion And Tax Avoidance in the United States, (Servaas van Thiel, ed) (CFE forthcoming 2011) (with Stephen W. Mazza). Taxpayer Rights in the United States: Balancing Taxpayer Protection and Compliance, in THE CONFEDERATION FISCALE EUROPEENE AT 50 YEARS, (Servaas van Thiel, ed) (CFE 2009) (with Stephen W. Mazza). LexisNexis Tax Advisor- Federal Topical, Chapter 1D:9, INTEREST EXPENSE (2007). Tax Discrimination: A Comparative Analysis of U.S. and EU Approaches, in COMPARATIVE FISCAL FEDERALISM: COMPARING THE EUROPEAN COURT OF JUSTICE AND THE U.S. SUPREME COURT'S TAX JURISPRUDENCE, (Avi-Yonah, Hines & Lang, eds)(Kluwer International Law 2006). Articles:Various Approaches to Sourcing Multijurisdictional Values: Sourcing Options Available to Tax Policy Makers, TAX LAW. SYMPOSIUM (forthcoming 2011) (with Michael Mahoney). The Regulation of Corporate Tax Shelters in the United States, 58 AM. J. COMP. L. (SUPP.) 585 (2010). Direct Taxation in the European Union: Past Trends and Future Developments, 16 ISLA J. INT'L & COMP. L. 423 (2010). Commentary Europe's Balancing Act: Trends in Taxation, 62 TAX L. REV. 193 (2009). The Gentle Art of Corporate Seduction: Tax Incentives in the United States and the European Union, 57 U. KAN. L. REV. 93 (2008). United States-National Report: Constitutional Limitations on the Legislative Power to Tax in the United States, 15 MICH. ST. INT'L L. 481 (2007) (with Stephen W. Mazza). Restricting the Legislative Power to Tax in the United States, 54 AM. J. COMP. LAW 641 (2006) (with Stephen W. Mazza). Tax Discrimination: A Comparative Analysis of U.S. and EU Approaches, 7 FL. TAX REV. 47 (2005). Source of Income Rules and Treaty Relief from Double Taxation Within the NAFTA Trading Bloc, 61 LA. L. REV. 353 (2001) (with Michael Schadewald). The U.S. Perspective on Electronic Commerce, Commercio Elettronico 633 (Vincenzo Franceschelli, ed.) (2001). Book Review, 22 JATA 147 (2000) (reviewing Adrian Ogley, Principles of Value Added Tax (1998)). Report on the 1996 United States Model Income Tax Convention and Attached Technical Explanation, 51 TAX LAW. 765 (1998) (Contributor). Show Me the Money: Congressional Limitations on State Tax Sovereignty, 35 HARV. J. ON LEGIS. 149 (1998). European Tax Harmonization and Its Implications for U.S. Tax Policy, 19 B.C. INT'L & COMP. L.REV. 109 (1996). Book Review, 18 JATA 118 (1996) (reviewing Adrian Ogley, Principles of International Tax:A Multinational Perspective (1995)). Special Brief: The R & E Expense Allocation Rules: House Ways & Means Committee Testimony, Tax Foundation (May 1995). Sheltering Social Policy in the Tax Code: The Low-Income Housing Credit, 38 VILL L. REV. 871(1993). Seminar Proceedings of: The 1992 U.S.-European International Tax Conference: EC '92 and Its Implications for Global Competitiveness (editor) (Tax Foundation).Interests
- Federal Income Tax
- Corporate Tax
- International Tax
- Comparative Tax Law
- European Union Business Law