Faculty

Daniel Hemel

  • Professor of Law
Assistant: Diana Guevara
  dg4480@nyu.edu       212.998.6183
Daniel Hemel

AREAS OF RESEARCH

Administrative Law, Intellectual Property, Law and Economics, Nonprofit Organizations, Tax Law and Policy

Daniel Hemel joined the New York University School of Law in June 2022 as a Professor of Law. His wide-ranging research explores topics in taxation, intellectual property, administrative and constitutional law, and nonprofit organizations. He has published more than fifty scholarly articles and essays in law reviews and economics journals, including in the Columbia Law Review, NYU Law Review, Stanford Law Review, University of Chicago Law Review, Yale Law Journal, Journal of Economic Perspectives, and National Tax Journal. His academic work has been cited by the U.S. Supreme Court, multiple federal courts of appeals, and the Presidential Commission on the Supreme Court of the United States.

In addition to his scholarly writing, Hemel has published dozens of essays and op-eds on tax policy, constitutional law, and current events in leading national newspapers, including the New York Times, Wall Street Journal, and Washington Post. He has testified before Congress and the California State Assembly on tax topics, and he has assisted U.S. senators, House members, and state lawmakers in drafting tax legislation. He is a co-editor of the Journal of Legal Analysis, and he serves on the Board of Directors of the National Tax Association and the Environmental Law Institute.

Hemel graduated summa cum laude from Harvard College and earned an M.Phil with distinction in International Relations at University of Oxford, where he was a Marshall Scholar. He then earned his J.D. from Yale Law School, where he was editor-in-chief of the Yale Law Journal. After law school, he served as visiting counsel at the Joint Committee on Taxation and clerked for Judge Michael Boudin on the U.S. Court of Appeals for the First Circuit, Judge Sri Srinivasan on the U.S. Court of Appeals for the District of Columbia Circuit, and Associate Justice Elena Kagan on the U.S. Supreme Court. He has held visiting professorships at Harvard Law School and Stanford Law School, and he served for seven years on the University of Chicago faculty, where he was a Professor of Law and Ronald H. Coase Research Scholar.

Courses

  • 1L Reading Group: Taxation and Representation

    This reading group will examine representations of taxation in literature, film, television, and music. Materials will include David Foster Wallace's novel "The Pale King," the film "Shawshank Redemption," episodes from "The Simpsons" and "The Mary Tyler Moore Show," and the Beatles' song "Taxman." Through a close reading of these and other sources, the reading group will seek to understand how popular representations of taxation reflect and influence taxpayers' interactions with the fiscal system.

  • Income Taxation

    This introductory course, designed for second- and third-year law students with no prior background in tax law, examines the basic concepts underlying the income taxation of individuals. Subjects covered include the definition of "income," the tax treatment of marriage and the family, the realization rule, and tax expenditures (e.g., the earned income and child tax credits, itemized deductions, and retirement savings preferences). The course also places significant emphasis on issues of distributive justice implicated by an income tax.

  • Income Taxation (for 1Ls)

    This introductory course, designed for first-year law students with no prior background in tax law, examines the basic concepts underlying the income taxation of individuals. Subjects covered include the definition of "income," the tax treatment of marriage and the family, the realization rule, and tax expenditures (e.g., the earned income and child tax credits, itemized deductions, and retirement savings preferences). The course also places significant emphasis on issues of distributive justice implicated by an income tax.

  • Tax Policy Seminar: Writing Credit
  • Torts

    Civil liability for breach of duty causing harm to persons or property. Intentional and unintentional injury; fault and no-fault theories of liability; strict products liability; theories and analysis of causation.

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Publications

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Education

  • JD, Yale Law School, 2012
  • MPhil (International Relations), University of Oxford, with distinction, 2009
  • AB (Social Studies), Harvard College, summa cum laude, 2007

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