Tracy A. Kaye

Tracy A. Kaye

Professor of Law

  • Degrees:

  • J.D., Georgetown University Law Center
  • M.S.T., DePaul University
  • B.S., University of Illinois
  • Contact:

  • tracy.kaye@shu.edu
  • Tel:  973-642-8455
  • SSRN Site link
  • Curriculum Vitae
  • Courses:

  • Comparative Tax Law
  • Federal Income Tax
  • International Tax Planning
  • Corporate Income Tax
  • European Union Business Law Seminar

Tracy A. Kaye

Tracy A. Kaye

Professor of Law

Professor Tracy Kaye, the Co-Director of the IRS Chief Counsel's Externship Program and the Dean Acheson Legal Stage Program, specializes in federal income, international and comparative tax law.

During the summer of 2007, Professor Kaye was a visiting scholar at the Max Planck Institute for Intellectual Property, Competition and Tax Law in Munich, Germany. Her research was selected for the 3rd annual Comparative Law Work-in-Progress Workshop at the University of Michigan Law School in May, 2008. Her resulting article The Gentle Art of Corporate Seduction: Tax Incentives in the United States and the European Union was published in the University of Kansas Law Review in the fall of 2008.

Professor Kaye is currently 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. During 1998, she was the Director of the Seton Hall Law School “Law in Italy” program. She was a visiting professor at the University of International Business and Economics, School of Law, Beijing, China, Albert-Ludwigs-Universitat Freiburg, Germany and the University of Leiden, the Netherlands. She has also given guest lectures for academic, governmental and professional audiences in the United States, Europe and Asia. In spring 2002, she was a Fulbright Senior Scholar at the Albert-Ludwigs-Universitat, Freiburg, Germany. She is also an Associate Member of the European Association of Tax Law Professors.

Prior to beginning her academic career at Seton Hall Law School in 1991, Professor 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. She earned a B.S. in Accountancy, magna cum laude, at the University of Illinois; an M.S. in Taxation at DePaul University; and her J.D., cum laude, at Georgetown University Law Center.

PUBLICATIONS

LAW REVIEW ARTICLES


Direct Taxation in the European Union: Past Trends and Future Developments, 16 ISLA J. Int'l & Comp. L. 423 (2010)

The Regulation of Corporate Tax Shelters in the United States, 58 Am. J. Comp. L. (Supp.) 585 (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 Fla. 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 Schadewald)

Show Me the Money: Congressional Limitations on State Tax Sovereignty, 35 Harv. J. on Legis. 149 (1998)

European Tax Harmonization and Its Implication for U.S. Tax Policy, 19 B.C. Int'l & Comp. L. Rev. 109 (1996)

Sheltering Social Policy in the Tax Code: The Low-Income Housing Credit, 38 Vill. L. Rev. 871 (1993)

OTHER PUBLICATIONS


A Look at the Source of Income Rules and Treaty Relief From Double Taxation Within the NAFTA Trading Bloc, 21 Tax Notes Int'l 1063 (2003) (with Schadewald)

Report on the 1996 United States Model Income Tax Convention and Attached Technical Explanations, 51 Tax Law. 765 (1998) (Contributor)

BOOKS AND BOOK CHAPTERS


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 Mazza)

LexisNexis Tax Advisor - Federal Topical, in Interest Expense, Chapter 1D:9 (2007)

Tax Discrimination: A Comparative Analysis of U.S. and EU Approaches, in Comparative Fiscal Federalism: Comparing European Court of Justice and the U.S. Supreme Court's Tax Jurisprudence (Avi-Yonah, Hines & Lang, eds.) (Kluwer International Law 2006)

BOOK REVIEWS


Book Review, 22 JATA 147 (2000) (reviewing Adrien Ogley, Principles of Value Added Tax (1998))

Book Review, 18 JATA 118 (1996) (reviewing Adrien Ogley, Principles of International Tax: A Multinational Perspective (1995))

PRESENTATIONS


Facing the Uncertainties of Accounting for Tax Uncertainties, Tax Bridge to Practice, ABA Tax Section Meeting (May 2010-Washington, DC)