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 fall of 2014, Professor Kaye was the Fulbright Senior Research Scholar at the University of Luxembourg where she examined the implications of automatic exchange of information. She was the PwC Visiting Professor at the Vienna University of Economics and Business in the summer of 2012, where her research resulted in an article entitled Innovations in the War on Tax Evasion. Published in the Brigham Young University Law Review, this article explored the impact of the Foreign Account Tax Compliance Act, particularly on the European Union Member States. After her visit as a 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. She has also written on tax discrimination and direct taxation in the European Union.

Professor Kaye is currently a member of the Academia Committee of the International Fiscal Association (IFA) and the Chair of the IFA USA Branch Writing Competition. She is also the Co-Director of Seton Hall Law School's Dean Acheson Legal Stage Program, sponsored by the Court of Justice of the European Union 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 in Italy" program. She has been a visiting professor at the Universities of Indiana, Illinois, Freiburg, and Leiden, as well as Renmin University of China Law School and the University of International Business and Economics, School of Law, in Beijing. In spring 2002, she was a Fulbright Senior Scholar at the Albert-Ludwigs-Universitat in 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 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 the Georgetown University Law Center. 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. EY) in Chicago, Boston, and Washington, D.C. She has been selected as a Fellow of the American College of Tax Counsel and serves as the Regent for the Third Circuit on the Board of Regents.

PUBLICATIONS

LAW REVIEW ARTICLES


The Offshore Shell Game: U.S. Corporate Tax Avoidance Through Profit Shifting, 18 Chap. Law Rev. 185 (2014)

Innovations in the War on Tax Evasion, 2 BYU L. Rev. 363 (2014)

Taxation and Development Incentives in the United States, 62 Am. J. Comp. L. (Supp.) 617 (2014)

Various Approaches to Sourcing Multijurisdictional Values: Sourcing Options Available to Tax Policy Makers, St. & Loc. Tax Law. - 2009 Symp. Ed. (2013) (with Michael Mahoney)

Direct Taxation in the European Union: From Maastricht to Lisbon, 35 Fordham Int'l L.J. 1231 (2012)

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


Taxation and Development Incentives in the United States, in Taxation and Development (Karen Brown, ed.) (forthcoming 2015)

Corporate Blackmail: State Tax Incentives in the United States, in State Aid and Tax Law Conference (Alexander Rust, ed.) (2013)

United States, in A Comparative Look at Regulation of Corporate Tax Avoidance (Karen Brown, ed.) (2012)

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, 31 JATA 115 (2009) (reviewing Reuven S. Avi-Yonah, International Tax as International Law-An Analysis of the International Tax Regime (2007)

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


Dynamic Scoring: Changing the Conversation about Tax Reform, ABA Section of Taxation, Teaching Taxation Committee-Moderator and Organizer (May 2015-Washington, DC)

Tax Transparency: A Tale of Two Countries, 18th Annual Critical Tax Theory Conference at Northwestern University School of Law (April 2015-Chicago, IL)

Perspectives on the Fight against BEPS, University of Luxembourg Conference, Panel discussant (December 2014-Luxembourg, Luxembourg)

State Tax Competition, Catholic University of Louvain (December 2014-Louvain-La-Neuve, Belgium)

Exchange of Information, CESI Symposium: Taxation in Europe: tax administrations at the heart of the crisis (October 2014-Brussels, Belgium)

Taxation and Development Incentives in the United States, 19th Congress of the International Academy of Comparative Law at University of Vienna (July 2014-Vienna, Austria)

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