Rebecca Kysar

Professor of Law

250 Joralemon Street
Brooklyn, NY 11201
(718) 780-7545 |  Email  | CV  | Twitter
Areas of Expertise

Federal Income Tax
International Tax
Statutory Interpretation

B.A., Indiana University
J.D., Yale Law School

Professor Rebecca Kysar Op-ed on Constitutionality of Trump’s Tariff Plan Appears in The New York Times


In an op-ed in the Jan. 3 edition of The New York Times, Professor Rebecca Kysar examines why President-elect Donald Trump’s plan to impose a 5 to 10 percent tariff on imports through an executive order may not be constitutional. Kysar also had an op-ed appear in Slate on Jan. 5: “Republicans’ Dangerous Tax Reform Plan”

Dorf on Law: Wholesale Versus Retail Policy Making


Professor Rebecca Kysar’s article “Lasting Legislation” is cited and described as an “important contribution” to the question of permanent versus temporary legislation.

Professor Rebecca Kysar Cited by D.C. District Court in Affordable Care Act Ruling


Professor Rebecca Kysar continues to draw attention for her scholarship, most recently by the United States District Court for the District of Columbia. In dismissing the Origination Clause challenge against the Affordable Care Act, the court cited two of Professor Kysar’s articles: “The Shell Bill Game: Congressional Avoidance and the Origination Clause,” to be published in the Washington University Law Review (2014), and “On the Constitutionality of Tax Treaties,” published in the Yale Journal of International Law  (2013).

Professor Rebecca Kysar’s Articles on Tax Legislative Process Published in Top Law Journals

Tax matters have dominated the political landscape in recent months, from the Affordable Care Act to the American Taxpayer Relief Act of 2012. Helping to navigate the waters is Associate Professor Rebecca Kysar, whose teaching and scholarship in the areas of federal income tax, international tax, and legislation are earning significant attention. Her newest work in some of the country’s top law journals examines tax treaties, as well as the tax legislative process.

Professor Rebecca Kysar’s Scholarship is Referenced in The Atlantic


A recent op-ed in The Atlantic explores how the propsal to sunset all federal regulations by Republican presidential candidate Gov. Rick Perry would actually affect legislation. While Gov. Perry claims this action would cut corruption and conflicts of interest in Washington, D.C., the article contends that doing so would also give the federal government more power. The Atlantic references Professor Rebecca Kysar's explanation of the corporate benefits that come with sunset clauses. Since "the principal recipients of the research credit are large U.S. manufacturing corporations" who receive millions of dollars’ worth of tax cuts for their work, she writes, “...these business entities are more than willing to invest in lobbying activities and campaign donations to ensure the continuance of this large tax savings.”

Professor Rebecca Kysar to Present Paper at Federalist Society Faculty Conference

A paper by Professor Rebecca Kysar has been chosen for the Young Legal Scholars panel at the Federalist Society Faculty Conference. “Lasting Legislation,” will feature commentary by Richard Epstein and be presented in January, 2011.