Victor Fleischer

Victor Fleischer
Phone: (619) 260-7508
Office: Warren Hall 109B

Marina Gonzalez-Hernandez
(619) 260-4125

Professor of Law; Director of Tax Programs

  • JD, 1996, Columbia Law School
  • BA, 1993, Columbia College

Areas of Expertise

Partnership Tax, Federal Taxation, Tax, Private Equity Law, Tax Policy, Corporate Finance, Business and Corporate Law, Corporate Tax, Financial Market Regulation

Professional Experience

Fleischer served as a law clerk to the Honorable M. Blane Michael of the U.S. Court of Appeals for the Fourth Circuit and the Honorable Alex Kozinski of the U.S. Court of Appeals for the Ninth Circuit. He practiced law at Davis Polk & Wardwell LLP. He was a professor of law at University of Colorado Law School; an associate professor of law at the University of Illinois College of Law; an acting professor of law (tenure-track) at UCLA School of Law; a visiting professor of law at Georgetown University Law Center and New York University School of Law; and a research fellow at Columbia Law School. He joined the USD School of Law faculty in 2013. He also writes the “Standard Deduction” column for the New York Times.

Honors and Affiliations

Fleischer is the 6th most downloaded tax scholar of all time on the Social Science Research Network (SSRN). He also was the seventh most cited tax law professor among U.S. law schools from 2009 to 2013 per Brian Leiter’s Scholarly Impact Study. He won University of Colorado’s Provost’s Faculty Achievement Award in 2010 and was the Thomas Mengler Faculty Scholar at University of Illinois College of Law from 2008 to 2009. Fleischer was a member of the Columbia Law Review.

Scholarly Work

Curb Your Enthusiasm for Pigovian Taxes” in 68 Vanderbilt Law Review 1673 (2015); “Taxing Founders' Stock” in 59 UCLA Law Review 60 (2011); “Regulatory Arbitrage” in 89 Texas Law Review 227 (2010); “A Theory of Taxing Sovereign Wealth” in 84 NYU Law Review 440 (2009); and “Two and Twenty: Taxing Partnership Profits in Private Equity Funds” in 83 NYU Law Review 1 (2008).