Herzog Endowed Scholar and Professor of Law

  • LLM, 2003, New York University School of Law
  • JD, 1996, University of Chicago Law School
  • BA, 1993, Duke University

Areas of Expertise

Professor Fleischer teaches and writes in the areas of individual taxation, federal estate and gift tax, and tax-exempt organizations.

Professional Experience

Fleischer joined the USD School of Law faculty in 2013. She has also taught as a tenured or tenure-track professor at the University of Colorado Law School and the University of Illinois College of Law, and as an acting assistant professor at NYU Law School (where she served as assistant editor of the Tax Law Review). Before entering academia, Fleischer practiced as an estate planner at Shaw Pittman LLP and as a litigator at the Institute for Justice, a Washington, D.C.-based public interest group, which piqued her interest in charitable giving. She also clerked for Judge Morris Sheppard Arnold of the Eight Circuit in Little Rock, Arkansas.

Honors and Affiliations

Fleischer won the University of San Diego Law School’s 2014-15 Thorsnes Prize for Excellence in Teaching (determined by student vote). At the University of Colorado, she was awarded the 2011 Provost’s Achievement Award, a university-wide award recognizing her 2010 article "Theorizing the Charitable Tax Subsidies: The Role of Distributive Justice." As an LLM student at NYU, Fleischer won the Harry J. Rudick Memorial Award for Academic Achievement and was a student editor of the Tax Law Review. As a JD student, she was a member of the University of Chicago Law Review.

Key Works

Fleischer's publications include “Not So Fast: The Hidden Difficulties of Taxing Wealth” in Nomos Wealth Volume (The American Society for Political and Legal Philosophy, forthcoming 2017); “Divide and Conquer: Using an Accessions Tax to Combat Dynastic Wealth Transfers” in 57 Boston College Law Review 913 (2016); “Libertarianism and the Charitable Tax Subsidies” in 56 Boston College Law Review 1345 (2015); “Charitable Giving and Utilitarianism: Problems and Priorities” in 89 Indiana Law Journal 1485 (2014); “Equality of Opportunity and the Charitable Tax Subsidies” in 91 Boston University Law Review 601 (2011); “Theorizing the Charitable Tax Subsidies: The Role of Distributive Justice” in 87 Washington University Law Review 505 (2010); “Generous to a Fault? Fair Shares and Charitable Giving” in 93 Minnesota Law Review 165 (2008); and “Charitable Contributions in an Ideal Estate Tax” in 60 Tax Law Review 263 (2007).

Fall 2017 Classes

Spring 2018 Classes

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Miranda Perry Fleischer headshot

Contact Information

Legal Research Center 318
5998 Alcalá Park
San Diego, CA 92110-2492
(P) (619) 260-2319
Email Address

Online Resources

Curriculum Vita


Cecilia Salanger
(619) 260-2320

Open Office Hours

Day of Week Time
Mon 1:30 p.m. – 4 p.m.
Wed 1:30 p.m. – 4 p.m.