The USD School of Law faculty publishes regularly in some of the nation's top academic journals. Check out featured scholarship from some of the most distinguished scholars in their respective fields.
Fleischer, Miranda Perry
Books
- The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers (3rd ed., West Academic Publishing 2026) (with Cunningham & Cunningham)
- Universal Basic Income: What Everyone Needs to Know (Oxford University Press 2023) (with Matt Zwolinski)
Journal Articles
- Equality of Opportunity and the Case for a Universal Child Allowance, 100 Southern California Law Review (forthcoming)
- A Comprehensive Child Tax Credit, 78 Tax Law Review (forthcoming)
- Symmetry and Speech: Nonprofits and the First Amendment, 103 Washington University Law Review (forthcoming)
- A New Look at Old Money, 98 Southern California Law Review 1439 (2025)
- Death and Taxes: A Libertarian Appraisal, 39 Social Philosophy & Policy 90 (2022)
- Taxing Old Money: Considerations in Crafting a Rignano Tax, 2020 Law, Ethics and Philosophy 86 (2020)
- The Architecture of a Basic Income, 87 University of Chicago Law Review (2020) (with Hemel)
- Atlas Nods: The Libertarian Case for a Basic Income, 2017 Wisconsin Law Review 1189 (2017) (with Hemel)
- Divide and Conquer: Using an Accessions Tax to Combat Dynastic Wealth Transfers, 57 Boston College Law Review 913 (2016)
- Libertarianism and the Charitable Tax Subsidies, 56 Boston College Law Review 1345 (2015)
- Charitable Giving and Utilitarianism: Problems and Priorities, 89 Indiana Law Journal 1485 (2014)
- It's Called the Charitable Deduction, Not the 'Things We Like' Deduction, Tax Notes 1229 (2014)
- Equality of Opportunity and the Charitable Tax Subsidies, 91 Boston University Law Review 601 (2011)
- Theorizing the Charitable Tax Subsidies: The Role of Distributive Justice, 87 Washington University Law Review 505 (2010)
- Generous to a Fault? Fair Shares and Charitable Giving, 93 Minnesota Law Review 165 (2008)
- Charitable Contributions in an Ideal Estate Tax, 60 Tax Law Review 263 (2007)
Chapters of Books or Articles within Books
- Taxation, in The Routledge Companion to Libertarianism (Matt Zwolinski & Benjamin Ferguson eds., Routledge 2022)
- The Morality of Charitable Bequests, in Inheritance and the Right to Bequeath: Legal and Philosophical Perspectives (Daniel Halliday et al ed., Routledge 2022)
- Libertarian Perspectives on Basic Income, in The Palgrave International Handbook of Basic Income (Malcolm Torry ed., Palgrave Macmillan 2019) (with Lehto)
- Subsidizing Charity Liberally, in Research Handbook on Not-for-Profit Law (Matthew Harding ed., Edward Elgar Publishing 2018)
- How is the Opera Like a Soup Kitchen?, in The Philosophical Foundations of Tax Law (Monica Bandhari ed., Oxford University Press 2017)
- Not So Fast: The Hidden Difficulties of Taxing Wealth, in Wealth: Nomos LVIII (Jack Knight & Melissa Schwartzberg eds., New York University Press 2017)