Daniel Hemel’s research focuses on taxation, risk regulation, and innovation law. His current projects examine the role of the President in tax administration; the tax treatment of embedded options in home mortgage loans; and the use of cost-benefit analysis by the Internal Revenue Service. As an assistant professor at the University of Chicago Law School, he teaches tax, administrative law, and torts.
Daniel graduated summa cum laude from Harvard College and received an M.Phil with distinction from Oxford University, where he was a Marshall Scholar. He then earned his J.D. from Yale Law School, where he was editor-in-chief of the Yale Law Journal. Prior to his appointment, he was a law clerk to Associate Justice Elena Kagan on the U.S. Supreme Court. He also clerked for Judge Michael Boudin on the U.S. Court of Appeals for the First Circuit and Judge Sri Srinivasan on the U.S. Court of Appeals for the District of Columbia Circuit, and served as visiting counsel at the Joint Committee on Taxation.