Daniel Hemel

Daniel Hemel

Assistant Professor of Law

Daniel Hemel’s research focuses on taxation, nonprofit organizations, administrative law, and federal courts. His academic work has appeared or is forthcoming in the California Law Review, Cornell Law Review, Columbia Law Review, NYU Law Review, Supreme Court Review, Tax Law Review, Texas Law Review, University of Chicago Law Review, and Yale Law Journal, as well as other publications. His op-eds and other writing have appeared in The New York Times, the Atlantic, Politico, Slate, Vox, the Wall Street Journal, and The Washington Post. He has also provided on-air legal analysis for CNN, MSNBC, and NPR.

Daniel graduated summa cum laude from Harvard College and received an MPhil with distinction from Oxford University, where he was a Marshall Scholar. He then earned his JD 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 US Supreme Court. He also clerked for Judge Michael Boudin on the US Court of Appeals for the First Circuit and Judge Sri Srinivasan on the US Court of Appeals for the District of Columbia Circuit, and served as visiting counsel at the Joint Committee on Taxation.


Yale Law School
JD, June 2012

University of Oxford
M.Phil with Distinction in International Relations, July 2009

Harvard College
B.A. summa cum laude in Social Studies, July 2007


The University of Chicago Law School
Assistant Professor, 2015-present

Supreme Court of the United States
Law Clerk to Associate Justice Elena Kagan, 2014-2015

United States Court of Appeals for the District of Columbia Circuit
Law Clerk to Judge Sri Srinivasan, 2013-2014

Joint Committee on Taxation
Visiting Counsel, 2013

United States Court of Appeals for the First Circuit
Law Clerk to Judge Michael Boudin, 2012-2013

Wachtell, Lipton, Rosen, and Katz
Summer Associate, Summer 2011

United States Department of Justice
Summer Legal Intern, Civil Division, Appellate Staff, Summer 2010

Boston Consulting Group
Summer Consultant, Summer 2008

Journal Articles

  • "The State-Charity Disparity Under the 2017 Tax Law," __ Washington University Journal of Law and Policy __ (forthcoming).
  • "The Federalist Safeguards of Progressive Taxation," 93 New York University Law Review __ (forthcoming). ssrn
  • "The False Promise of Presidential Indexation," __ Yale Journal on Regulation __ (forthcoming) (with David Kamin). ssrn
  • "The Death and Life of the State and Local Tax Deduction," 72 Tax Law Review __ (forthcoming). ssrn
  • "Free Speech and Cheap Talk," __ Journal of Legal Analysis __ (forthcoming 2019) (with Ariel Porat). ssrn
  • "The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation," 103 Minnesota Law Review 1439 (2019) (with David Kamin, David Gamage, Ari Glowgower, Rebecca Kysar, Darien Shanske, Reuven Avi-Yonah & Lily Batchelder, J. Clifton Fleming & Mitchell Kane) ((also with David Miller, Daniel Shaviro, & Manoj Viswanathan)). cu www
  • "Innovation Policy Pluralism," 128 Yale Law Journal 544 (2019) (with Lisa Larrimore Ouellette). ssrn cu
  • "Sexual Harassment and Corporate Law," 118 Columbia Law Review 1583 (2018) (with Dorothy Shapiro Lund). ssrn cu
  • "The Marginal Revenue Rule in Cost-Benefit Analysis," 160 Tax Notes 1507 (2018) (with David A. Weisbach & Jennifer Nou). ssrn cu
  • "Presidential Obstruction of Justice," 106 California Law Review 1277 (2018) (with Eric Posner). ssrn cu
  • "The Tax Legislative Process: A Byrd's Eye View," 81 Law and Contemporary Problems 99 (2018) (with Ellen Aprill). ssrn cu
  • "Public Perceptions of Government Speech," 2017 Supreme Court Review 33 (2018) (with Lisa Larrimore Ouellette). ssrn cu
  • "Caveat IRS: Problems with Abandoning the Full Deduction Rule," 88 State Tax Notes 547 (2018) (with Joseph Bankman, David Gamage, Jacob Goldin & Darien Shanske, Kirk J. Stark & Dennis Ventry). ssrn cu
  • "Federalism as a Safeguard of Progressive Taxation," 93 New York University Law Review 1 (2018). cu
  • "The Living Anti-Injunction Act," 104 Virginia Law Review Online 74 (2018). cu www
  • "Partisan Balance with Bite," 118 Columbia Law Review 9 (2018) (with Brian Feinstein). ssrn cu
  • "Pooling and Unpooling in the Uber Economy," 2017 University of Chicago Legal Forum 265 (2017). ssrn cu
  • "Atlas Nods: The Libertarian Case for a Basic Income," 2017 Wisconsin Law Review 1189 (2017) (with Miranda Fleischer). ssrn cu
  • "Inequality and the Mortgage Interest Deduction," 770 Tax Law Review 667 (2017) (with Kyle Rozema). ssrn cu
  • "Bayh-Dole Beyond Borders," 4 Journal of Law and the Biosciences 282 (2017) (with Lisa Larrimore Ouellette). cu
  • "Chevron Step One-and-a-Half," 84 University of Chicago Law Review 757 (2017) (with Aaron Nielson). ssrn cu
  • "Can New York Publish President Trump's State Tax Returns?," 127 Yale Law Journal Forum 62 (2017). cu
  • "The President's Power to Tax," 102 Cornell Law Review 633 (2017). ssrn cu
  • "Knowledge Goods and Nation-States," 101 Minnesota Law Review 167 (2016) (with Lisa Larrimore Ouellette). ssrn cu
  • "Trade and Tradeoffs: The Case of International Patent Exhaustion," 116 Columbia Law Review Sidebar 17 (2016). cu www
  • "The Vanguard Case Reconsidered," 150 Tax Notes 1466 (2016). cu
  • "Is Abood Irrelevant?," 82 University of Chicago Law Review Dialogue 227 (2015) (with David Louk). cu www
  • "Beyond the Patents–Prizes Debate," 92 Texas Law Review 303 (2013) (with Lisa Larrimore Ouellette). cu www
  • "Executive Action and the First Amendment’s First Word," 40 Pepperdine Law Review 601 (2013). ssrn cu www
  • "How To Reach the Constitutional Question in the Health Care Cases," 64 Stanford Law Review Online 39 (2012). cu www
  • Note, "Regulatory Consolidation and Cross-Border Coordination: Challenging the Conventional Wisdom", 28 Yale Journal on Regulation 213 (2011). cu
  • Comment, "Should Tax Rates Decline with Age?," 120 Yale Law Journal 1185 (2011). cu www
  • Comment, " Issuer Choice After Morrison," 28 Yale Journal on Regulation 471 (2011). cu
  • Note, " The Economic Logic of the Lease/Loan Distinction in Bankruptcy", 120 Yale Law Journal 1492 (2011). cu www
  • "Review of Nigel D. White, Democracy Goes to War (2009)," 35 Yale Journal of International Law 265 (2010). cu
  • Recent Development, "Tyranny on Trial: Regional Courts Crack Down on Mugabe’s Land “Reform”," 35 Yale Journal of International Law 517 (2010) (with Andrew Schalkwyk). cu
  • Comment, "Empty Creditors and Debt Exchanges," 27 Yale Journal on Regulation 159 (2010). cu
  • "Positive-Sum Politics: The Path to Partnership in U.S.-Russian Relations," International Affairs Forum __ (2009). cu

Book Sections

  • "Tangled Up in Tax: The Nonprofit Sector and the Federal Tax System," in Nonprofit Sector: A Research Handbook, Patricia Bromley & Walter Powell eds. (Stanford University Press, forthcoming).

Working Papers

  • "Free Speech and Cheap Talk," Coase-Sandor Working Paper Series in Law and Economics, No. 867 (2019) (with Ariel Porat). ssrn cu
  • "Appendix to 'The Marginal Revenue Rule in Cost-Benefit Analysis'," Coase-Sandor Working Paper Series in Law and Economics, No. 869 (2018) (with Jennifer Nou & David A. Weisbach). ssrn cu
  • "Bayh-Dole Beyond Borders," Coase-Sandor Working Paper Series in Law and Economics, No. 801 (2017) (with Lisa Larrimore Ouellette). ssrn cu

Other Publications

  • "The 401(k) Is Turning 40 Years Old. It's Past Time We Change How Americans Save for Retirement," Time, November 2019 (with William A. Birdthistle). www
  • "Opinion Analysis: A Win for One Taxpayer, But Not Many More," SCOTUSblog, February 20, 2019. www
  • "Nancy Pelosi Put Her Faith in the Courts to Stop Trump’s Emergency Wall," Slate, February 15, 2019. www
  • "Elizabeth Warren’s Wealth Tax on the Super-Rich Is the Wrong Solution to the Right Problem," Time, January 2019. www
  • "What Happens if Ruth Bader Ginsburg Remains Too Sick to Work?," Politico Magazine, January 16, 2019. www
  • "An Inside Job? The Uneasy Case for Outside Special Prosecutors," Take Care, January 15, 2019. www
  • "The President Is Still Subject to Generally Applicable Criminal Laws: A Response to Barr and Goldsmith," Lawfare, January 8, 2019 (with Eric Posner). www
  • "Yes, Bill Barr’s Memo Really is Wrong About Obstruction of Justice," Lawfare, December 26, 2018 (with Eric Posner). www
  • "Bill Barr Just Argued Himself Out of a Job," New York Times, December 21, 2018 (with Eric Posner). www
  • "The Trump Foundation Is Shutting Down, But the President and His Family Still Could Face Liability," The Conversation, December 19, 2018. www
  • "Even the Right Dislikes the New Obamacare Ruling. Ideology Isn’t Everything," Washington Post, December 18, 2018. www
  • "Argument Analysis: What Would John Marshall Do?," SCOTUSblog, December 4, 2018. www
  • "Argument Preview: McCulloch’s Modern Meaning," SCOTUSblog, November 26, 2018. www
  • "Insurance Companies Should Be Required To Cover In Vitro Fertilization," Washington Post, November 15, 2018. www
  • "Argument Analysis: Hating on Chevron," SCOTUSblog, November 7, 2018. www
  • "Argument Preview: Please Tax Me More?," SCOTUSblog, October 30, 2018. www
  • "A Progressive Yankee in John Roberts’ Court," Take Care, October 17, 2018. www
  • "The Supreme Court Is a Bulwark of Democracy," Slate, October 11, 2018. www
  • "Should Progressives Wage War on the Supreme Court?," Slate, October 11, 2018 (with Christopher Sprigman). www
  • "Why Supreme Court Term Limits Won’t Work and What to Do Instead," Slate, October 11, 2018. www
  • "What Americans Should Learn from the Trump Tax Story—and One Way to Help Stop Further Trickery," Time, October 2018. www
  • "Why Do Nations Obey International IP Law?," Yale Journal on Regulation: Notice & Comment, October 3, 2018. www
  • "The Pennsylvania Catholic Church Report Highlights the Cruelty of Statute of Limitations Laws," Vox, August 21, 2018. www
  • "New York Should Pass a Law to Protect Omarosa," Slate, August 16, 2018. www
  • "Why Chicago Should Test a 'Basic Income' Program," Crain's Chicago Business, August 15, 2018. www
  • "Montana vs. the Koch Brothers," Slate, July 24, 2018. www
  • "As New York Looks into whether the Trump Foundation Broke the Law, Criminal Charges Remain Unlikely," The Conversation, July 23, 2018. www
  • "Why Filing Taxes Isn't Easy," Politico Magazine, July 18, 2018 (with Joseph Bankman & Dennis Ventry). www
  • "Justice Kennedy: A Justice Who Changed His Mind," SCOTUSblog, June 29, 2018. www
  • "How to Save Public Sector Unions," Slate, June 27, 2018 (with David Louk). www
  • "Next Stop for Mutual-Fund Fees: Zero," Wall Street Journal, June 11, 2018 (with William A. Birdthistle). www
  • "No, Obama Did Not Do It First," Slate, June 8, 2018. www
  • "The Arbitration Fight Isn't Over," Slate, May 22, 2018. www
  • "The Supreme Court Must Act on Internet Sales Taxes — Because Congress Won’t," Washington Post, April 19, 2018. www
  • "Argument Preview: Show Me the Stock Options?," SCOTUSblog, April 19, 2018. www
  • "Argument Analysis: Justices Grapple with What Counts as "Money"," SCOTUSblog, April 16, 2018. www
  • "Sexual Harassment and Corporate Law," CLS Blue Sky Blog, April 9, 2018 (with Dorothy Shapiro Lund). www
  • "In Praise of Privatization," Yale Journal on Regulation: Notice & Comment, March 8, 2018. www
  • "Deduct This," Slate, January 11, 2018 (with Joseph Bankman & Darien Shanske & Kirk J. Stark). www
  • "Why States May Get Away with Creative Income Tax Maneuvers," The Conversation, January 7, 2018. www
  • "On The Ripeness of Potted Plants and Other Non Sequiturs," Take Care, December 22, 2017 (with Leah Litman). www
  • "Two Little-Known Ways GOP Tax Bill Would Make Chasm between Rich and Poor Even Wider," The Conversation, December 4, 2017. www
  • "Why the Trump Team Should Fear the Logan Act," New York Times, December 4, 2017 (with Eric Posner). www
  • "Of Course the President Can Obstruct Justice," Slate, December 4, 2017. www
  • "The CFPB’s Employees Will Determine the Agency's Fate," The Atlantic, November 28, 2017. www
  • "English v. Trump and “Shall” v. “May”," Yale Journal on Regulation: Notice & Comment, November 27, 2017. www
  • "For Better or Worse, Mick Mulvaney Probably Is the Acting Director of the CFPB," Yale Journal on Regulation: Notice & Comment, November 26, 2017. www
  • "D.C. and Maryland Have Standing to Sue for Emoluments Clause Violations," Take Care, November 16, 2017 (with Seth Davis). www
  • "No, 401(k)s Aren’t a 'Great and Popular Middle Class Tax Break'," The Atlantic, October 24, 2017 (with William A. Birdthistle). www
  • "How States Can Save the Obamacare Exchanges," Washington Post, October 16, 2017. www
  • "It May Not Matter What the Weinstein Company Knew," The Atlantic, October 14, 2017 (with Dorothy Shapiro Lund). www
  • "How Nondisclosure Agreements Protect Sexual Predators," Vox, October 13, 2017. www
  • "The Fight for $7.25," Slate, September 28, 2017. www
  • "The Supreme Court Didn't See E-Commerce Coming," Slate, September 18, 2017. www
  • "No Good Reason: The Official Rationale for Trump’s DACA Phase-Out Is Fatally Flawed," Slate, September 7, 2017. www
  • "The Legal Flaw with Ditching DACA," Politico Magazine, September 5, 2017. www
  • "A Better Way to Protect Robert Mueller," New York Times, August 7, 2017 (with Eric Posner). www
  • "Trump Says the Russia Sanctions Bill Is Unconstitutional. He’s Mostly Right.," Slate, August 2, 2017. www
  • "The Obstruction of Justice Case Against Donald Trump," Slate, July 27, 2017 (with Eric Posner). www
  • "If Trump Pardons, It Could Be a Crime," New York Times, July 21, 2017 (with Eric Posner). www
  • "Partisan Balance Requirements from Carter to Obama," Yale Journal on Regulation: Notice & Comment, July 11, 2017 (with Brian Feinstein). www
  • "Lower Courts: Don’t Try This at Home," Take Care, June 27, 2017. www
  • "The Case for Obstruction Charges," New York Times, June 15, 2017 (with Eric Posner). www
  • "The Case That Donald Trump Committed the Crime of Obstruction of Justice, Explained," Vox, June 15, 2017. www
  • "Free Robert Mueller: Here's How To Make His Investigation Truly Independent," Vox, May 29, 2017. www
  • "Why Hasn't Rod Rosenstein Recused Himself From the Russiagate Probe?," Take Care, May 22, 2017. www
  • "Recuse Yourself, Rod Rosenstein," Slate, May 22, 2017. www
  • "How the States Can Make President Trump's Taxes Public," Vox, May 8, 2017. www
  • "How New York Can Release Trump’s Tax Returns," Politico Magazine, May 2, 2017. www
  • "There’s a Quick and Easy Way to See Trump’s Tax Returns," Washington Post, April 11, 2017. www
  • "4 Ways States Can Prevent the Affordable Care Act From 'Exploding'," Vox, April 8, 2017. www
  • "The Progressive Case against Filibustering Neil Gorsuch," Vox, April 4, 2017 (with David Herzig). www
  • "How 'Price Discrimination' Helps Less-Affluent Countries," Wall Street Journal, March 20, 2017 (with Lisa Larrimore Ouellette). www
  • "The G.O.P. Health Care Plan’s Fatal Flaw," New York Times, March 16, 2017 (with David Herzig). www
  • "Faith in the Ninth Circuit," Take Care, March 16, 2017. www
  • "Repealing Economic Substance Codification and Replacing It With What?," Yale Journal on Regulation: Notice & Comment, February 20, 2017. www
  • "A Far Better Supreme Court Strategy for Furious Democrats? Holding Fire," Wall Street Journal, February 2, 2017 (with David Herzig). www
  • "How Antonin Scalia’s Ghost Could Block Donald Trump’s Wall," New York Times, January 25, 2017, at p. A29 (with Jonathan Masur & Eric Posner). www
  • "'Reconciliation' Could Roll Back Obamacare but Roil Senate," Wall Street Journal, December 30, 2016 (with David Herzig). www
  • "The D.C. Circuit, the Trump Administration, and Chevron Step One-and-a-Half," Yale Journal on Regulation: Notice & Comment, November 19, 2016 (with Aaron Nielson). www
  • "The Tenth Circuit vs. Brand X," Yale Journal on Regulation: Notice & Comment, August 24, 2016. www
  • "The Chamber of Commerce Has an Anti-Injunction Act Problem," Yale Journal on Regulation: Notice & Comment, August 6, 2016. www
  • "Maybe the IRS Is Complying with the Congressional Review Act After All," Yale Journal on Regulation: Notice & Comment, June 30, 2016. www
  • "Chevron Step 0.5," Yale Journal on Regulation: Notice & Comment, June 24, 2016 (with Michael Pollack). www
  • "Taxation as Compensation (reviewing Kenneth Scheve and David Stasavage, Taxing the Rich: A History of Fiscal Fairness in the United States and Europe)," The New Rambler, May 25, 2016. www
  • "Not-So-"Accidental" Justice," Medium, February 17, 2016. www
  • "The Art of the (Budget) Deal," Yale Journal on Regulation: Notice & Comment, February 2, 2016 (with David Herzig).
  • "What's the Matter with Luxembourg? (reviewing Gabriel Zucman, The Hidden Wealth of Nations: The Scourge of Tax Havens)," The New Rambler, January 13, 2016. www
  • "No Agency Shop? No Problem," Los Angeles Daily Journal, November 2015 (with David Louk).
  • "The Foxes Guard the Financial Henhouse," Slate, December 3, 2009. www
  • "Opinion Analysis: Railroads as the New Tax Shelter?," SCOTUSblog, June 21, 1984. www