Kathleen DeLaney Thomas

Print This Page (PDF) Assistant Professor of Law and Director of UNC School of Law Tax Institute


  • LL.M., Taxation, New York University Law School (2010)
  • J.D., New York University Law School (2005)
  • B.S., Mathematics, College of William and Mary (2001)

Professor Thomas joined UNC School of Law in 2013 after serving as Acting Assistant Professor of Tax Law at NYU School of Law from 2011-2013. Prior to entering into law teaching, Professor Thomas practiced tax law in New York at Cooley LLP (2007-2011) and Simpson Thacher & Bartlett LLP (2005-2007). She teaches tax courses and contracts and writes primarily in the areas of tax and behavioral economics.

Professor Thomas received her B.S. in Mathematics, summa cum laude and Phi Beta Kappa, from the College of William & Mary. She received a J.D., cum laude, from NYU School of Law and an LL.M. in Taxation from NYU School of Law.

Curriculum Vitae (PDF)

Selected Publications

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  • Advocating a Carryover Tax Basis Regime (with R. Schmalbeck and J. Soled), 93 NOTRE DAME L. REV. (forthcoming 2017). [SSRN]
  • A New Carryover Tax Basis Regime for Marketable Securities (with J. Soled and J. Alm), 154 TAX NOTES 835 (2017). [Lexis/Nexis]
  • Regulating Tax Return Preparation (with J. Soled), 58 B.C. L. REV. 151 (2017). [SSRN, Hein, BEPress]
  • Trump and a Populist Tax Agenda (with J. Soled and J. Alm), 154 TAX NOTES 1131 (2017). [Lexis/Nexis]
  • Revisiting the Taxation of Fringe Benefits (with J. Soled), 91 WASH. L. REV. 761 (2016). [Westlaw, Lexis/Nexis, SSRN, Hein]
  • Taxing 21st Century Fringe Benefits (with J. Soled), 150 TAX NOTES 253 (2016). [Lexis/Nexis]
  • User-Friendly Taxpaying, 92 IND. L.J. (forthcoming 2016). [SSRN]
  • The Psychic Cost of Tax Evasion, 56 B.C. L. REV. 617 (2015). [Westlaw, Lexis/Nexis, SSRN, Hein]
  • Presumptive Collection: A Prospect Theory Approach to Increasing Small Business Tax Compliance, 67 TAX L. REV. 111 (2013). [Westlaw, Lexis/Nexis, SSRN, Hein]
  • The Case Against a Strict Liability Economic Substance Penalty, 13 U. PA. J. BUS. L. 445 (2011). [Westlaw, Lexis/Nexis, SSRN, Hein, BEPress]
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