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.  She was previously an Acting Assistant Professor of Tax Law at NYU School of Law from 2011-2013. Professor Thomas practiced tax law in New York for six years, working at Cooley LLP (2007-2011) and Simpson Thacher & Bartlett LLP (2005-2007). 

Professor Thomas teaches tax courses and Contracts and writes primarily in the areas of tax policy and behavioral law and economics. In 2018, she received the Frederick B. McCall Award for Teaching Excellence from the graduating class.

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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  • Automation and the Income Tax (with J. Soled), 10 COLUM. J. TAX L. 1 (2018). [SSRN]
  • Taxing the Gig Economy, 166 U. PA. L. REV. 1415 (2018). [Westlaw, Lexis/Nexis, SSRN, Hein, BEPress]
  • Advocating a Carryover Tax Basis Regime (with R. Schmalbeck and J. Soled), 93 NOTRE DAME L. REV. 109 (2017). [Westlaw, Lexis/Nexis, SSRN, Hein, BEPress]
  • A New Carryover Tax Basis Regime for Marketable Securities (with J. Soled and J. Alm), 154 TAX NOTES 835 (2017). [SSRN]
  • Regulating Tax Return Preparation (with J. Soled), 58 B.C. L. REV. 151 (2017). [Westlaw, SSRN, Hein, BEPress]
  • Tax Issues for Gig Workers and Avenues for Reform, 58 TAX MGMT. MEMORANDUM 298 (2017).
  • Revisiting the Taxation of Fringe Benefits (with J. Soled), 91 WASH. L. REV. 761 (2016). [Westlaw, Lexis/Nexis, SSRN, Hein, BEPress]
  • User-Friendly Taxpaying, 92 IND. L.J. 1509 (2017). [Westlaw, Lexis/Nexis, SSRN, Hein, BEPress]
  • The Psychic Cost of Tax Evasion, 56 B.C. L. REV. 617 (2015). [Westlaw, Lexis/Nexis, SSRN, Hein, BEPress]
  • Presumptive Collection: A Prospect Theory Approach to Increasing Small Business Tax Compliance, 67 TAX L. REV. 111 (2013). [Westlaw, Lexis/Nexis, SSRN, Hein]
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