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Kathleen DeLaney Thomas

Assistant Professor of Law

Education

  • 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

Show All Publications

  • Presumptive Collection: A Prospect Theory Approach to Increasing Small Business Tax Compliance, 67 TAX L. REV. __ (forthcoming 2014). [SSRN]
  • The Case Against a Strict Liability Economic Substance Penalty, 13 U. PENN. J. BUS. L. 445 (2011). [Westlaw, Lexis/Nexis, SSRN, Hein]
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