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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  • Taxing the Gig Economy, 166 U. PA. L. REV. 1415 (2018). [Westlaw, Lexis/Nexis, SSRN, Hein]
  • 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). [Lexis/Nexis, 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]
  • User-Friendly Taxpaying, 92 IND. L.J. 1509 (2017). [SSRN]
  • 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]
  • 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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