Adam Kern

Adam Kern is an Assistant Professor of Law at the University of San Diego (USD), joining in 2024. His scholarship bridges tax law, moral philosophy, and economics, focusing on distributive justice in taxation and international tax policy.

• Education: PhD in Law from Princeton University (2020), JD from New York University (2019), BPhil from Oxford University (2015), AB from Harvard University (2013)

His research combines technical tax analysis with ethical and philosophical inquiries, examining topics like global minimum taxes, social welfare metrics, and the moral dimensions of corporate taxation. He has published in top journals including the University of Chicago Law Review, Tax Law Review, and Philosophy & Public Affairs.

Recent work explores the OECD Pillar Two initiative, progressive taxation frameworks, and ethical challenges in cross-border tax systems. Key themes include regulatory implementation, fiscal equity, and the intersection of law and economic justice.

• Scientific Awards: David F. Bradford Memorial Prize for Taxation, Harry J. Rudick Award for Excellence in Taxation, Furman Scholar at NYU

Prior to USD, Kern held roles at Covington & Burling (tax associate), clerked for Judge Jed S. Rakoff, and was a Furman Fellow at NYU. His work has been recognized for its interdisciplinary rigor and practical policy insights.