Hayes R. Holderness

Hayes R. Holderness is Professor of Law at the University of Richmond School of Law, specializing in state and local taxation, tax policy, and constitutional tax issues. He contributes regularly to academic discourse through publications in leading law reviews and participates in tax reform discussions via TaxProf Blog SSRN roundups.

• Education:
  • B.A., University of North Carolina
  • J.D., New York University School of Law (cum laude, 2011)
  • LL.M., New York University School of Law (2012)
• Research Interests:
  • Political economy of tax systems
  • Technology's impact on tax compliance
  • Wealth inequality and tax reform
  • Charitable deduction frameworks
• Professional Background:
  • Former Tax Policy Fellow, U.S. Congress Joint Committee on Taxation
  • Previous tax attorney at McDermott Will & Emery LLP

His recent article analyses explore:

• Blockchain's role in tax evasion and compliance
• Wealth taxation constitutionality through substance-over-form reasoning
• Donor-advised funds as tax deferral mechanisms
• Crowdfunding and gift taxation frameworks
• Digital economy challenges for consumption tax regimes