Steven J. Willis

Steven J. Willis is a Professor of Law at the University of Florida Levin College of Law with a distinguished scholarly career spanning multiple decades. His research has garnered significant attention with 29 scholarly papers and over 8,000 total downloads on SSRN, ranking him among the top legal scholars in terms of paper downloads.

Professor Willis's research focuses on several interconnected legal domains:

• Tax Law, particularly the Tax Benefit Rule and Equitable Recoupment doctrines
• Constitutional challenges to healthcare legislation, especially the Affordable Care Act
• Family Law economics, with emphasis on child support, alimony, and property division
• The intersection of tax policy with constitutional interpretation

His scholarly output demonstrates remarkable longevity and relevance, with publications spanning from the 1970s to the present day, including a 2024 article applying game theory to family law. Willis has maintained a consistent focus on practical legal applications while engaging with complex theoretical frameworks. His work on the Affordable Care Act represents one of his most significant contributions, with multiple articles challenging different constitutional aspects of the legislation.

Professor Willis has collaborated with scholars including Nakku Chung and Hans Tanzler on constitutional healthcare issues, demonstrating his ability to work across academic boundaries. His approach consistently combines deep doctrinal understanding with practical implications for taxpayers and legal practitioners, making his scholarship valuable to both academic and professional audiences.