معرفی
Caroline Bruckner is a Professor at the Kogod School of Business (American University) and Managing Director of the Kogod Tax Policy Center. She holds a Juris Doctor from George Mason University (winning the Best Memorandum of Law Award), a Masters in Taxation (LLM) from Georgetown University, and a BA in Political Science from Emory University. As a Fellow of the American College of Tax Counsel and member of the National Academy of Social Insurance, her expertise focuses on tax policy, small business taxation, gig economy challenges, and gender equity in legislative processes.
Her research has influenced U.S. tax legislation, notably prompting Senate Finance Committee action on women business owners' capital access. She regularly testifies before Congressional committees and IRS, with recent work analyzing witness diversity in legislative processes and AI applications in tax administration. Teaching responsibilities include business law, federal taxation, and sustainability-focused courses. She coordinates Kogod's VITA tax assistance program and advises student organizations like the Business Law Society and Kogod Women in Business.
- Previous roles: Chief Counsel, U.S. Senate Committee on Small Business; Senior Tax Associate at PwC
- Media appearances: CNBC, NPR, The Wall Street Journal, and other major outlets
- Key research areas: Tax compliance challenges for small businesses, gender representation in policymaking, and modernizing tax administration through AI
Her Congressional witness dataset examines how testimony impacts legislation, revealing systemic biases in expert representation. Current projects include analyzing tax literacy trends among small businesses and evaluating AI's role in enhancing tax agency operations.
- Awards: 2020 American College of Tax Counsel Fellow; 2021 National Academy of Social Insurance Member
- Grants: Research supported by AU's Tax Policy Center and congressional testimony analysis initiatives
Led the Kogod VITA program providing free tax assistance, fostering student engagement with real-world tax issues while serving the community. Her work bridges academic research with public policy, emphasizing practical solutions for modern economic challenges.
