Daniel I. Halperin

Daniel I. Halperin is a distinguished tax law scholar at Harvard Law School, holding the Stanley S. Surrey Professor chair since 1996. With a career spanning nearly 40 years, he combines academic expertise with practical experience from two tenures at the U.S. Treasury Department and affiliations with organizations like the Urban Institute and Pension Rights Center.

His research focuses on Tax Policy and Nonprofit Organizations, particularly examining corporate tax reform, pension law, and charitable endowment taxation. He has authored numerous influential publications addressing complex issues in tax deferral, conservation easements, and employer-based retirement plans.

Notable affiliations include:

• Affiliated Scholar with the Urban Institute
• Advisory Board for Urban Institute's Tax Policy and Charities Project
• Vice Chairman of the Pension Rights Center Board

Halperin's academic work reveals recurring themes:

• Tax deferral mechanisms across retirement accounts and corporate structures
• Equitable treatment of passthrough entities versus corporations
• Pension law evolution and retirement security frameworks
• Charitable organization taxation and endowment management

His Shelf Project collaboration demonstrates commitment to revenue-neutral tax policy improvements. Current research includes:

• Corporate tax rate implications
• Nonprofit organization exemption criteria
• Retirement plan equity frameworks
• Conservation easement subsidy reform