معرفی
Kathleen DeLaney Thomas is the Aubrey L. Brooks Distinguished Professor of Law at the University of North Carolina School of Law, where she focuses on tax law, behavioral economics, and policy reform. Her work addresses modern challenges in taxation, including gig economy compliance, wealth tax equity, and AI-driven valuation frameworks.
- Key Research Areas: Tax policy, behavioral law and economics, equity in tax systems, and digital economy regulation.
- Collaborations: Frequently works with Jay A. Soled and Erin Adele Scharff on interdisciplinary tax studies.
- Policy Impact: Submits amicus briefs to influence Supreme Court cases like South Dakota v. Wayfair and Loudoun County v. Dulles Duty Free.
Scientific Awards:
- Aubrey L. Brooks Distinguished Professor of Law
Recent Article Trends explore AI integration in tax administration, quarterly reporting for gig workers, and behavioral nudges to enhance compliance. Her work bridges legal scholarship with technological and socioeconomic shifts.
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