Tracy Kaye

Tracy Kaye is a Professor of Law and Eric Byrne Research Professor at Seton Hall University School of Law. She serves as Director of the IRS Chief Counsel's Externship Program and Dean Acheson Legal Stage Program. Her research focuses on U.S. federal income tax, international taxation, EU tax law, and comparative tax policy. She holds visiting professorships at institutions including the University of Vienna, Renmin University of China, and the University of Michigan.

• B.S. in Accountancy (University of Illinois, 1981)
• M.S. in Taxation (DePaul University, 1984)
• J.D. (Georgetown University Law Center, 1991)

Her research examines tax avoidance, tax incentives, and transparency mechanisms. Notable work includes analyzing FATCA's EU impact, corporate tax shelters, and comparative studies of U.S./EU tax policies. She has been a Fulbright Scholar multiple times, including at Vienna University of Economics and Business (2024) and the University of Luxembourg (2014).

• Recent articles explore Opportunity Zones' racial equity implications and EU-US fiscal federalism

Awarded Fulbright grants (2024, 2014, 2002) and the PwC Visiting Professorship (2012). She chairs academic committees and advises the Tax Law Society. Her teaching includes International Tax, Corporate Tax, and EU Business Law.