Convocation Program 2025 single pages

HERZOG ENDOWED SCHOLAR

MICHELLE LAYSER, JD

Michelle Layser is a professor of law at the University of San Diego School of Law. She joined the USD faculty in 2022, after four years as an assistant professor of law at the University of Illinois College of Law and two years as a research fellow at the Georgetown University Law Center.

and the TaxProf Blog . She previously served on the editorial advisory board for The Tax Lawyer , and she is the current chair of the teaching tax committee for the American Bar Association Tax Section. Professor Layser earned her LLM in Taxation from New York University. She earned her JD from the University of Southern California Gould

Major themes in Professor Layser’s research include the use of tax expenditures to subsidize urban development, and the effects of these expenditures on economic and social inequality. Her recent work has appeared in the University of Pennsylvania Law Review , the Duke Law Journal , the Georgetown Law Journal , and NYU’s Tax Law Review . In addition to her scholarly publications, Professor Layser has written various articles for the Illinois Institute of Government & Public Affairs, Law360 , The Conversation ,

School of Law, where she graduated Order of the Coif, and was on the board of the Southern California Law Review . She received her BA with honors from the University of Pennsylvania. After law school, she worked as a transactional associate at Latham & Watkins LLP, and as a senior legal editor and a managing editor for the Bloomberg Bureau of National Affairs.