Victor Fleischer
Expertise:
Partnership Tax, Federal Taxation, Tax, Private Equity Law, Tax Policy, Corporate Finance, Business and Corporate Law, Corporate Tax, Financial Market Regulation
Background:
Prof. Fleischer joined UCI Law in July 2018 as a Professor of Law.
Prof. Fleischer teaches and writes in the areas of AI governance, regulatory arbitrage, corporate tax, international tax, partnership tax, tax policy, and venture capital and private equity. He served as the Democratic Chief Tax Counsel for the U.S. Senate Finance Committee from 2016-17. Prior to joining the UCI faculty in 2018, Prof. Fleischer held tenured or visiting professorships at the University of San Diego, the University of Colorado, the University of Illinois, UCLA, Georgetown University, and NYU. Before his career in academia, he practiced law at Davis Polk & Wardwell and clerked for both the U.S. Court of Appeals for the Fourth Circuit and Ninth Circuit.
He received a B.A. from Columbia College and a J.D. from Columbia Law School.
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- No. 47 in TaxProfBlog’s roundup of The 50 Most Downloaded U.S. Tax Law Professors of 2023
- Faculty Roundup | June 2026
- UC Irvine Law Faculty Excel in National Scholarly Impact Rankings
- HeinOnline Ranks UC Irvine Law Faculty Among Nation’s Most-Cited Scholars
- The New York Times: How Republicans Supersized Silicon Valley’s Favorite Tax Break*
- The Lever: Will Harris Finally Kill Wall Street’s Infamous Tax Break?
- Prof. Victor Fleischer was listed No. 23 in TaxProf Blog’s roundup of the top 25 SSRN Tax Professor Rankings, measuring the most all-time downloads on the SSRN database
- TaxProf Blog: The 50 Most Downloaded U.S. Tax Law Professors Of 2023
- TaxProf Blog: The 50 Most Downloaded U.S. Tax Law Professors Of 2022
- The New York Times: Prof. Fleischer credited in the the New York Times podcast, The Daily, on how he brought carried interest tax loophole into public eye
- Business Insider: Prof. Fleischer quoted on Inflation Reduction Act
- Mother Jones: Prof. Fleischer credited by Mother Jones on bringing carried interest loophole to public attention
- The New Republic: Prof. Fleischer quoted on history of carried interest loophole and its ties to private-equity business
- The Wall Street Journal: Prof. Fleischer quoted on latest attempts to revise tax rate law on carried-interest income
- The Wall Street Journal: Prof. Fleischer quoted on change to tax increase for carried-interest income
- Financial Times: Prof. Fleischer quoted on Inflation Reduction Act of 2022
- Mother Jones: Prof. Fleischer comments that the amount of revenue generated by closing a loophole in a corporate tax break is debatable
- TaxProf Blog: Prof. Fleischer listed as No. 24 in ranking of tax professors based on recent SSRN downloads
- Wall Street Journal: Prof. Fleischer quoted on U.S. Chamber of Commerce study examining impact on jobs, tax revenue, and economic growth of proposed tax increase on carried interest
- Washington Post: Prof. Fleischer quoted on carried interest loophole
- TaxProf Blog: Prof. Fleischer ranked No. 5 most-cited tax faculty
- Brian Leiter’s Law School Reports: Prof. Fleischer highlighted as No. 5 most-cited tax scholar in the U.S.
- ProPublica: Prof. Fleischer quoted on PayPal founder Peter Thiel’s Roth IRA
- New York Times: Prof. Fleischer quoted on how private equity firms avoid taxes
- Bloomberg: Prof. Fleischer quoted on 1031 like-kind exchange rule
- Bloomberg Tax: Prof. Fleischer quoted on Section 199A under the Biden Administration
- Bloomberg Tax: Prof. Fleischer quoted on Biden’s infrastructure proposal to apply minimum tax on book earnings
- New York Times: Prof. Fleischer quoted on tax breaks for real estate
- Forbes: WATCH: Prof. Fleischer discusses possible post-election tax reform
- Financial Times: Prof. Fleischer writes on tax deductibility of business interest payments
- CounterPunch: Prof. Fleischer quoted on tax benefits from coronavirus stimulus bills
- New York Times: Prof. Fleischer comments on tax benefits in the U.S. economic stimulus money
- Wall Street Journal: UCI Law/Lavar Taylor Tax Symposium presentations on machine learning, AI, and tax highlighted
- The American Prospect: Prof. Fleischer: Create a More Progressive Tax Policy
- TaxProf Blog: Profs. Fleischer and Marian named among top 25 tax professors with largest number of twitter followers
- TaxProf Blog: Profs. Blank, Fleischer and Marian signed an amicus brief arguing no special deference is due to Tax Court decisions
- TaxProfBlog: Prof. Fleischer named among authors of 50 most-cited tax articles of all time
- Ninth Circuit Court of Appeals: Ninth Circuit Court of Appeals tax decision in Altera Corp. v. Comm’r agreed with arguments in amicus brief by Profs. Blank and Fleischer
- Washington Post: Prof. Fleischer comments on GOP tax bill’s effect on Fortune 500 companies
- New York Times: Prof. Fleischer comments on changes to tax code expanding benefits to real estate investors
- TaxProf Blog: Profs. Blank and Fleischer sign amicus brief in Altera Corp. v. Commissioner
- TaxProf Blog: Prof. Fleischer publishes new article on the state of America’s tax institutio