Daniel Hemel

Assistant Professor of Law, University of Chicago
Chapter Member: Chicagoland SSN
Areas of Expertise:

About Daniel

Hemel’s research focuses on taxation, innovation, and administrative law. His current projects examine the effect of tax expenditures on inequality, the distributional consequences of international intellectual property rules, and the investment strategies of nonprofit organizations. Before joining the faculty at the University of Chicago Law School, he was a law clerk to Associate Justice Elena Kagan on the U.S. Supreme Court and served as visiting counsel at the Joint Committee on Taxation.


How the States Can Save the ObamaCare Exchanges

  • Tom Baker

In the News

"Trump's Actions on Pandemic Relief Aren't Illegal. They're Just Ineffective ," Daniel Hemel, Opinions, The Washington Post, August 10, 2020.
Daniel Hemel quoted on delaying deadlines for payments of payroll taxes by Morgan Chalfant and Brett Samuels, "Trump Leans Into Executive Action, Looking for 2020 Boost " The Hill, August 6, 2020.
Daniel Hemel quoted on Weinstein's accuser to pay tax bill by Andrew Keshner, "Harvey Weinstein’s Accusers will Likely Have to Pay a Hefty Tax Bill on Any Settlements" MarketWacth
Daniel Hemel quoted on tax burden on sexual harassment victims by Andrew Keshner, "Harvey Weinstein’s Accusers Will Likely Have to Pay a Hefty Tax Bill on Any Settlements" MarketWatch, January 8, 2020.
Daniel Hemel quoted on New York's investigation of Donald Trump by Naomi Jagoda, "Treasury, IRS Set to Miss Subpoena Deadline on Trump Tax Returns" The Hill, May 17, 2019.
"The Surprising Place Mueller Found Resistance to Trump ," Daniel Hemel (with Eric Posner), The New York Times, April 23, 2019.
"Barr is Wrong: Obstruction of Justice Doesn’t Require Another Underlying Crime," Daniel Hemel, The Washington Post, March 26, 2019.
"What Happens if Ruth Bader Ginsburg Remains Too Sick to Work?," Daniel Hemel, Politico, January 16, 2019.
"Insurance Companies Should be Required to Cover In Vitro Fertilization," Daniel Hemel, The Washington Post, November 15, 2018.
"There’s a Quick and Easy Way To See Trump’s Tax Returns," Daniel Hemel, Washington Post, April 11, 2017.
"The Progressive Case against Filibustering Neil Gorsuch," Daniel Hemel (with David Herzig), Vox, April 4, 2017.
"How ‘Price Discrimination’ Helps Less Affluent Countries," Daniel Hemel (with Lisa Larrimore Ouellette), Wall Street Journal, March 20, 2017.
"The G.O.P. Health Care Plan’s Fatal Flaw," Daniel Hemel (with David Herzig), New York Times, March 16, 2017.
"How Antonin Scalia’s Ghost Could Block Donald Trump’s Wall," Daniel Hemel (with Jonathan Masur and Eric Posner), New York Times, January 25, 2017.


"The Federalist Safeguards of Progressive Taxation" New York University Law Review 93 (forthcoming, 2018).

Examines distributional consequences of Supreme Court federalism doctrines. Argues that Rehnquist and Roberts Court decisions strengthening states’ rights also shift revenue-raising responsibility away from regressive state tax systems, with the result that upper-income households bear a larger share of the aggregate tax burden than they otherwise would.

"Inequality and the Mortgage Interest Deduction" (with Kyle Rozema). Tax Law Review 70 (forthcoming, 2017).

Shows how repeal of the mortgage interest deduction and other tax expenditures would affect after-tax income inequality. Finds that repealing the mortgage interest deduction and using the revenue to finance across-the-board tax cuts would likely increase after-tax income inequality, even though the benefits of the deduction flow primarily to upper-income households.

"The President’s Power to Tax" Cornell Law Review 102, no. 3 (2017): 633-719.

Argues that executive branch has broad authority to implement revenue-raising tax reforms through regulatory action. Presents game-theoretic account of executive-legislative interactions to explain why successive presidents declined to exercise their power to tax.

"Knowledge Goods and Nation-States" (with Lisa Larrimore Ouellette). Minnesota Law Review 102, no. 1 (2016): 167-243.

Examines effects of international intellectual property regime on innovation and distribution. Shows how nation-states can adopt alternatives to patent law within constraints of existing international IP treaties.