Rate My Professor Miranda Fleischer

Miranda Perry Fleischer is Associate Dean of Faculty and the Richard and Kaye Woltman Professor in Finance at the University of San Diego School of Law, where she has taught since 2013. She earned a B.A. from Duke University, a J.D. from the University of Chicago Law School, and an LL.M. from New York University School of Law. Prior to joining USD, Fleischer was a tenured professor at the University of Colorado Law School from 2009 to 2013 and held positions at the University of Illinois College of Law. She has also served as outgoing Director of Graduate Tax Programs and Co-Director of Tax Programs at USD School of Law. Her research specializes in tax policy, estate planning, and nonprofit law, with a focus on charitable tax subsidies, universal basic income, wealth transfer taxation, and distributive justice.

Fleischer's scholarship has significantly influenced academic discourse on tax incentives and social welfare policies. She is the co-author of Universal Basic Income: What Everyone Needs to Know (Oxford University Press, 2023). Her highly cited articles include "Theorizing the Charitable Tax Subsidies: The Role of Distributive Justice" (Washington University Law Review, 2009; 121 citations), "The Architecture of a Basic Income" (University of Chicago Law Review, 2020; 110 citations), "Atlas Nods: The Libertarian Case for a Basic Income" (Wisconsin Law Review, 2017; 78 citations), "Equality of Opportunity and the Charitable Tax Subsidies" (Boston University Law Review, 2011; 67 citations), and "Charitable Contributions in an Ideal Estate Tax" (Tax Law Review, 2006; 56 citations). Other notable works are "Libertarianism and the Charitable Tax Subsidies" (Boston College Law Review, 2015; 42 citations) and "Divide and Conquer: Using an Accessions Tax to Combat Dynastic Wealth Transfers" (Boston College Law Review, 2016; 38 citations). Fleischer has received the 2024-2025 Herzog Endowed Scholar award (previously in 2017-2018), 2020-2021 University Professor recognition for outstanding scholarly achievements, 2014-2015 Thorsnes Prize for Excellence in Teaching at USD School of Law, and 2011 Provost’s Achievement Award at the University of Colorado for her article on charitable tax subsidies. Her work appears in leading journals including the Southern California Law Review and Tax Law Review.