Steven Dean
Professor of Law
Paul Siskind Research Scholar
BA, Williams College
JD, Yale Law School
Biography
Steven Dean, an expert in tax law, has published books about taxation, philanthropy, and social enterprise. He has also published articles in a variety of traditional and popular venues, including the NYU Law Review and The Nation. Dean testified before the House Ways and Means Committee about the impact of racism on tax policy, served as a consultant to the Organization for Economic Cooperation and Development, and been a General Rapporteur for the International Academy of Comparative Law.
His current book project, Global Jim Crow: Taxation and Racial Capitalism (forthcoming with Oxford), explores the impact of Africa’s decolonization on the trajectory of global tax regime. Both his most recently published book, For-Profit Philanthropy: Elite Power and the Threat of Limited Liability Companies, Donor-Advised Funds, and Strategic Corporate Giving (Oxford), and his first book, Social Enterprise Law: Trust, Public Benefit, and Capital Markets (Oxford), were written with Dana Brakman Reiser. He also wrote Federal Taxation of Corporations and Corporate Transactions (Aspen) with Brad Borden.
While on the faculty at Brooklyn Law School he served as its Vice Dean. He also led NYU Law School’s Graduate Tax Program, serving as its Faculty Director as a visiting professor. Dean has been a member of the Executive Committee of the New York State Bar Association Tax Section since 2011. He also serves on the Board of Directors of the National Tax Association and the American Tax Policy Institute.
Dean created and hosted two seasons of The Tax Maven, a podcast featuring influential tax law experts discussing their scholarship and answering questions about tax.
He practiced tax law at Debevoise & Plimpton and Cravath, Swaine & Moore. Before attending law school, he worked at KPMG. He graduated from Yale Law School and Williams College and studied at the University of Trier in Germany. Dean spent his childhood in Nassau, Bahamas.
- Profile Types
- Faculty and Full-Time Faculty
Publications
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Dana Brakman Reiser & Steven Dean, For-Profit Philanthropy: Elite Power and the Threat of Limited Liability Companies, Donor-Advised Funds, and Strategic Corporate Giving (2023)
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Steven Dean, Surrey's Silence: Subpart F and the Swiss Subsidiary Tax that Never Was Law and Contemporary Problems (2023)
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Steven Dean, Filing While Black: The Casual Racism of the Tax Law 2022 Utah Law Review (2022)
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Steven Dean, Beyond the "Made in America Tax Plan": GILTI and International Tax Cooperation's next Golden Age 18 Pittsburgh Tax Review (2021)
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Steven Dean, A Constitutional Moment in Cross-Border Taxation 1 Journal on Financing for Development (2021)
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Steven Dean & Dana Brakman Reiser, Chapter 27: Trust and For-Profit Philanthropy: from Surrey’s Private Foundation to Zuckerberg’s Limited Liability Company, in The Routledge Handbook of Taxation and Philanthropy (Henry Peter and Giedre Lideikyte Huber,2021)
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Steven Dean & Attiya Waris, Ten Truths about Tax Havens: Inclusion and the "Liberia" Problem 70 Emory Law Journal (2021)
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Steven Dean, Predatory Cooperation: Reaction to L. Ahrens, L. Hakelberg & T. Rixen 49 Intertax (2021)
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Steven Dean, Lawrence M. Solan & Lukasz Stankiewicz, Text, Intent and Taxation in the United States, the United Kingdom and France The Routledge Companion to Tax Avoidance Research (2020)
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Steven Dean, FATCA, the U.S. Congressional Black Caucus, and the OECD Blacklist Tax Notes International (2020)
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Steven Dean & Dana Brakman Reiser, The Social Enterprise Life Cycle, in The Cambridge Handbook of Social Enterprise Law (Benjamin Means and Joseph W. Yockey,2018)
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Dana Brakman Reiser & Steven Dean, Social Enterprise Law: Trust, Public Benefit and Capital Markets (2017)
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Steven Dean & Bradley Borden, Federal Taxation of Corporations and Corporate Transactions (2017)
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Dana Brakman Reiser & Steven Dean, Financing the Benefit Corporation 40 Seattle University Law Review (2017)
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Steven Dean & Rebecca M. Kysar, Reconsidering the Tax Treaty 41 Brooklyn Journal of International Law (2016)
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Dana Brakman Reiser & Steven Dean, SE(c)(3): A Catalyst for Social Enterprise Crowdfunding 90 Indiana Law Journal (2015)
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Dana Brakman Reiser & Steven Dean, Creative Financing for Social Enterprise 12 Stanford Social Innovation Review (2014)
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Steven Dean, Space Madness: Subsidies and Economic Substance 99 Cornell Law Review Online (2014)
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Dana Brakman Reiser & Steven Dean, Hunting Stag with Fly Paper: A Hybrid Financial Instrument for Social Enterprise 54 Boston College Law Review (2013)
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Steven Dean, The Tax Expenditure Budget Is a Zombie Accountant 46 U.C. Davis Law Review (2012)
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Steven Dean, Neither Rules Nor Standards 87 Notre Dame Law Review (2011)
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Steven Dean, Tax Deregulation 86 NYU Law Review (2011)
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Steven Dean, More Cooperation, Less Uniformity: Tax Deharmonization and the Future of the International Tax Regime 84 Tulane Law Review (2009)
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Steven Dean, The Incomplete Global Market for Tax Information 49 Boston College Law Review (2008)
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Allison Christians, Steven Dean, Diane Ring & Adam H. Rosenzweig, Taxation as a Global Socio-Legal Phenomenon 14 ILSA Journal of International and Comparative Law (2008)
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Steven Dean, Philosopher Kings and International Tax: A New Approach to Tax Havens, Tax Flight, and International Tax Cooperation 58 Hastings Law Journal (2007)
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Steven Dean & Lawrence M. Solan, Tax Shelters and the Code: Navigating between Text and Intent 26 Virginia Tax Review (2007)
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Steven Dean, Attractive Complexity: Tax Deregulation, the Check-the-Box Election, and the Future of Tax Simplification 34 Hofstra Law Review (2005)
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Stories from The Record
Activities & Engagements
No upcoming activities or engagements.
The Association of America Law Schools 2024 Annual Meeting
Get DetailsCourses
Tax Aspects of International Business: LAW TX 906
Tax aspects of international business transactions, both "inbound" and "outbound", with particular attention to fiscal jurisdiction, the foreign tax credit, allocation of income among affiliated companies, treaties, anti-abuse measures aimed at tax haven operations, information reporting and foreign investment in U.S. securities and real estate. Prerequisite or corequisite: Federal Income Taxation I.
FALL 2023: LAW TX 906 A1 , Sep 5th to Dec 5th 2023| Days | Start | End | Credits | Instructors | Bldg | Room |
|---|---|---|---|---|---|---|
| Mon | 4:20 pm | 6:20 pm | 2 | Steven Dean | LAW | 605 |
| Days | Start | End | Credits | Instructors | Bldg | Room |
|---|---|---|---|---|---|---|
| ARR | TBD | TBD | 2 | Steven Dean |
Tax Aspects of International Business & Finance: LAW JD 781
Tax aspects of international business transactions, both "inbound" and "outbound", with particular attention to fiscal jurisdiction, the foreign tax credit, allocation of income among affiliated companies, treaties, anti-abuse measures aimed at tax haven operations, information reporting and foreign investment in U.S. securities and real estate. Attention to changes following the 2017 IRC amendments. PREREQUISITE/COREQUISITE: INTRODUCTION TO FEDERAL INCOME TAXATION is a recommended prerequisite, but required at least as a corequisite. GRADING NOTICE: This class does not offer the CR/NC/H option. NOTE: This course (and the final exam) is administered through the Graduate Tax Program (Room 1005). This section is for pre-registration purposes only. Students will be transferred to the Tax section (TX906) of the course during the summer.
FALL 2023: LAW JD 781 A1 , Sep 11th to Dec 4th 2023| Days | Start | End | Credits | Instructors | Bldg | Room |
|---|---|---|---|---|---|---|
| Mon | 4:20 pm | 6:20 pm | 2 | Steven Dean |
Taxation and Racial Capitalism (S): LAW JD 692
Taxation and Racial Capitalism will explore the ways that anti-Black racism has shaped legal rules and institutions both domestically and globally. It will illustrate the dynamics of racial capitalism by tracing the evolution of international tax rules once shaped and now sustained by racial fears, perpetuating a false fiscal scarcity that has impoverished vulnerable states and eviscerated social safety nets in wealthier ones. Cycles of liberation and backlash from Reconstruction to decolonization have granted political power and economic autonomy to formerly enslaved individuals and erstwhile possessions only to watch it be stripped away, whether through Jim Crow laws or treaties designed to constrain fiscal sovereignty. This course will tell that familiar story from an unconventional perspective. UPPER-CLASS WRITING REQUIREMENT: A limited number of students may use this class to satisfy the requirement. **A student who fails to attend the initial meeting of a seminar (designated by an (S) in the title), or to obtain permission to be absent from either the instructor or the Registrar, may be administratively dropped from the seminar. Students who are on a wait list for a seminar are required to attend the first seminar meeting to be considered for enrollment.
FALL 2023: LAW JD 692 A1 , Sep 5th to Dec 5th 2023| Days | Start | End | Credits | Instructors | Bldg | Room |
|---|---|---|---|---|---|---|
| Tue | 2:10 pm | 4:10 pm | 3 | Steven Dean | LAW | 204 |