Areas of Expertise
- Psychology and the Law
- Tax Law
Kathleen Thomas joined the Carolina Law faculty in 2013 and serves as the George R. Ward Term Professor of Law and Director of the UNC School of Law Tax Institute. Her teaching and research interests include federal income taxation, tax policy, and contracts law. In 2018, she received the Frederick B. McCall Award for Teaching Excellence from the graduating class. Thomas is the author of numerous articles on tax policy, and has written extensively on the intersection of tax compliance and behavioral law and economics, as well as the intersection of technology and the tax law. Her work has appeared in Pennsylvania Law Review, Notre Dame Law Review, Boston College Law Review, UC Davis Law Review, University of Washington Law Review, the Indiana Law Journal, and Tax Notes, among others.
Thomas received her B.S. in Mathematics, summa cum laude and Phi Beta Kappa, from the College of William & Mary. She received a J.D., cum laude, from NYU School of Law and an LL.M. in Taxation from NYU School of Law. After law school, Thomas practiced tax law in New York for six years, working at Simpson Thacher & Bartlett LLP (2005-2007) and Cooley LLP(2007-2011). Immediately prior to joining Carolina Law, Thomas was an Acting Assistant Professor of Tax Law at NYU School of Law (2011-2013).
- LL.M., Taxation, New York University Law School (2010)
- J.D., New York University Law School (2005)
- B.S., Mathematics, College of William and Mary (2001)
Taxing Nudges, 107 VA. L. REV. (forthcoming 2021).
The Surprising Significance of De Minimis Tax Rules (L. Osofsky, K. Thomas), WASH. & LEE L. REV. (forthcoming 2021).
In the Media
- Thomas Op-Ed: Misplaced Outrage Over Tax Refunds Was Predictable and Preventable (The Hill)
- Thomas Discusses Impact of Supreme Court's Decision in Wayfair Case on Amazon's Relocation to NC (WRAL TechWire)
- Thomas Cited as Expert on Gig Economy (TaxProf Blog)
- Thomas Discusses Fees Imposed by Tax Software Companies (Time Money)
- Will Employee Perks Survive the Tax Law? Thomas Quoted (Bloomberg BNA)
- Thomas Op-Ed: A Tax Reform Proposal for the People (The Hill)
- Thomas on What Happens When You Refuse To Pay Taxes For 40 Years (MSN Money)
- Thomas Offers Tips During Tax Season (WalletHub)
- Teresa Giudice's Surprise Sentence, Thomas' Ethics Article Cited (Forbes)
- Thomas Explains Law in Selling of Lottery Tickets to Avoid Taxes (Boston Globe)