victor fleischer

professor of law

Legacy considers the origins of entrepreneurial success, how entrepreneurship generates inequality, and what this means for tax policy, philanthropy, and higher education.


My research focuses on tax policy, venture capital, private equity, and higher education policy.


I write the Standard Deduction column for the New York Times.

Consulting & Newsletter

I advise investment funds and private clients on public policy issues relating to tax, regulation, and philanthropy. I am not a registered lobbyist and seek to influence legislation only in the public interest.

Victor Fleischer

professor, author, speaker, muckraker
tax policy, inequality & higher education

Victor Fleischer is a Professor of Law at the University of San Diego, where he teaches and writes in the areas of tax policy, entrepreneurship, inequality and higher education. Before moving to San Diego in 2013, Mr. Fleischer taught in a full-time or visiting capacity at Columbia University, University of Colorado, University of Illinois, Georgetown University, UCLA, and NYU.

Mr. Fleischer also writes the “Standard Deduction” column for the New York Times. A 2006 draft of his NYU Law Review article, Two and Twenty: Taxing Partnership Profits in Private Equity Funds, is credited with sparking the debate about how to tax carried interest.

Mr. Fleischer lives in San Diego with his wife, Miranda, and daughter, Penelope. Miranda is widely known as the smarter and prettier Professor Fleischer.

  • Research

    Legacy: Entrepreneurial Success and the New Inequality

  • Teaching

    S2016: Corporate Tax, Tax Policy, Venture Capital & Private Equity

  • Media

    New York Times column

  • Life

    Family, Buffalo Bills, Chicken Wings, IPAs


Research Papers

Click to Download PDFs

“the intellectual godfather of private equity tax hikes” – Dealbreaker

I'm a Professor of Law at the University of San Diego, where I teach a range of tax and transactional courses.

Before joining the faculty here in 2013, I taught at several other law schools, including UCLA, Georgetown, Illinois, Colorado, and NYU.






Columns, Research Papers, Appearances