About

I am a Professor of Law at the University of San Diego.   I have taught a range of tax and transactional courses in the past, including Deals, Federal Income Tax, Corporate Tax, Partnership Tax, Tax Policy, Venture Capital & Private Equity, and various seminars.  I recently began writing the “Standard Deduction” column for the New York Times Dealbook.

I joined the faculty of the University of San Diego in 2013.  I started teaching in a fellowship program at Columbia in 2001, and started my first tenure-track job at UCLA in 2003.  I have also taught at Georgetown, Illinois, Colorado, and NYU.

In 2007, a draft version of my paper on carried interest helped prompt Congress to propose Section 710 of the tax code, which would tax a portion of carried interest as ordinary income rather than capital gain. The paper, Two and Twenty: Taxing Partnership Profits in Private Equity Funds, was later published in the NYU Law Review.

In my free time, I play with my daughter Penelope and spend time with my lovely wife Miranda, who is widely known as the smarter and prettier Professor Fleischer.  We met at a tax conference.

The best way to reach me is by email at victor.fleischer@gmail.com.