ÃÛÌÒAPP

Add to Calendar: Add to Calendar: 2026-03-17 16:30:00 2026-03-17 17:30:00 Taxation and Animal Welfare Event Description Policymakers have promoted animal welfare through taxation since at least the late nineteenth century, when New York imposed a tax on dogs and earmarked the proceeds for the American Society for the Prevention of Cruelty to Animals. In recent years, scholars have suggested new ways to deploy tax tools to improve animal welfare. This lecture surveys the history of animal welfare-related tax provisions, analyzes recent reform proposals, and identifies additional tax mechanisms that could help reduce the cruelty humans inflict on fellow members of the animal kingdom.  About the Speaker Daniel Hemel is the John S. R. Shad Professor of Law at New York University School of Law. His wide-ranging research explores topics in taxation, intellectual property, administrative and constitutional law, and nonprofit organizations. He has published more than fifty scholarly articles and essays in law reviews and economics journals, including in the Columbia Law Review, Stanford Law Review, Yale Law Journal, Journal of Economic Perspectives, and National Tax Journal. His academic work has been cited by the U.S. Supreme Court, multiple federal courts of appeals, and the Presidential Commission on the Supreme Court of the United States. In addition to his scholarly writing, Hemel has published dozens of essays and op-eds on tax policy, constitutional law, and current events in leading national newspapers, including the New York Times, Wall Street Journal, and Washington Post. He has testified before Congress and the California State Assembly on tax topics, and he has assisted U.S. senators, House members, and state lawmakers in drafting tax legislation. He is a co-editor of the Journal of Legal Analysis, and he serves on the Board of Directors of the Environmental Law Institute. Hemel graduated summa cum laude from Harvard College and earned an M.Phil with distinction in International Relations at the University of Oxford, where he was a Marshall Scholar. He then earned his J.D. from Yale Law School, where he was editor-in-chief of the Yale Law Journal. After law school, he served as visiting counsel at the Joint Committee on Taxation and clerked for Judge Michael Boudin on the U.S. Court of Appeals for the First Circuit, Judge Sri Srinivasan on the U.S. Court of Appeals for the District of Columbia Circuit, and Associate Justice Elena Kagan on the U.S. Supreme Court. He has held visiting professorships at Harvard, Stanford, and Yale Law Schools. Before joining NYU in 2022, he served for seven years on the University of Chicago faculty, where he was a Professor of Law and Ronald H. Coase Research Scholar. Download the reading materials. ÃÛÌÒAPP School of Law George Gund Hall Room A59, Moot Courtroom School of Law School of Law America/New_York public