Jonathan H. Choi

Law School
Twin Cities

Award Year
2023
University Award
McKnight Land-Grant Professorship

Tax Law and Statutory Interpretation

Congress uses tax law to advance a wide variety of social goals, from wealth redistribution to housing policy to corporate investment. Jonathan Choi studies how principles of statutory interpretation can promote these goals while minimizing tax shelters and evasion. His work combines empirical analysis with normative doctrinal work to produce recommendations for agencies and courts.