Jeesoo Nam
USC Gould School of Law

Jeesoo Nam’s research covers the intersection between philosophy and a variety of issues in tax law, criminal law, and statutory interpretation.

In tax law, Nam applies the framework of responsibility and desert to important questions of tax policy, such as the taxation of capital income, the progressivity of tax rates, and the availability of deductions for losses and expenses. In criminal law, Nam analyzes the conditions under which those who committed crimes should nevertheless be exempt from punishment, focusing on the topics of excuse, prosecutorial discretion, pardon, and fair notice. In statutory interpretation, Nam’s research concerns various issues raised by the linguistic phenomenon of vagueness. His research also considers how these three doctrinal areas interact with one another.

Before joining USC, Nam served as visiting assistant professor of tax law at New York University. Nam received a JD from Yale Law School and a bachelor's with highest distinction, Phi Beta Kappa, from Duke University, where he majored in philosophy and economics. Nam has received the Felix S. Cohen Prize in legal philosophy. Nam practiced law as a tax associate in Los Angeles at Latham & Watkins.

Articles

• “Just Taxation of Crime: Should the Commission of Crime Change One’s Tax Liability?” 54 Arizona State Law Journal (forthcoming 2023).
• "Lenity and the Meaning of Statutes," 96 Southern California Law Review (forthcoming 2022). 
• "Taxing Option Luck," 11 U.C. Irvine Law Review 1067 (2021). - (www)
• "Biomedical Enhancements as Justice," 29 Bioethics 126 (2015). - (www)

FACULTY IN THE NEWS

The New York Times
January 28, 2023
Re: Jody David Armour

Professor Jody Armour was interviewed by the New York Times about the recent policy brutality incident that led to the death of Tyre Nichols. “It’s not just a Black and white issue, but a Black and blue one. And when you put on that blue uniform, it often becomes the primary identity that drowns out any other identities that might compete with it," Armour said.

RECENT SCHOLARSHIP

Robin Craig
December, 2022

"Climate Adaptation in the United States." Frontiers in Marine Science 9 (2022) December. Special Topic: Ocean Governance and Climate Adaptation: Comparing Responses, Charting Future Courses.

Scott Altman
December, 2022

"Why Parents' Interests Matter." Ethics 133 (forthcoming 2023): 271.

Jonathan Barnett
December, 2022

"The China Innovation Challenge." Center for Strategic & International Studies interview, Washington, D.C.