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

LLM Guide
June 5, 2023
Re: USC Gould School of Law

Law schools have been adapting to the increase in technological advancements, especially with the increased need for attorneys with the creation of AI. “Attorneys work on the front end, conducting threat assessments to ensure that their clients’ systems and data are protected, and on the back end, to navigate any legal issues that may arise as a result of the attacks," Gruzas said.

RECENT SCHOLARSHIP

Robin Craig
April, 2023

"Fish, Whales, and a Blue Ethics for the Anthropocene: How Do We Think About the Last Wild Food in the Twenty-First Century?," 95:6 Southern California Law Review 1307-1343 (April 2023).

Robin Craig
April, 2023

"California Exceptionalism in the Colorado River: A Brief History and Implications for the Future."

Robin Craig
April, 2023

"Toward a Global Sustainable Development Agenda Built on Resilience" (with Murray W. Scown, Craig R. Allen, Lance Gunderson, David G. Angeler, Jorge H. Garcia, & Ahjond Garmestani), Global Sustainability (online publication April 2023).