Young Ran (Christine) Kim is a Professor of Law at Benjamin N. Cardozo School of Law and teaches Federal Income Tax, Taxation of Business Entities, and an International Tax Seminar. Prior to joining the Cardozo faculty, Kim was an Associate Professor of Law at the University of Utah.

Kim’s research centers on international tax, business tax, and taxation in the digital economy. Her work has been published in the Cambridge University Press, Georgetown Law Journal, UCLA Law Review, Notre Dame Law Review, George Washington Law Review, Harvard International Law Journal, and Virginia Tax Review, among others.

She is a member of the International Fiscal Association USA Branch Academic Committee and was the chair of the ABA Tax Section Teaching Tax Committee. She has been a Guest Blogger for TaxProf Blog’s Weekly SSRN Tax Article Review and Roundup, and has been quoted numerous times in Tax Notes, Law360, and Bloomberg Law.

Kim received an LL.B. summa cum laude from Seoul National University in Seoul, South Korea. She has a J.S.D. in tax law from NYU School of Law, and an LL.M. from Harvard Law School, where she was awarded the Landon H. Gammon Fellowship for academic excellence. Kim is a member of the Korean Bar and the New York State Bar and has worked at Yulchon, Caplin & Drysdale, and Sullivan & Cromwell.

Featured Scholarship

Taxing the Metaverse, 112 Georgetown L.J. (forthcoming 2024).

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4549974

Tax Reporting as Regulation of Digital Financial Market, 80 Wash. & Lee L. Rev. (forthcoming 2023).

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4518699

State Digital Services Taxes: A Good and Permissible Idea (Despite What You Might Have Heard), 98 Notre Dame L. Rev. 741 (2022) (with Darien Shanske).

 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4205398

Blockchain Initiatives for Tax Administration, 69 UCLA L. Rev. 240 (2022).

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3798136

A New Framework for Digital Taxation, 63 Harv. Int’l L.J. 279 (2022) (with Reuven Avi-Yonah & Karen Sam). 

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4068928

Tax Harmony: The Promise and Pitfalls of The Global Minimum Tax, 43 Michigan J. Int’l L. 505 (2022) (with Reuven Avi-Yonah). 

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4102332

Taxing Teleworkers, 55 UC Davis L. Rev. 1149 (2021). 

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3942995

Digital Services Tax: A Cross-border Variation of the Consumption Tax Debate, 72 Alabama L. Rev. 131 (2020). 

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3578348

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