Young Ran (Christine) Kim is a Professor of Law. She previously was an Associate Professor of Law at the University of Utah, S.J. Quinney College of Law where she taught Federal Income Tax, Taxation of Business Entities and an International Tax Seminar.

 
Kim’s research centers on international tax, business tax and taxation in the digital economy. Her paper with Darien Shanske, "Taxing Digital Platforms," is forthcoming in the Notre Dame Law Review in 2023. Her work has been published in the UCLA Law Review, UC Irvine Law Review, Alabama Law Review, UC Davis Law Review, Harvard International Law Journal and Virginia Tax Review, among others. Her paper “Blockchain Initiatives for Tax Administration” is forthcoming in the UCLA Law Review.

Kim is actively involved in the Teaching Tax Committee and the American Bar Association Tax Section and has been on the Steering Committee for the Junior Tax Scholars’ Workshop. She has been a Guest Blogger for TaxProf Blog’s Weekly SSRN Tax Article Review and Roundup, and has been quoted numerous times in Law360 and Bloomberg Law.

 
She 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 Bar and has worked at Yulchon, Caplin & Drysdale and Sullivan & Cromwell. She also worked in Seoul as a law clerk at Seoul Central District Court and as Deputy Prosecutor at Seoul Central District Prosecutor’s Office.

Featured Scholarship

State Digital Services Taxes: A Good and Permissible Idea (Despite What You Might Have Heard), 98 Notre Dame L. Rev. (forthcoming 2022-23) (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. (forthcoming 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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