Jeremy Bearer-Friend

Portrait of Jeremy Bearer-Friend
Title:
Associate Professor of Law
Address:
The George Washington University Law School
2000 H Street, NW
Washington, DC 20052
Email:
[email protected]

Professor Jeremy Bearer-Friend's research views taxpaying as a civic act that shapes a citizen's relationship to government. His scholarship examines the omission of race and ethnicity from tax data collection and tax data analysis, the use of administrative discretion to shape the civic features of taxpaying, and the potential of elective in-kind contributions to government in lieu of, or in tandem with, cash payments. Professor Bearer-Friend also writes on the taxation of business entities. His work in this area examines the asymmetric design of federal tax remittance for wages relative to business income, M&A tax incentives that encourage monopolies, and the use of political indicators to measure the incidence of the corporate tax.

Professor Bearer-Friend joined GW Law after serving as Acting Assistant Professor of Tax Law at NYU, where he taught courses on federal estate and gift tax, tax procedure, and tax policy. Prior to academia, Professor Bearer-Friend was Tax Counsel to Senator Elizabeth Warren, leading the Senator’s work on a wide range of tax matters, including tax filing simplification, international tax reform, and the tax treatment of student loan discharges. Professor Bearer-Friend was also an associate with DC tax boutique Ivins, Phillips & Barker, where he advised clients on federal income tax, estate and gift tax, and employee benefits issues.

Professor Bearer-Friend is actively engaged with public policy and regularly advises journalists, think tanks, presidential campaigns, and congressional staff on tax law. His research has been cited by the National Women's Law Center, the Center for Budget & Policy Priorities, and the Roosevelt Institute. Professor Bearer-Friend graduated magna cum laude from Brown University with a BA in Comparative Literature and holds an MA in Education from the University of California, Berkeley, and a JD from Stanford Law School. Prior to transferring to Brown, he attended Deep Springs College, a 26 student college located on an operating cattle ranch and alfalfa farm in Eastern California.

Publications

Education

BA, Brown University; MA, UC Berkeley Graduate School of Education; JD, Stanford Law School

 

 

In the News

"Why It Matters That Race and Ethnicity Aren’t Recorded by the IRS"

June 23, 2020
Jeremy Bearer-Friend is quoted in Popular Science about how reforming the tax system could help in addressing racial inequity.

"Expanded Tax Break for Charitable Gifts Gains Support in Congress"

June 15, 2020

Jeremy Bearer-Friend is quoted in The Wall Street Journal about expanded tax breaks for charitable donations amid the pandemic.

"Collecting Missing Demographic Data Is the First Step to Fighting Racism in Healthcare"

June 15, 2020

Jeremy Bearer-Friend is quoted in Popular Science about how the IRS does not track race or ethnicity on tax returns.

"The 2020 Election, Taxes, and Furthering Socioeconomic Justice with Jeremy Bearer-Friend"

January 30, 2020
Jeremy Bearer-Friend appeared on The CAP⋅impact Podcast to discuss the potential impact of tax policy proposals put forth by Democratic candidates.

"Bill to Limit IRS’ Ability to Offer Free Tax Filing Service Is Getting New Scrutiny"

April 10, 2019

Jeremy Bearer-Friend is quoted by ProPublica on how the Taxpayer First Act would limit IRS discretion.