Professor Ariel Jurow Kleiman is a nationally recognized expert on tax law and policy. Her research explores how tax policies affect low-income and vulnerable households at the local, state, and federal levels. Related research considers how our fiscal institutions shape democratic outcomes, and how inputs to the democratic process shape fiscal institutions. Her recent publications have appeared (or are forthcoming) in the Harvard Law Review, the Hastings Law Journal, the University of Pennsylvania Law Review, the Tax Law Review, and the Yale Law Journal, among others. Jurow Kleiman regularly advises journalists, think tanks, and public interest organizations on tax law. Her articles and other writing are available on her SSRN Author Page.
Prior to teaching, Jurow Kleiman was awarded a Skadden Fellowship to work at Bet Tzedek Legal Services in Los Angeles, where she founded and directed the Bet Tzedek Low-Income Taxpayer Clinic. The program, which continues to grow in her absence, has provided tax controversy representation to hundreds of low-income and immigrant clients throughout Los Angeles, and earned savings and refunds of over $2 million for its clients. While running the clinic, she served as an Adjunct Professor at Loyola Law School, supervising students who represented low-income clients in complex tax controversies.
Before joining the Loyola Law School faculty in 2021, Jurow Kleiman was an Associate Professor at the University of San Diego School of Law, and an Acting Assistant Professor of Tax Law at NYU. She received her law degree from Yale Law School, where she was awarded the Florence M. Kelley Prize for her writing on taxation of migrant families. She received a master’s degree in development studies from the London School of Economics, and a bachelor’s degree in economics as well as international development studies, summa cum laude, from UCLA.
Publications, Research and Related Material
- Federal Income Tax
- International Tax
- BA, University of California, Los Angeles
- MSc, London School of Economics
- JD, Yale Law School
Selected Academic Publications
- Whose Child? Improving Child-Claiming Rules in Safety Net Programs, in Yale Law Journal (forthcoming 2022)
- Revolutionizing Redistribution: Tax Credits and the American Rescue Plan, in Yale Law Journal Forum (forthcoming 2021)
- Impoverishment by Taxation, in University of Pennsylvania Law Review (forthcoming 2022)
- Rationalizing the Arbitrary Foreign Tax Credit, in Tax Law Review (forthcoming 2022) (with Jordan Barry)
- Taxation and Law and Political Economy, in Ohio State Law Journal (forthcoming 2022) (with Jeremy Bearer-Friend, Ari Glogower & Clint Wallace)
- Nonmarket Criminal Justice Fees, in Hastings Law Journal (2021)
- How the COVID-19 Pandemic Has and Should Reshape the American Safety Net, in Minnesota Law Review Headnotes (2020) (with Andrew Hammond & Gabriel Scheffler)
- Property Taxes During the Pandemic, in Tax Notes (2020) (with Andrew Hayashi)
- Tax Limits and the Future of Local Democracy in Harvard Law Review (2020)
- Low-End Regressivity in Tax Law Review (2018)
Short Essays and Other Writing
- Designing a Universal Child Allowance: Who Can Claim Which Kids?, Brookings Up Front (Apr. 2021) (with Jacob Goldin)
- Americans Need a Stronger Safety Net, Not Just Stimulus Checks, The Regulatory Review (Jan. 2021) (with Andrew Hammond & Gabriel Scheffler)
- Local Governments Need More Revenue. Try Progressive Property Taxes., The Washington Post (May 2020) (with Andrew Hayashi)
- The Faulty Foundations of the Tax Code: Gender and Racial Bias in Our Tax Laws, report for the National Women’s Law Center (2019) (with Amy Matsui & Estelle Mitchell)
919 Albany St.
Los Angeles, CA 90015