Dr. Adam Kern

Biography

Professor Adam Kern is an Assistant Professor of Law at the University of San Diego, where he joined the faculty in 2024. His research focuses on international tax policy and the taxation of multinational corporations. He has recently analyzed the OECD's global minimum tax initiative and its implications for U.S. tax law and tax competition. His research also includes optimal taxation, tax base design, and distributive justice. Prior to his current position, Professor Kern served as a policy advisor in the Office of Tax Policy at the U.S. Department of Treasury and worked on regulations implementing the U.S. corporate alternative minimum tax. He previously clerked for Judge Jed S. Rakoff in the U.S. District Court for the Southern District of New York and practiced as a tax associate at Covington & Burling in Washington, D.C. His scholarly work has been published in prestigious law reviews, including the University of Chicago Law Review and NYU Law Review. Professor Kern earned his Ph.D. from Princeton University, his J.D. from New York University School of Law, and holds degrees from Oxford University and Harvard College.

Research Interests

Experience