Dr. Michelle Layser

Professor

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Biography

Professor Michelle Layser joined the University of San Diego's faculty in 2022 as a Professor of Law and Herzog Endowed Scholar. She specializes in partnership taxation, state and local taxation, business taxation, and affordable housing community development law. Layser holds an LLM in Taxation from New York University, a JD from the University of Southern California Gould School of Law, and a BA from the University of Pennsylvania. Before joining USD, she spent four years as an Assistant Professor of Law at the University of Illinois College of Law. Layser has also taught at Georgetown University Law Center, serving as a Law Research Fellow and teaching a seminar course focused on taxation and social justice. Additionally, she has a background in transactional law as an associate at Latham & Watkins LLP and worked as a Senior Legal Editor and Managing Editor at Bloomberg Bureau of National Affairs. Her research investigates the implications of tax expenditures on economic and social inequality. Layser has published articles in various reputable journals and presented her work at institutions across the country. In recognition of her contributions to the field, she was named the Herzog Endowed Scholar for 2025-2026.

Research Interests

Experience

Professor of Law

2022-01-01 — Present

University of San Diego • San Diego, CA

Teaching and researching in the field of law with a focus on taxation and social justice.

Assistant Professor of Law

2018-01-01 — 2022-01-01

University of Illinois College of Law • Champaign, IL

Engaged in teaching and scholarly work related to taxation.

Law Research Fellow

— Present

Georgetown University Law Center • Washington, D.C.

Conducted research and taught a seminar on taxation.

Transactional Associate

— Present

Latham & Watkins LLP • N/A

Involved in transactional legal work.

Senior Legal Editor/Managing Editor

— Present

Bloomberg Bureau of National Affairs • N/A

Responsible for legal publishing and content management.

Awards

#

Herzog Endowed Scholar

Requirements for University of San Diego

Doctorate Program
Requirements
GPA Requirement
Required:3
GRE General
TOEFL
Total
Required:93
IELTS
Overall
Required:7
Prerequisites
Bachelor's degree from an accredited institution
Application Checklist
  • LSAC CAS Report
  • Official Transcripts
  • Two Letters of Recommendation
  • Personal Statement
  • Resume/CV
Specialization Notes

The Juris Doctor (JD) is the primary professional degree in law. The school also accepts the LSAT or JD Next exam in addition to the GRE.