Assaf Harpaz

Assaf Harpaz joined the University of Georgia School of Law as an assistant professor in 2024, teaching federal income taxation and business taxation (corporations and partnerships).

Harpaz is a tax law scholar, writing mostly on international taxation and at the intersection of taxation and digitalization. He explores the tax challenges of the digital economy and the ways to adapt 20th-century tax laws to modern business practices. In addition, he researches the use of tax expenditures and the historical expansion and politicization of the tax expenditure budget in the U.S. federal income tax system.

His scholarship has been published or is forthcoming in the American University Law Review, Yale Journal of International Law, Law and Contemporary Problems, Pennsylvania Journal of International Law, Cornell Journal of Law and Public Policy and Tax Notes International. Harpaz’s forthcoming paper “Global Tax Wars in the Digital Era” examines a prospective forum shift in global tax governance and the possibility of reforming the longstanding permanent establishment standard. He has also been interviewed and quoted by news outlets including Newsweek, WalletHub and FinanceBuzz.

Before joining UGA, Harpaz served as a visiting assistant professor at the Drexel University Kline School of Law teaching courses in federal income tax and enterprise tax.

Harpaz earned his S.J.D. from the Duke University School of Law. While at Duke, he was a Nathan J. Perilman Fellow at the Duke Center for Jewish Studies. He earned his LL.M. in International Taxation from the University of Florida Levin College of Law and his LL.B. from the Hebrew University of Jerusalem Faculty of Law. Prior to entering legal academia, Harpaz clerked and practiced commercial and corporate law in Israel.