Assaf Harpaz

Assaf Harpaz joined the University of Georgia School of Law as an assistant professor in 2024, teaching classes in federal income tax and business taxation.

Harpaz’s scholarly focus lies in international taxation, with an emphasis on 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 recent scholarship includes his international tax article published in the University of Pennsylvania Journal of International Law titled “International Tax Reform: Who Gets a Seat at the Table?” His work has also been published in Law and Contemporary Problems, the Cornell Journal of Law and Public Policy, the Yale Journal of International Law and Tax Notes International. Moreover, he has contributed expert pieces for Newsweek, WalletHub, FinanceBuzz and the Maurer Global Forum.

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.