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Fleischer was known for his 2006 article, which highlighted the inequity of the tax treatment whereby private equity firms would classify the money it makes from on the future profits of their deals, also known as "carried interest," as capital gains, rather than as ordinary income, thereby paying a
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long-term capital gains tax rate that is 17 percentage points lower than the federal income tax rate. He argued that the loophole could cost the government as much as $ 130 billion over the next decade and said that the
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industry should pay higher taxes, urging the U.S. government to fix the tax loophole. He was credited for popularizing the concept and turning into a political cause.
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in 2018. His research has focused on the fields of tax policy and corporate tax.
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Fleischer is married to
Miranda Perry Fleischer, a professor of tax law at the
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510:"He Made 'Carried Interest' Famous. Now He's Going to Help Write The Law"
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408:"Two and Twenty: Taxing Partnership Profits in Private Equity Funds"
291:"Private Inequity: How a Powerful Industry Conquered the Tax System"
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known for raising awareness of the carried interest tax loophole.
542:"Biography - Miranda Perry Fleischer - University of San Diego"
171:, chairing the law school's tax programs, before joining the
135:, the son of now retired academics, and earned a B.A. from
375:"Academic Gets His Close-Up In Private-Equity Tax Fracas"
253:"How a Carried Interest Tax Could Raise $ 180 Billion"
155:before entering academia in 2001. He taught at the
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460:"How Obama Can Increase Taxes on Carried Interest"
173:University of California, Irvine School of Law
121:University of California, Irvine School of Law
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149:U.S. Court of Appeals for the Fourth Circuit
289:Drucker, Jesse; Hakim, Danny (2021-06-12).
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611:University of Colorado Law School faculty
435:"Professor's proposal angers Wall Street"
190:staff as the co-chief tax counsel to the
188:United States Senate Committee on Finance
596:University of California, Irvine faculty
194:and served in that position until 2017.
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458:Fleischer, Victor (2014-06-12).
406:Fleischer, Victor (2006-03-23).
251:Fleischer, Victor (2015-06-05).
102:University of California, Irvine
586:University of San Diego faculty
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186:In 2016, Fleischer joined the
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508:Rubin, Richard (2016-07-20).
373:Lattman, Peter (2007-06-20).
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616:UCLA School of Law faculty
581:Columbia Law School alumni
145:Davis Polk & Wardwell
119:is a professor of law at
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139:in 1993 and a J.D. from
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204:University of San Diego
97:University of San Diego
29:Miranda Perry Fleischer
143:in 1996. He worked at
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87:University of Illinois
131:Fleischer grew up in
147:and clerked for the
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514:Wall Street Journal
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141:Columbia Law School
50:Columbia University
38:Academic background
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228:"Victor Fleischer"
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127:Biography
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439:POLITICO
52:(BA, JD)
69:Tax Law
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