Jason Oh

Professor of Law
Lowell Milken Chair in Law
Faculty Co-Director, Lowell Milken Institute for Business Law and Policy

  • B.A., Harvard University, 2004
  • J.D., Harvard Law School, 2007
  • UCLA Faculty since 2012

Professor Jason Oh specializes in tax policy and public finance. He has written extensively on how politics and institutions shape tax and budgetary policy. He has testified in front of the House Ways and Means Committee of the U.S. Congress on issues of tax policy and inequality. He is also a frequent commentator on tax and public finance issues and has appeared on NBC Nightly News, Bloomberg, the Wall Street Journal, CNN, and NPR.

Professor Oh's work also explores how fiscal instruments could be better designed to respond to international tax evasion and better adapted to different types of assets such as intangibles or closely-held businesses. His articles have appeared in the NYU Law Review, the Penn Law Review, Iowa Law Review, and the Tax Law Review. Professor Oh teaches Federal Income Taxation and Taxation of Business Enterprises. In addition, he serves as a faculty coordinator of the UCLA Colloquium on Tax Policy & Public Finance.

Professor Oh attended the California Institute of Technology for two years (2000-2002) before transferring to Harvard University, where he received his B.A summa cum laude in 2004 with a concentration in physics and mathematics. He earned his J.D. magna cum laude from Harvard Law School in 2007. Upon graduation from law school, Oh worked as a tax attorney for Wachtell, Lipton, Rosen & Katz where his work involved the tax and structural implications of complex mergers, acquisitions and spin-off transactions involving public and private companies, as well as analyzing tax issues relating to debt restructuring and recapitalization transactions. Prior to joining the UCLA faculty, he spent two years as the Acting Assistant Professor of Tax Law at NYU Law School. He currently serves on the board of directors for the National Tax Association.

In 2021, Professor Oh was appointed to the inaugural Lowell Milken Chair in Law.


  • Articles
    • A Theory of the REIT (with Andrew Verstein), 133 Y.L.J. 3 (2024). Full Text
    • Wealth Tax Add-Ons: An Alternative To Comprehensive Wealth Taxes (with Eric M. Zolt), 158 Tax Notes 1613 (March 19, 2018). Full Text
    • Are Progressive Tax Rates Progressive Policy, 92 NYU Law Review 1909 (2017). Full Text
    • Will Tax Reform Be Stable?, 165 Univ. of Pennsylvania Law Review 1159 (2017). Full Text
    • Quantifying Legislative Uncertainty: A Case Study in Tax Policy (with Christopher Tausanovitch), 69 Tax Law Review 485 (2016). Full Text
    • The Pivotal Politics of Temporary Legislation, 100 Iowa Law Review 1055 (2015). Full Text
    • Diagnosing Gridlock: A Response to Professor Doran, 67 Tax Law Review 627 (2014).
    • The Social Cost of Fundamental Tax Reform, 66 Tax Law Review 63 (2012-2013).
  • Working Papers
    • Wealth Tax Design: Lessons from Estate Tax Avoidance (with Eric Zolt), UCLA School of Law, Law-Econ Research Paper No. 20-01 (2020). Full Text
  • Other
    • How Will the Taxation of Individuals Change Under Trump? (with Chris Tausanovitch), 154(9) Tax Notes 1123 (2017).