Ph.D., Economics, University of California, Berkeley, 2023
J.D., Yale Law School, 2012
A.B., Harvard College, 2008
Tax Law
Tax Policy and Public Finance
Empirical Analysis of Law
Law and Economics
Michael Love is an economist and legal scholar who studies tax law and public policy. His research focuses on U.S. business taxation, where he uses economic theory and econometrics to investigate how the design of business tax law shapes economic behavior, tax burdens, and administration.
Prior to joining the Columbia faculty in 2023, Love worked for the White House Council of Economic Advisors, the U.S. Department of the Treasury, and the Joint Committee on Taxation within the U.S. Congress. He also practiced as an attorney at Wachtell, Lipton, Rosen & Katz. He completed his Ph.D. in economics at the University of California, Berkeley.
Visit his personal website here.
"Who Benefits From Partnership Flexibility", Journal of Public Economics (2025).
"Tax Avoidance Through Corporate Accounting: Insights for Corporate Tax Bases", with Jacob Mortenson and Eric Heiser, Journal of Public Economics (2025).
"Where in the World Does Partnership Income Go? Evidence of a Growing Use of Tax Havens", National Tax Journal (forthcoming).
"The Paycheck Protection Program: Progressivity and Tax Effects" with David Splinter, Eric Heiser, and Jacob Mortenson, National Tax Journal (forthcoming).
“A Perfect Storm for Corporate Inversions: Causes and Responses,” 43 Tax Mgmt. Int’l J. 671 (2014), with Deborah L. Paul.
A lawyer who uses economic theory and empirical tools in his research joins the faculty as an associate professor of law.