Faculty > Faculty Profiles > Gary Lucas Jr

Gary Lucas Jr.

Professor of Law
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Courses:  Federal Income Tax, Taxation of Business Entities, and Legislation and Regulation.

Professor Gary Lucas joined the faculty in 2008. He has also taught at the University of Florida College of Law and Florida State University College of Law. Before entering academia, Professor Lucas practiced tax law in Atlanta.

Professor Lucas’s academic interests are in taxation and behavioral law and economics. Professor Lucas earned his LL.M. in taxation from the University of Florida College of Law and his J.D. from Tulane University Law School, where he graduated magna cum laude, he served as a member of the Tulane Law Review, and he was elected to join the Order of the Coif.  He earned his B.B.A. in accountancy from Marshall University, where he graduated summa cum laude.

Selected Publications

"Out of Sight, Out of Mind: How Opportunity Cost Neglect Undermines Democracy," 9 NYU Journal of Law & Liberty _ (forthcoming 2014). [SSRN]

"Paternalism and Psychic Taxes: The Government's Use of Negative Emotions to Save Us from Ourselves," 22 Southern California Interdisciplinary Law Journal 227 (2013). [SSRN]

"Saving Smokers from Themselves: the Paternalistic Use of Cigarette Taxes," 80 University of Cincinnati Law Review 693 (2012). [SSRN]

"The Taxation of Emissions Permits Distributed for Free as Part of a Carbon Cap-and-Trade Program," 1 George Washington Journal of Energy and Environmental Law 16 (2010). [SSRN]

View Professor Lucas's curriculum vitae.