People
Edward Gellis Fox

Professor of Law, Law School and Faculty Associate, Population Studies Center, Institute for Social Research
Research Interests:
Edward Fox is a professor of law at the University of Michigan, and a faculty associate of the Population Studies Center. He teaches and writes on personal and business taxation, and his research interests also include corporate and securities law.
Fox’s work has been published in the Columbia Law Review, the Texas Law Review, and the Yale Law Journal. His current working papers empirically study the effect of taxation on marriage, the incidence of the US corporate income tax, and how Delaware incorporation may affect the value of firms with controlling shareholders, among other subjects. Before joining the Michigan Law faculty, he was a fellow at the Center for Law and Economics at New York University School of Law.
Select Publications
- Clarke, Conor, Edward Gellis Fox. 2025. Perceptions of Taxing and Spending. Yale Law Journal 124:1252.
- Edward Gellis Fox. 2025. The Role of Unrealized Gains and Borrowing in the Taxation of the Rich. Law & Economics Working Papers :286.
- Liscow, Zachary, Edward Gellis Fox. 2022. The psychology of taxing capital income: Evidence from a survey experiment on the realization rule. Journal of Public Economics 213:104714.