Beverly Moran

Beverly I. Moran is an American law professor. She is Professor Emerita of Law at Vanderbilt University.[1] Moran was also a professor at the University of Wisconsin and served as director of the Wisconsin Center on Law and Africa.[2] She has testified and written about tax havens.[3]

She attended Vassar College and the University of Pennsylvania Law School.[4]

She has written that the U.S. tax code is not progressive. She has advocated for the American Bar Association to offer online courses.[4] She wrote about a proposed wealth tax on billionaires in the United States stating it would violate constitutional provisions. She suggested other means to achieving the same end.[5] In 2022 she wrote about the desirability of a tax return free tax filing system for filers for whom the government already has the relevant data.[6] She has written about tax havens including South Dakota.[7][8]