Eleanor Wilking is an Assistant Professor of Law and Gearns-Russo Family Faculty Fellow at Cornell Law School who studies the intersection of tax policy and employment law through the lens of law and economics. Her research interests include tax administration, particularly questions concerning individual income and consumption tax structuring, distribution, and compliance. Her current research focuses on tax compliance questions raised by the proliferation of digital platform firms and accompanying changes in self-employment earnings of independent contractors. She received her J.D. (2015) and Ph.D. in Economics (2018) from the University of Michigan.
Prior to joining the Cornell faculty in 2020, Eleanor was an Acting Assistant Professor of Tax at the NYU School of Law.
Cornell Law School
120 Myron Taylor Hall
Ithaca, NY 14853-4901