Jay Miller, Kahryn Riley

Visiting Fellows

Jay Miller

Jay Miller of Whitefish Bay is an attorney primarily engaged in tax controversy matters. He is an adjunct professor at the University of Wisconsin-Milwaukee’s Lubar School of Business.

Previously, he served as vice president and tax counsel for Northwestern Mutual and, before that, as a trial attorney in the Tax Division of the U.S. Department of Justice. Miller has written many articles on tax-related topics, both for professional publications such as Wisconsin Lawyer and for publications such the Badger Institute’s Diggings magazine and the Milwaukee Journal Sentinel. After first becoming a lawyer, Miller obtained a LL.M. degree in taxation from New York University School of Law.


Kahryn Riley

Kahryn Riley, who manages the Mackinac Center for Public Policy’s criminal justice reform initiative, is a visiting fellow for the Badger Institute's Center for Opportunity. Riley studied in the honors programs at Hillsdale College and Regent University School of Law. She launched the Center’s criminal justice reform initiative in 2016 and publishes regularly on issues pertaining to the state penal code, law enforcement, the corrections system and other matters of public safety and civil rights. Her work has appeared in publications including The Detroit News, The Hill and USA Today, and she is a sought-after speaker on criminal justice reform issues.