Tax attorney Jay Miller named Badger Institute visiting fellow

Tax attorney Jay Miller named Badger Institute visiting fellow

Says ‘there has never been a more opportune moment’ for Wisconsin tax reform

CONTACT: Badger Institute President Mike Nichols, 262-389-8239 or

Feb. 20, 2018 — The federal Tax Cuts and Job Act has created an opportune moment for Wisconsin to remove itself from the high-tax category, according to Jay Miller, an adjunct professor at the University of Wisconsin-Milwaukee who today joined the Badger Institute as a visiting fellow. Miller, a Whitefish Bay tax attorney, will focus primarily on tax policy.

“Jay has long been a voice for common-sense, pro-growth reform in Wisconsin,” said Badger Institute President Mike Nichols. “He will be an important contributor to our 2018 reform initiative with the Tax Foundation.”

In an analysis for the Badger Institute, Miller wrote: “We are fortunate that our state, unlike other high-tax states, has a fully funded pension system. The state also is considering alternative revenue sources, like tolling, for fixing our ailing highway system. If these things occur, along with finding new ways to cut extraneous costs, Wisconsin has an opportunity to take itself out of the high-tax category by reducing state income and real estate taxes.” Read the full analysis here.

Miller is an attorney primarily engaged in tax controversy matters. He previously 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.

He joins another attorney, Kahryn Riley, as the institute’s first visiting fellows.