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Erika Isabella Scuderi

Erika Isabella Scuderi

Visiting Assistant Professor

scuderi@law.ufl.edu

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Erika Isabella Scuderi

Visiting Assistant Professor

Erika Isabella Scuderi joined the University of Florida Levin College of Law as a Visiting Assistant Professor in 2024. Her scholarship focuses on domestic and international tax policy, with particular emphasis on the influence and impact of public international law and political philosophy. Her PhD dissertation—awarded the prestigious 2025 EATLP Tax Thesis Award by the European Commission and the European Association of Tax Law Professors—examined the underexplored issue of the taxation of space commerce. She has published work on space taxation, European and international taxation, environmental law, and space policy in American law reviews, peer-reviewed journals, and collected volumes.

Before joining UF, she was a Postdoctoral Associate in Space Policy at the Space Policy Institute at The George Washington University. From 2020 to 2024, she served as a Teaching and Research Associate at the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business, where she taught various courses on domestic and international taxation. She has also worked as a tax consultant at PwC Tax and Legal Services and Chiomenti, a leading Italian law firm.


Expertise

Environmental Tax Law, European International Law, International Tax Law, Public International Law, Space Law & Policy, Space Taxation, Tax Treaties, Taxation


Courses

  • Federal Income Taxation
  • Tax Treaties
  • Taxation of Outer Space and Other ‘Extra-National’ Areas.

Teaching & Scholarship

  • International Tax Law
  • Income Tax Treaties
  • Space Taxation
  • Environmental Tax Law
  • Space Law
  • Public International Law

Publications

  • On Sovereignty, Outer Space, and Taxation, 104 Neb. L. Rev. (forthcoming 2026).
  • Tax Incentives for the Space Economy and the Potential Impact of Pillar II, 49/1 Air and Space Law 69 (2024).
  • The use of fiscal measures for addressing space debris, in The Economics of Space Sustainability: Delivering Economic Evidence to Guide Government Action (Jolly/Undseth, OECD Publishing, 2024).
  • The Relevance of Art 21(2) OECD and UN MC, in Priority Rules in Tax Treaties – The Relation Between the Different Distributive Rules in the OECD And the UN Model Convention (Georg Kofler et al., IBFD 2023) (with Georg Kofler).
  • Provisions primarily of a fiscal nature’: Time to dispel doubts, 2022 31/5 EC Tax Review, 273 (2022).