Levin College of Law
Welcome to UF LAW

Erika Isabella Scuderi

Visiting Assistant Professor

Expertise

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

About

Erika Isabella Scuderi joined the University of Florida Levin College of Law as a Visiting Assistant Professor in 2024. Her scholarship focuses on the mutual influence and impact of international and domestic taxation on outer space commerce, particularly emphasizing corporate tax aspects. She has authored contributions in the fields of space taxation, European and international taxation, environmental tax law, and Italian tax law, which have been published in peer-reviewed journals and collected editions. Erika has also served as a guest speaker at various universities and has provided advisory services to international organizations and private firms on tax issues related to the space economy.

Prior to her current role, she was a postdoctoral associate in Space Policy at the Space Policy Institute (The George Washington University). From 2020 to 2024, she held the position of Teaching and Research Associate at the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business, where she taught multiple courses in domestic and international taxation. She has worked as a tax consultant in Italian leading law firms.

Teaching and Scholarship

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

 

Publications

  • 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)
  • Tax Incentives for the Space Economy and the Potential Impact of Pillar II, 49/1 Air and Space Law 69 (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)

University of Florida Levin College of Law
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PO Box 117620
Gainesville, FL 32611
(352) 273-0804
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The Florida Constitutional Law Endowment in memory of Justice Ben F. Overton was created by Judge Karen Miller in 2013. This fund supports lectures and presentations by Justices of the Florida Supreme Court at the Fredric G. Levin College of Law.

HISTORY

Justice Overton, who earned his B.S. in 1951 and his Juris Doctor in 1952 from the University of Florida, was the first merit appointment to the Florida Supreme Court. Throughout his career he was active in legal education and served as an Adjunct Professor at the Levin College of Law through December 2012, the month of his death. Although he resided at Oak Hammock at the University of Florida, a continuing care retirement community developed in cooperation with UF, he also considered the Florida Supreme Court “home.” Among the high points of his later years was hosting Justices of the Florida Supreme Court in Gainesville and taking his class to Tallahassee to hear oral arguments at the Florida Supreme Court.
Judge Miller, who earned her B.S. cum laude from New York University in 1974 and her Juris Doctor from New York Law School in 1977, served as Chief Administrative Law Judge of the New York City Department of Consumer Affairs, New York City’s business regulatory agency, before she retired to Oak Hammock at the University of Florida. Having accompanied Justice Overton on his excursions to Tallahassee and joined him in welcoming guests to Oak Hammock at the University of Florida, she created the endowment in memory of Justice Overton to ensure that the Levin College of Law continues to have the funding necessary to continue and enhance the interaction between its students and the Florida Supreme Court.

 

Judge Miller remembered the event that motivated the endowment.

 

Prior to a dinner at the home of Dean Robert Jerry and Lisa Jerry shortly after Justice Overton’s death, Justice Barbara Pariente and I were discussing a suitable memorial. Justice Pariente, who had been Justice Overton’s colleague on the Florida Supreme Court and who understood the importance to him of the interaction between his students and the Court, suggested the outline of what has become the Overton lectures. Dean Jerry, who has since retired, as has Dean Emeritus Jon Mills, who assumed responsibility for implementing the Overton lectures, were very supportive from the beginning. Since Dean Mills’ retirement, Professor Timothy McClendon, who assisted both Justice Overton and Dean Mills teaching Florida Constitutional Law and who co-authored the recent Florida Constitutional Law casebook, has continued the Overton lectures with the support of Interim Dean Merritt McAlister and CGR director, Professor Danaya Wright.

Justice Overton was a devoted jurist, educator, and ethical leader of the Florida legal profession. The Overton Lecture Series brings Florida Supreme Court Justices to the University of Florida, Levin College of Law, and serves to introduce students to the inner workings of the Court. CGR and the students of the College of Law extend our deepest gratitude to Judge Karen Miller for making the Overton Lectures possible in perpetuity.

You can watch an interview for the Florida Historical Society by Mary Adkins, professor emeritus of the UF Levin College of Law, with Justice Overton here.

Justice Overton was also interviewed for the Samuel Proctor Oral History Project and a transcript of his interview is available at the Smathers Library, and here.
Justice Overton sat on the Constitution Revision Commission of 1977-78 that proposed a right to privacy in the Florida Constitution. Although it failed as part of the Constitution Revision Commission recommendations, it passed in 1980 when proposed by the legislature. The bill was co-sponsored by our very own Jon Mills. The privacy provision prevailed by greater than 60%. Justice Overton then wrote a concurrence in a critical reproductive rights case in 1989 affirming that the privacy provision of the Florida Constitution included the right to obtain an abortion. That decision was overruled in Planned Parenthood of SW and Central Florida v. Florida. You can read about the role of Justice Overton, Jon Mills – director emeritus of CGR, and the history of the 1989 case here.