Vernan Rivera is a Ph.D. candidate at the University of Connecticut. He conducts archival research primarily in the tax area, with specific interests in corporate taxation, tax avoidance, and environmental, social, and governance (ESG) issues. Before academia, Vernan worked in business tax compliance with Ernst & Young LLP and immigration litigation with the U.S. Department of Justice. He holds a B.A. in International Business from San Diego State University, M.S. in Accountancy from Wake Forest University, and a CPA license from California.