The Elisabeth Haub School of Law at Pace University has announced the recipients of the 2025 Goettel Prize for Faculty Scholarship. University Distinguished Professor of Law Bridget J. Crawford and Associate Professor of Law Josh Galperin were selected for their respective articles published in prominent law reviews.
Professor Crawford was recognized for her article “Taxing Sugar Babies,” which appeared in the Minnesota Law Review. The article examines online discussions among sugar daddies, sugar mamas, and sugar babies to analyze how tax law intersects with the stigmatization of sex work. According to Crawford, while payments to sugar babies are often described as “gifts,” tax professionals consider them taxable income. She argues that although taxation is legally justified, enforcement is unlikely, leaving these transactions in a legal gray area between intimacy and sex work. This narrative, she suggests, perpetuates stigma and deprives sugar babies of labor protections and recognition.
Selection committee member Professor Chrisopher Hampson commented on Crawford’s work: “Professor Bridget Crawford has delivered a fascinating article in Taxing Sugar Babies. Her analysis is relevant for anyone who ponders the nature of work, value, contracts, morality, sex, stigma, and more. Crawford builds her conclusions upon the results of a meticulous, IRB-approved study of Reddit subpages. Besides being an adept way of studying sugaring, Crawford’s method will prove generative for legal scholars in other areas.”
Crawford expressed her appreciation for the award: “I’m honored to receive this recognition. Through my article, I hope to draw attention to the complex realities of sugaring, the tax implications that are often overlooked, and the broader conversations about stigma, fairness, and recognition in sex work.”
Associate Professor Galperin received his award for “Interpreting Congress,” published in the Wisconsin Law Review. His article introduces “congressional interpretation,” a judicial approach where courts infer congressional intent based on assumptions about legislative behavior rather than statutory text or legislative history. He notes that this practice can be seen in cases such as Loper Bright v. Raimondo and Biden v. Nebraska and argues it affects separation-of-powers principles by blending textualism with unacknowledged assumptions about Congress.
Committee member Professor Sharona Hoffman described Galperin’s paper as follows: “Interpreting Congress is an ambitious, illuminating, and thought-provoking paper. It makes a very valuable contribution to the statutory interpretation literature.”
Galperin stated: “I am flattered the readers thought this was a valuable article. Congressional interpretation is becoming a very common practice, but one that is getting little attention even though it profoundly affects separation of powers, agency authority, and the legitimacy of courts. I hope my article will spur more discussion.”
The Goettel Prize was established in 2004 to recognize outstanding scholarship by faculty members at Pace University’s Elisabeth Haub School of Law. Submissions are reviewed anonymously by an external selection committee comprised this year of professors from St. John’s University School of Law; University of Florida Levin College of Law; and Case Western Reserve University School of Law.
Associate Dean for Faculty Development Emily Gold Waldman remarked on this year’s selections: “I’m so pleased that we had the opportunity to recognize both of these articles this year. They highlight the depth and breadth of our faculty’s scholarly impact. Professor Crawford sheds light on how narratives around taxation both reflect and reinforce social stigmas, while Professor Galperin illuminates how the Supreme Court’s interpretive practices have the potential to reshape fundamental separation-of-powers principles. Together, their work demonstrates how legal scholarship can uncover hidden dynamics in law and spark important conversations about legitimacy and the role of law in society.”
Professor Bridget J. Crawford joined Pace University’s law faculty in 2003 after practicing at Milbank LLP (formerly Milbank Tweed Hadley & McCloy LLP). She teaches courses related to federal income taxation as well as estate planning topics and has served twice as Associate Dean for Research and Faculty Development at Pace Haub Law.
Professor Joshua Galperin serves as Faculty Director for Pace’s Sustainable Business Law Hub since joining from University of Pittsburgh School of Law in 2021; he also holds visiting appointments at Yale Law School.
