María Gracia Naranjo-Ponce

María Gracia Naranjo Ponce is an Ecuadorian lawyer currently pursuing a J.S.D at Yale Law School. María Gracia obtained her law degree at Universidad San Francisco de Quito in 2017, where she also obtained a B.A in International Relations in 2018. She later completed a post-graduate diploma in Tax Law at Universidad Andina Simón Bolívar in 2019, an LL.M in International Dispute Resolution at Queen Mary University of London in 2020, and an LL.M from Yale Law School in 2022 as a Fulbright Scholar. Before coming to Yale, she was a practicing lawyer in the fields of tax law, private law, and dispute resolution, clerked at the Constitutional Court of Ecuador, and taught at Universidad San Francisco de Quito. She is currently a professor at Universidad San Francisco de Quito where she primarily teaches private law courses.

Her academic interests focus on tax law, private law, and dispute resolution. Her J.S.D research explores the substance over form doctrine and its relationship with due process. In her dissertation, María Gracia seeks to explore whether there is a conflict between the substance over form doctrine and the right to due process. Through her dissertation, she seeks to participate in the making of relevant literature about the careful implementation of anti-avoidance norms and adequately balancing protecting taxpayers’ rights with fighting avoidance.

Doctoral Committee
Professors Anne Alstott (chair), Daniel Markovits (reader), Zachary Liscow (reader).

Education
J.S.D, Yale Law School (in progress).
LL.M., Yale Law School, 2022.
LL.M., Queen Mary University of London, 2020.
Graduate diploma in Tax Law, Universidad Andina Simón Bolívar, 2019.
B.A in International Relations, Universidad San Francisco de Quito, 2018.
LL.B., Universidad San Francisco de Quito, 2017.

Contact information
mariagracia.naranjoponce@yale.edu
mnaranjo@usfq.edu.ec