Julian Russo – Diversity Impact Assessment in the Legislative Process

Julian Russo studied law at the University of Leipzig and the University of La Laguna in Spain, graduating in 2023 with a focus on tax law. He completed his legal clerkship at the Regional Court of Baden-Baden, graduating in October 2025.

Since September 2025, he has been working as a doctoral candidate and project assistant at the Center for Diversity in Law.

As part of his dissertation, he is examining the diversity-specific analysis of law as the basis for a diversity impact assessment. In doing so, he is investigating the constitutional derivation from the rationality requirement and the economic validation of this method using the example of Sections 26 and 26b of the German Income Tax Act (EStG).