2011 Tannenwald Tax Writing Competition Results

Here are the results in the 2011 Tannenwald Tax Writing Competition, sponsored by the Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship and the American College of Tax Counsel:

• First Prize ($5,000):  Michael Behrens (UCLA), Citizens United, Tax Policy, and Corporate Governance  (Faculty Sponsor: Steven Bank)
• Second Prize (tie) ($2,000):  Jacob Dean (Cincinnati), “Do You Have That New Church App for Your iPhone?” Making the Case for a Clearer and Broader Definition of Church Under the Internal Revenue Code  (Faculty Sponsor:  Stephanie Hunter McMahon)
• Second Prize (tie) ($2,000):  Stas Getmanenko (SMU), Consequences of Carried Interest Reform for the Private Investment Industry  (Faculty Sponsor: Christopher Hanna)
• Honorable Mention:  Tessa Davis (Florida State), Reproducing Value  (Faculty Sponsor: Curtis Bridgeman)
• Honorable Mention:  Jacob Goldin (Yale), Libertarian Paternalist Meets Tax Policy: Designing Commodity Taxes for Inattentive Consumers  (Faculty Sponsor: Yair Listokin)