May 6, 2009
Taylor Wins Teaching Award at St. Thomas
The 3L class also selects its Professor of the Year, who hoods each graduate as they walk on the stage. For the second time Professor Scott Taylor has been chosen. Professor Taylor’s scholarship is wide ranging and includes articles on the taxation of captive insurance, integration of the corporate income tax, taxation in Indian Country, taxation of Indian gaming, innovations in legal education, harmonization of consumption taxes, and law and technology. Taylor has developed a national reputation as an authority on taxation in Indian Country. At the University of St. Thomas School of Law, Taylor teaches Taxation and Native America Law among other courses.
April 27, 2009
Gans Wins Teaching Award at Hofstra
Mitchell Gans, JD, is the Steven A. Horowitz Distinguished Professor of Tax Law at Hofstra. Before joining the law school faculty, he had been an associate in the Tax and Trust and Estates Departments at the New York City law firm of Simpson, Thacher & Bartlett and law clerk to Associate Judge Jacob D. Fuchsberg, New York State Court of Appeals. He is an Academic Fellow at the American College of Trust and Estate Counsel. He is also an Adjunct Professor of Law at the NYU School of Law.
Griffith Wins Teaching Award at USC
Thomas Griffith, John B. Milliken Professor of Taxation at USC has been awarded the William A. Rutter Distinguished Teaching Award. (Prof. Griffith is pictured holding the award next to Mr. Rutter.) From the USC press release:
"He's been the prime mover in our academic support program. In his criminal law class, he teaches an extra hour each week for which he receives no extra teaching credit, no extra compensation, but rather he does it because he recognizes that all USC Law students can be successful attorneys," [Dean] Rasmussen said.
"Tax, by all accounts, is one of the most complex statutory courses that we teach at the law school ... [Griffith] has that rare and important ability of great professors to be clear without inordinately simplifying the material; he's able to ensure that everyone in the classroom understands precisely what is being said and learns the basic structure and argument of our tax code."
April 25, 2009
Emmanuel Saez Awarded John Bates Clark Medal
The American Economic Association announced on Friday that Emmanuel Saez (UC-Berkeley, Department of Economics) has won the 2009 John Bates Clark Medal, awarded to the "American economist under the age of forty who is judged to have made the most significant contribution to economic thought and knowledge." From the press release:
Emmanuel Saez has distinguished himself through definitive contributions to the field of Public Economics. His work attacks policy questions from both theoretical and empirical perspectives, on the one hand refining the theory in ways that link the characteristics of optimal policy to measurable aspects of the economy and of behavior, while on the other hand undertaking careful and creative empirical studies designed to fill the gaps in measurement identified by the theory. Through a collection of interrelated papers, he has brought the theory of taxation closer to practical policy making, and has helped to lead a resurgence of academic interest in taxation.
April 20, 2009
Leo Martinez Named Interim Dean at UC-Hastings
Professor Martinez’s experience and lengthy tenure with UC Hastings provides stability for the university as we continue our search for a permanent Chancellor and Dean,” said Board Chair James E. Mahoney. "In addition," he added,"Martinez has extensive administrative experience, having served as Academic Dean for 12 years."
From Leo's faculty page:
Leo Martinez attributes his equanimical outlook to the fortunate circumstance of his birth and childhood in the pristine mountain air of Santa Fe, New Mexico. He received his undergraduate degree in math and physics from the University of Kansas and an M.S. in systems analysis from the University of Southern California. He is a graduate of Hastings. ...
[H]e lives in the Oakland hills with his wife, Sharon (an accountant). He has two children, Jennifer (a UCLA graduate and Stanford law student) and Elizabeth (a University of Chicago undergraduate). His passions include the Oakland A's, his family, Kansas basketball, racket sports, and softball (though not necessarily in that order).
April 15, 2009
Deborah Schenk on NPR
The U.S. tax code is so complex that almost no one can file a tax return without making a mistake, according to New York University Law School Professor Deborah Schenk. On the eve of the April 15 tax deadline, Schenk gives Robert Siegel examples of common mistakes.
April 6, 2009
Tax Teachers of the Year
- William J. Brown (Pittsburgh)
- Samuel A. Donaldson (Washington)
- Lawrence A. Frolik (Pittsburgh)
- William H. Lyons (Nebraska)
- Michael T. Yu (California-Western)
April 1, 2009
Faculty Salary Data
- Georgia State
- South Carolina
For salary data for legal writing faculty, law librarians, and clinicians, see
- Association of Legal Writing Directors, Legal Writing Institute, 2008 Survey Results
- American Association of Law Libraries, 2007 Salary Survey
- Center for the Study of Applied Legal Education
March 20, 2009
Stark Wins UCLA Teaching Award
Professor Stark joined the UCLA Law faculty in 1996 and quickly became a popular professor. He was elected Professor of the Year by the law school graduating classes of 1999 and 2002. In 2003, he received the University Distinguished Teaching Award, the highest honor for teaching awarded by UCLA.
March 16, 2009
Jensen Named Editor of Journal of Taxation of Investments
This isn't a "scholarly" publication; it's aimed at a non-academic audience of investors and their advisors. But, as we all know, the distinction between the practical and the theoretical in tax law is a tenuous one, and I welcome articles not only from practitioners but also from the tax academy. A number of academics serve on the board, and many have written for JTI over the years. In short, this is an opportunity to put promotion-and-tenure issues to the side and to focus on matters that lend themselves to nice 10-25 page discussions-—footnoted, but not overdone. (You can expand the piece for promotion purposes later.) I interpret "investments" broadly—-indeed, I interpret "taxation" broadly as well-—but remember the audience.
February 6, 2009
Why Neil Buchanan Will Never Be Treasury Secretary
I could not help but wonder what would happen if my tax situation were to become a matter of public debate.
I actually have recently become aware of an issue that might raise an eyebrow or two. My employer provides me with a laptop computer (in addition to my office desktop computer), which I use while traveling to conferences, etc. I also, of course, keep it at home when I am not on the road, using it for everything that I do on a computer. Since much of what I do is not job-related, I am using the computer (that the university owns) for personal as well as professional matters. As a matter of tax law, the question is whether the professional use is enough to prevent this from being counted as income to me, in the same way that use of my desk chair at work is excluded from my income. If so, this would be a deviation from consistent income tax rules, because my employer's provision of this computer makes it unnecessary for me to spend my own money on a laptop computer (which I surely would otherwise do). If I get to use this computer tax-free, I am being treated better than people who pay taxes on their salaries and then use their after-tax income to buy a laptop computer to use at home.
Stated this way, it becomes obvious that the only way I should be able to exclude the value of this benefit from my income is if the Internal Revenue Code explicitly allows me to do so. Otherwise, the default is for me to pay tax on the value of what I am receiving. The thing is, I had never even thought about this until a couple of weeks ago, when the issue was raised on the TaxProf blog (linking to an article from the Chronicle of Higher Education). As it turns out, there is no provision in the Code that excludes university-provided laptops from being taxable. Since I received the computer on Jan. 1, 2007, I need to amend my 2007 taxes and to get this right when I do my 2008 taxes on April 14 of this year.
Why did I not get this right in the first place? It simply never occurred to me. Once I thought about it, it was obvious that this was presumptively taxable and that I should do a bit of checking. Still, I made an error in my favor on my taxes; and if this had come up during a vetting process, the natural thing to do would be to verify that I had made an error and then to pay the unpaid taxes. If asked, my only defense would have been, "I never thought about it until now." ...
One positive outcome from all of this is that I now have removed any doubt about my eligibility for government service. ... This is not, however, a persuasive argument that the tax code is too complicated or that these employer-provided benefits should be untaxed. The tax code is too complicated, but even a perfectly stripped down tax code must deal with the messy realities of life. Many forms of compensation are not paid in cash. I very explicitly negotiated to receive a laptop as part of my compensation, and I accepted a lower cash salary in return. If this type of thing is excluded from taxes because "it's too complicated" or "people would never think about that," we open up yet another loophole allowing people to avoid taxes by being paid in things rather than in dollars.
On the other hand, there are still plenty of people who are guiltlessly non-compliant. We can do as much as is reasonably possible to let people know about the things that might not seem obvious to them that must be included in income, but life is too rich and varied to cover all of the possibilities in advance. When errors are discovered, they should be rectified. I hope that we have not reached the point where every tax error is disqualifying. I also hope, however, that the current situation does not encourage Congress to undermine still further the consistent application of tax principles.
January 20, 2009
Tax Teachers of the Year
The AALS has announced that the following Tax Profs have been selected as the Teacher of the Year for 2007-08 at their respective law schools:
Samuel A. Donaldson (University of Washington)
Heather M. Field (UC-Hastings)
William H. Lyons (Nebraska)
Michael T. Yu (California Western)
Prior Tax Teachers of the Year:
December 28, 2008
Mauled Again Wins 2008 Blawggie
I always attempt to bridge that chasm between practicing lawyers and law professors (although realizing that a favorable mention of a law professor's blog outside academia might be disastrous for his or her tenure chances, I try to be careful). Jim Maule's Mauled Again is all about tax law developments and, as I've said before, it is so darned interesting that you won't believe you are reading a tax law blog by a tax law professor. I've found his coverage and insights into the current economic crisis to be invaluable.
November 28, 2008
Tax Profs Featured in Columbia Law School Magazine
That's the Ticket, by Sue Reisinger (p. 16):
The story of how an impeccably times traffic ticket helped transform a shy Russian chemist into one of the nation's leading tax scholars. ...
The role that chance has played in the life of Columbia Law School Professor Alex Raskolnikov is, in his word, incredible. Asked why he decided to give up a career in chemistry to study law, Raskolnikov credits luck as much as conscious planning. ...
Raskolnikov graduated with highest honors from Moscow's Mendeleev University of Chemical technology in 1988. Three years later, at age 25, he left Russia to join his father, who had immigrated to Michigan. There he worked as a metallurgist until a minor fender-bender changed his life. Facing a $160 traffic ticket -- "a very large fine by my standards at the time" -- Raskolnikov asked the police office how he could fight the citation.
The officer told him about traffic court, and the rest, as they say, is history. "This is a great country," Raskolnikov says, recalling the hearing. "I got to thinking about what I could say, and how I would convince the judge. And I thought, 'My God, this is kind of fun!'" The ticket was dismissed, and a future lawyer was born.
Raskolnikov, who at the time wasn't confident in his social skills, went to Yale Law School, and sought a field where "substantive expertise is more important than interpersonal skills." He settled on tax law.
- Tax Man, by Daniel Gross (pp. 20-27):
Columbia Law School's newest faculty member, Michael Graetz, has decided to make the move from New Haven to Morningside Heights. Now if he could just convince the nation that its tax code needs an overhaul. ...
Graetz's curriculum vitae is stocked with the usual accoutrements of a distinguished academic: degrees from Emory University and the University of Virginia, authorship of several books and textbooks, articles that number in the three digits, and stints in two presidential adminstrations. "If you wanted to list the three best tax professors in the country, he's in that group," say Alex Rasknolnikov, professor of law at Columbia.
October 21, 2008
Tax Prof Wedding: Pat Cain - Jean Love
Congratulations to Tax Prof Pat Cain and her long time partner Jean Love, who were married on October 4, 2008 in San Francisco. Pat previously taught at the University of Texas School of Law for 17 years (1974-1991) and at University of Iowa School of Law for 16 years (1991-2007), before moving with Jean to Santa Clara University School of Law in 2007 as the Inez Mabie Distinguished Professor of Law. I got to know Pat as a contributor to our Tax Stories book; her chapter is one of my favorites -- Ch. 9: The Story of Earl: How Echoes (and Metaphors) from the Past Continue to Shape the Assignment of Income Doctrine. (Pat and Jean are pictured in front of the Empress Hornblower on which they got married in San Francisco Bay; their Iowa friends and colleagues celebrated at the same time at a party hosted by Bill and Barby Buss at their home, dubbed the Empress Cornblower for the evening.)
September 30, 2008
Tax Profs for McCain
- Thomas G. Bost (Pepperdine)
- Kristin E. Hickman (Minnesota)
- Douglas A. Kahn (Michigan)
- Michael A. Livingston (Rutgers-Camden)
- Philip D. Oliver (Arkansas-Little Rock)
- Anthony Polito (Suffolk)
- Ira B. Shepard (Houston)
- Jack F. Williams (Georgia State)
September 19, 2008
NYU Tax Prof Quiz
The Fall 2008 issue of NYU's alumni magazine -- The Law School -- is out (and, as the granddaddy of Law Porn, mailed to every law professor in the United States in advance of next month's U.S. News peer review survey). It includes a Professorial Pop Quiz with fun facts about faculty hired during Dean Richard L. Revesz's term (2002-). Match these "fun facts" with the appropriate Tax Prof: Lily Batchelder and Mitchell Kane:
- He/she is shy (but loves teaching), is an expert in international tax arbitrage, and once slept right through his/her stop on an Italian train, waking up in Verona.
- Who broke up fights in a soup kitchen as a social worker, managed a state senator’s reelection campaign and left a tax practice at Skadden, Arps for NYU?
Answers below the fold:
- Mitchell Kane
- Lily Batchelder
(Hat Tip: PrawfsBlawg.)
September 18, 2008
Repetti Named Kenealy Professor at Boston College
"This is a great honor, and it is fitting that it will go to someone of Jim's distinction," said BC Law Dean John H. Garvey. ...
Repetti, who joined the faculty of BC Law School in 1986, has been recognized for both research and teaching. Hailed as a leading tax law scholar and the author of seminal work in his field, he also was selected by the student body to be the first recipient, in 1999, of the Law School's award for excellence in teaching.
September 14, 2008
Cockfield Publishes Two Tax Papers and Receives Two Grants
Arthur J. Cockfield (Queen's University Faculty of Law) has published:
- Use Taxes to Open Up U.S. Border, National Post, Sept. 6, 2008:
- Finding Silver Linings in the Storm: An Evaluation of Recent Canada-U.S. Cross-border Tax Developments, C.D. Howe Commentary No. 272 (Sept. 2008)
Art also was awarded two major federal research grants:
- $77,750 (as sole applicant) from the Social Science and Humanities Research Council (a federal research grant agency) to study Reforming Laws and Policies Surrounding Cross-border Tax Information Exchanges' from 2008-2010.
- $2.5 million (with five other co-applicants) from the Social Science and Humanities Research Council for The New Transparency project, an inter-disciplinary research project on the social implications of the emerging surveillance society, including privacy concerns surrounding cross-border tax information exchanges.
August 28, 2008
Dilley Receives Rockefeller Foundation Innovation Award
Tax Prof Patricia E. Dilley (Florida) has received a Rockefeller Foundation Innovation Award for her proposal, Restoring Old Age Income Security for Low Wage Workers. See press releases from the Rockefeller Foundation and the University of Florida Levin College of Law.
August 15, 2008
Welcome: Penelope Everett Fleischer
Congratulations to Illinois Tax Profs Vic Fleischer and Miranda Perry-Fleischer, who welcomed Penelope Everett Fleischer into the world on Tuesday (4 weeks early!) at 6 lbs 3 oz. See the great picture here. For TaxProf Blog coverage of their journey, see here (engagement), here (marriage), and here (move to Illinois).
July 29, 2008
Tax Prof Steve Willis Applies to Fill Florida Supreme Court Vacancy
Tax Prof Steven J. Willis (Florida) is one of the fifty candidates who have applied to fill two upcoming vacancies on the Florida Supreme Court. Steve joined the Florida faculty in 1981, having previously taught at NYU. He earned his B.A. (1974) and J.D. (1977) from LSU, and his tax LL.M. (1979) from NYU. He is the co-author of one of our books in the LexisNexis Graduate Tax Series, Federal Tax Accounting (2006) (with Michael Lang (Chapman) & Elliot Manning (Miami)).
June 23, 2008
Tax Prof in China
May 15, 2008
Say It Ain't So, Jim
Jim Maule noted on his blog yesterday that "retirement is around the corner if I have my way." That took me by surprise, since Jim is one of the most active Tax Profs I know, and he's only 57! I hope Villanova students are lining up to take Jim's tax courses while they still have the chance. He noted that he has taught 4,000 - 5,000 students in his 25 years at Villanova. Most remarkably, Jim has taught Partnership Tax 60 times -- that has to be a record!
May 13, 2008
Oregon Names Gary, Shurtz to Professorships
Oregon has announced several professorship appointments, including:
Susan Gary, Associate Dean for Academic Affairs, as Orlando J. and Marian H. Hollis Professor of Law:
Professor Gary's research examines the way inheritance laws apply to changing family structures, regulation of nonprofit organizations, and use of mediation in estate planning and probate. She currently serves as reporter for the Uniform Management of Institutional Funds Act.
Nancy Shurtz, as Bernard Kliks Professor of Law:
Professor Shurtz's scholarly interests include individual and business tax law, tax policy, environmental policy, and women and the law. She is editor for the Media/Book Products Committee of the American Bar Association's Real Property, Probate, and Trust section. Professor Shurtz has been a literature reviewer and columnist for Estate Planning magazine since 1990.
April 2, 2008
IRS Names David Hasen 2008-09 Professor-in-Residence
We are excited to have David join us in the fall to carry on the fine tradition we reinstituted last year when first Calvin Johnson, and after him Gregg Polsky, joined us as professors in residence,” Korb said. “It is an extremely worthwhile program for both our lawyers, particularly the more recent hires, and for the law professors.”
Polsky’s term as professor in residence will end on June 30. Hasen will serve a nine-month term starting in late October. ...
The IRS Office of Chief Counsel revived its Professor in Residence program in 2006 after being dormant since the late 1980s. The program provides some of the nation’s top legal academicians the opportunity to contribute to the development of legal tax policy and administration.
Prior TaxProf Blog coverage:
- IRS Names Calvin Johnson 2007 Professor-in-Residence (1/10/07)
- Polsky Named 2007-08 Professor in Residence (6/5/07)
March 17, 2008
Call for Participants: Third Annual Junior Tax Scholars' Workshop
The third annual Junior Tax Scholars' Workshop will be held this year at New York University from the evening of Thursday, June 5th through Saturday, June 7th. The workshop is an opportunity for junior tax faculty to meet each other and present works-in-progress in a supportive environment. All participants present a work-in-progress, are assigned two discussants, and serve as a discussant twice. We welcome presentations at any stage, from outlines and preliminary ideas to almost-final drafts.
In order to ensure that all participants can present, the size of the workshop is limited. New participants will be added on a first-come basis. The workshop is open to scholars who have a tenure-track appointment and will not have received tenure by the date of the workshop. If you are interested in participating, please contact Lily Batchelder, Miranda Fleischer, Vic Fleischer, or Dennis Ventry.
February 18, 2008
Changing of the Tax Prof Guard
One thing I'll say for Sarah, she definitely came in with some flair. A key feature of the paper that she came to NYU to present is its criticizing moi (of all people), in this case for a hypothetical in a paper of mine discussing tax penalties ...
The most deflating thing about it all was having one's nose rubbed in the brute fact of the passage of time. Time was that I and others in my age cohort (law professors such as Bankman, Griffith, Kaplow, Fried, Strnad, McCaffery, and Weisbach) were the young pups criticizing the work of the prior generation, and sometimes meeting a rough reception. Now we're the establishment (as Sarah crisply, and I would say irrefutably, informed me) and thus can expect similar treatment from younger persons of spirit. I believe we'll be a lot nicer about it, however. But then again let's not revisit the dead past, or revive disputes that by this point have been so fully resolved that they tend to show up, if at all, purely as schtick.
For a technical explanation of Sarah's criticism of Dan's paper, and Dan's response, see below the fold:
I suggest that a taxpayer taking ten positions, each 90 percent likely to correct, might on average have one incorrect position. As she rightly notes, the example treats as a frequentist or objective probability something that in practice we probably need to construe in subjective probability terms, concerning degrees of belief by the person who judges it as 90 percent.
I didn't see, when writing my paper, or when reading her paper, or in the discussion yesterday, how (correctly) recasting the probability I invoked in my hypothetical as subjective rather than frequentist does anything to change significantly my analysis or conclusions. I would say the modification makes my conclusions (supporting no-fault penalties) even stronger, given how taxpayers can exploit (and how the government can use) uncertainty about uncertainty. But this was an early draft of her paper and I am hoping she will develop a really interesting analysis of how thinking in subjectivist terms matters to compliance and penalty issues.
February 4, 2008
Illinois Receives $1.3 Million Gift to Honor Tax Prof John Colombo
The University of Illinois College of Law has received a $1.3 million gift from June E. Michael to honor Tax Prof John D. Colombo. The gift will be used to create the John D. Colombo Professorship in Law and several need-based student scholarships.
January 10, 2008
Tax Teachers of the Year
The AALS has announced that the following Tax Profs have been selected as the Teacher of the Year for 2006-07 at their respective law schools:
J. Martin Burke (Montana)
Bridget J. Crawford (Pace)
James M. Delaney (Wyoming)
Jeffrey L. Kwall (Loyola-Chicago)
Linda F. Sugin (Fordham)
Patrick E. Tolan (Barry)
Michael T. Yu (California Western)
See the 2005-06 Tax Teachers of the Year here.
January 9, 2008
Tax Prof Quotations
There are 63 quotations by Tax Profs in As Certain as Death -- Quotations About Taxes (2008 Edition), an annual collection of 1,371 quotations published in Tax Notes by Jeffery L. Yablon (Pillsbury Winthrop Shaw Pittman, Washington, D.C.). Below the fold are the quotations from these Tax Profs:
- Alice G. Abreu (Temple)
- Joseph Bankman (Stanford)
- Boris I. Bittker (Yale)
- Walter Blum (Chicago)
- Evelyn Brody (Chicago-Kent)
- James Bryce (Alabama)
- Paul L. Caron (Cincinnati)
- Charles Davenport (Rutgers-Newark)
- Jonathan Barry Forman (Oklahoma)
- Martin D. Ginsburg (Georgetown)
- Michael J. Graetz (Yale)
- Erwin N. Griswold (Harvard)
- James Hines (Michigan)
- Calvin H. Johnson (Texas)
- Marjorie E. Kornhauser (Arizona State)
- Edward J. McCaffery (USC)
- Paul R. McDaniel (Florida)
- Martin J. McMahon Jr. (Florida)
- Joel S. Newman (Wake Forest)
- Sheldon D. Pollack (Delaware)
- Joshua Rosenberg (San Francisco)
- Deborah H. Schenk (NYU)
- Joel Slemrod (Michigan)
- Dennis J. Ventry Jr. (American)
- David A. Weisbach (Chicago)
- Bernard Wolfman (Harvard)
- George K. Yin (Virginia)
- Alice G. Abreu (Temple): "The design of a tax system, including the extent to which it confers avoidance power, reflects the values of its designers. Tax systems, after all, do not follow the laws of nature. The design of a tax system is not ordained by anything even remotely analogous to the law of gravity. Unlike the falling of a pebble released from a hand, a particular tax system is not the inevitable result of forces which humans can understand, perhaps control and sometimes escape from, but cannot alter. Rather, tax systems are products of human creation. They exist because they serve human objectives, reflecting the values of their designers. A tax system's design can reveal much about those values."
- Joseph Bankman (Stanford):
- "A basic and common-sense rule of tax policy is that we ought to have the same rate of tax apply across different occupations or investments. The relative profitability of different professions, or investments, ought to be dictated by the market, not the tax law."
- "A number of business owners told us that they or others limited evasion to cash received out of the presence of employees. One business owner told us that when employees were present, he made it a point to immediately enter the payment on the books. Ironically, the anecdotal evidence we received suggests that the biggest fear was not that employees would report them to the government -- it was that when employees saw their employer cheat the government they would cheat their employer. Evasion was bad . . . because it set a poor moral tone for employees."
- "Faced with a requirement to select a tax structure, an individual might choose a proportionate rate structure simply because no other rate structure comes immediately to mind. It is as if, in choosing a tax structure, the polity were a lost traveller faced with a selection of equally well-trodden paths. Lacking any convincing rationale to turn right or left, the traveler continues on the path that leads straight ahead. Perhaps we can do no better than the lost traveler and are condemned to raise and redistribute a substantial portion of the world's wealth on a formula selected through intuition. But before resigning ourselves to that fate, it would be worthwhile to examine theories of distributive justice that might shape the tax structure." (with Thomas Griffith (USC))
- "Familiar bromides such as "taxpayers who cheat raise the burden on the rest of us" or "cheating on taxes is no different than any other form of theft" are either incorrect or don't match our considered moral intuition."
- "Nontaxation doesn't help the poor residents of the cash economy. The low tax rate causes employees to migrate to the cash sector; that causes before-tax wages in the sector to fall, and before tax-wages in the noncash sector to rise. At equilibrium, the after-tax return to the employee is the same in either sector."
- Boris I. Bittker (Yale):
- "[T]he [tax] lawyer's passion for technical analysis of the statutory language should always be diluted by distrust of a result that is too good to be true." (with James S. Eustice (NYU))
- "[T]o a fee-maximizing tax professional, the Internal Revenue Code of 1986, as amended, is merely a platform waiting for energetic entrepreneurs to construct a superstructure of previously unimaginable complexity."
- "[Under the tax laws] a corporation is like a lobster pot: it is easy to enter, difficult to live in, and painful to get out of." (with James S. Eustice (NYU))
- Walter Blum (Chicago): "Tax lawyers spend about a third of their time converting ordinary income into capital gain."
- Evelyn Brody (Chicago-Kent):
- "Like a photo-negative, the tax treatment of charities presents a reverse image of normal incentives. Nominally peripheral to the tax system, charities actually benefit from a tax structure that imposes high rates on their for-profit competitors and their donors. The greater the regular corporate tax burden, the greater the relative value of the charity's tax exemption. The higher the individual income-tax rates, the lower the price of giving to charity."
- "The public appears uneasy about, if not hostile to, the increasing nonprofit commercialism. So far, charities have enjoyed a "halo effect" in our political economy. The rationalized myth of charities as selfless, donative, and volunteer-run deliverers of services to the poor has never entirely been true, but it underlies society's grant of tax exemption and tax deductibility for contributions. To the extent, however, that this quid depends on the idealized quo, should charity's core myth change -- in a way that becomes visible to the public -- society's willingness to alter the subsidies could also change."
- James Bryce (Alabama): "Tyranny consists in the wanton and improper use of strength by the stronger, in the use of it to do things which one equal would not attempt against another. A majority is tyrannical when it forces men to contribute money to objects which they disapprove, and which the common interest does not demand."
- Paul L. Caron (Cincinnati): "The tax bar is commonly referred to as a 'special priesthood,' and it is only slightly more tolerant than the Catholic Church in ordaining women tax priests."
- Charles Davenport (Rutgers-Newark): "Sometimes we hear an argument that the children of the wealthy are more worthy than the other possible beneficiary of wealth -- the government. Rarely is there any explanation of that rationale."
- Jonathan Barry Forman (Oklahoma): "Let's raise taxes on trust fund kids and lower taxes on workers."
- Martin D. Ginsburg (Georgetown):
- "Basic tax, as everyone knows, is the only genuinely funny subject in law school."
- "[E]very stick crafted to beat on the head of a taxpayer will metamorphose sooner or later into a large green snake and bite the [IRS] commissioner on the hind part."
- "The tax bar is the repository of the greatest ingenuity in America, and given the chance, those people will do you in."
- "There is an ancient belief that the gods love the obscure and hate the obvious. Without benefit of divinity, modern men of similar persuasion draft provisions of the Internal Revenue Code. Section 341 is their triumph."
- Michael J. Graetz (Yale):
- "By the late 1970s, the vast majority of the public had come to believe that everybody else was engaging in tax avoidance or outright tax evasion."
- "[Definition of a corporate tax shelter:] A deal done by very smart people that, absent tax considerations, would be very stupid."
- "One information-reporting requirement added in 1986 required people to include on their tax returns Social Security numbers of all dependents over age two. This caused seven million dependents to disappear from the tax rolls."
- "[R]elying on the legal and accounting professionals to prescribe appropriate standards of practitioner conduct . . . is an idea whose time has surely passed."
- "[T]he federal government has [at one time or another] imposed more than 50 kinds of taxes. These include, for example, taxes on incomes, estates, gifts, capital stock, excess profits, admissions, club dues, documents, playing cards, safe deposit boxes, circulation of bank notes, cotton futures, tobacco, snuff and cigarettes, oleomargarine, filled cheese, firearms, and liquor, as well as taxes on the manufacture of many articles, including tires, tubes, toilet preparations, automobiles, radios, refrigerators, matches, electrical energy, gasoline, and lubricating oil, on the transportation of oil by pipeline, and on telegraph, telephone, radio, and cable messages."
- "The tax law . . . is the primary link between the nation's citizens and their government. Many more people file tax returns than vote in presidential elections."
- "To think that the IRS can become a modern financial services institution while administering the current income tax is to believe that you can turn a Winnebago around without taking it out of the garage."
- "When Congress talks about simplification, taxpayers may well be reminded of Emerson's comments regarding an acquaintance, '[t]he louder he talked of his honor, the faster we counted our spoons.'"
- "When two-thirds of married couples are required to pay higher income taxes solely because they have married, the American public rightly loses respect for the law."
- Erwin N. Griswold (Harvard): "We have long had death and taxes as the two standards of inevitability. But there are those who believe that death is the preferable of the two. 'At least,' as one man said, 'there's one advantage about death; it doesn't get worse every time Congress meets.'"
- James Hines (Michigan): "There is a sizable and statistically robust association between being a tax haven and the presence of high-quality government institutions."
- Calvin H. Johnson (Texas):
- "A healthy tax base allows the government to collect the same tax at lower rates. A loophole-ridden tax base is the worst of all worlds because it realizes no revenue, but causes economic damage as taxpayers plan around the tax."
- "Every day well-trained, well-paid and highly motivated tax professionals have been launching vicious attacks on the tax base and they have had considerable success."
- "The best definition of a 'tax shelter' is a transaction that has higher rate of return after tax than before tax."
- Marjorie E. Kornhauser (Arizona State):
- "Many of the people who favor repealing the estate tax undoubtedly do so because they mistakenly believe that they are subject to it."
- "[M]any tax officials and scholars believe that the biggest noncompliance issues exist at lower income levels, especially in sole proprietorships and in the cash economy generally."
- Edward J. McCaffery (USC):
- "Americans like 'sin' taxes, such as those on cigarettes and alcohol. But the estate tax is the opposite case: it is an anti-sin, or a virtue, tax. It is a tax on intergenerational altruism, on thrift."
- "But why should the frugal and thrifty among the rich be taxed heavily on their deathbeds, while the spendthrifts who live luxuriously are not?"
- "A fair tax system should consistently tax spending, not work or savings, and should use progressive rates to meet whatever liberal or redistributive objectives it has."
- "If breaking up large concentrations of wealth is the intention of the death tax, then it is a miserable failure."
- "Killing the corporate income tax would improve the efficiency and competitiveness of U.S. business; eliminate incentives to relocate overseas or to engage in mind-boggling shelter transactions; cut down a major source of accountants' compensation and a temptation to look the other way; eliminate disincentives to pay dividends and foster more efficient corporations, sensibly valued. Who can argue with that?"
- "Taxes send messages, and in several ways. They affect the costs and returns to different kinds of activity, thereby influencing patterns of use of capital and labor. They also make statements about the relative desirability of different types of activity and patterns of conduct. Conduct that carries a low tax induces people to emulate that conduct. Conduct that carries a high tax discourages such conduct." (with Richard E. Wagner)
- "We understandably hesitate to talk about law in explicitly moral terms. But tax has unavoidable moral and political dimensions."
- Paul R. McDaniel (Florida): "The tax expenditure concept posits that an income tax is composed of two distinct elements. The first element consists of structural provisions necessary to implement a normal income tax. . . . The second element consists of the special preferences found in every income tax. These provisions, often called tax incentives or tax subsidies, are departures from the normal tax structure and are designed to favor a particular industry, activity, or class of persons." (with Stanley S. Surrey)
- Martin J. McMahon Jr. (Florida):
- "Tax-motivated behavior ought to be discouraged. . . . This is because tax planning produces nothing of value to society. It may benefit the taxpayer whose taxes are reduced, but the social product is not increased."
- "The primary motive behind demands for certainty [in tax laws] is not to assure proper reporting of transactions in the ordinary course of business. The primary motive behind demands for certainty is to know with precision the extent to which the taxpayer can engage in tax-motivating planning -- in the vernacular, 'How close to the line can I get?'"
- "The purpose of the estate tax is not primarily to raise revenue. . . . The purpose of the estate tax is to reduce wealth inequality."
- Joel S. Newman (Wake Forest):
- "Law students who plan to practice in the tax field often take as few advocacy courses as they can get away with. In fact, the persuasive abilities of tax lawyers and tax accountants are probably about the same. Neither group is known for its advocacy skills." (with Michael B. Lang (Chapman))
- "Peter Ueberroth, while serving as commissioner of baseball, hired a former IRS agent to give talks to the players on the taxability of autograph income. Apparently, it didn't help enough. Some players walked out on shows if they saw receipts and tax forms. Many others signed only for cash."
- "The Emperor Caesar Augustus taxed bachelors as part of his population policy. . . . Bachelor taxes also existed in some of the U.S. Northwest Territories in the 19th century, and in many of the former satellite countries, all in view of declining populations. The Third Reich attempted to achieve a similar result in a kinder, gentler fashion."
- Sheldon D. Pollack (Delaware): "The rise in complexity of the tax laws cannot be attributed solely to an increasingly complex economy and business world. Rather, the tax laws themselves contributed to the complexity in the business world."
- Joshua Rosenberg (San Francisco): "[F]or most Americans, any tax is a bad tax."
- Deborah H. Schenk (NYU): "[T]axpayers appear to tolerate significant complexity in order to eliminate marginal horizontal inequity. More importantly, taxpayers generally are unwilling to sacrifice tax benefits to achieve simplicity."
- Joel Slemrod (Michigan): "[P]eople who profess to have high levels of trust in government to do the right thing are significantly less likely to engage in tax noncompliance".
- Dennis J. Ventry Jr. (American):
- "If lawyers were restrained in preparing and filing tax returns on behalf of clients, clients would shop around for lawyers who ignored the restraints."
- "Rendering tax advice often involves moral considerations."
- David A. Weisbach (Chicago):
- "Antiabuse doctrines are needed . . . because it is impossible for drafters of the tax law to anticipate each and every interaction of the various tax rules. Inevitably, there will be some unforeseen interaction of the tax rules so that, if one arranges one's affairs in just the right manner, magic happens." (with Daniel N. Shaviro (NYU))
- " Most tax planning adds little or nothing of worth to our society. . . . Tax lawyers perform a legitimate role of interpreting the law, instructing clients in the sometimes bizarre requirements the law imposes to get a given tax treatment, and planning transactions to avoid the occasional warts in the system. It is an honorable profession, and I am a proud member of it. But let's not kid ourselves that most tax planning is productive."
- Bernard Wolfman (Harvard): "Tax law is a funny thing. I think it fair to say that most CPAs know something about the federal income tax; many if not most lawyers do not."
- George K. Yin (Virginia):
- "Complex laws spawn many inadvertent errors as well as opportunities for intentional noncompliance. Complex laws also contribute to taxpayer confusion and real or perceived unfairness in the tax system. Studies have shown that taxpayers are less likely to be compliant if they perceive the tax system to be inequitable."
- "[T]ax shelters [involve] uncommon combinations of steps, the claimed tax consequence of which might be correct as a technical matter, but in totality producing a tax outcome which is absurd and unintended."
January 2, 2008
Mauled Again Named Best Law Professor Blog of 2007
Jim Maule's Mauled Again is all about tax law developments and it is so darn interesting that you won't believe. Or maybe the time I spent earlier in my career as a tax lawyers colors my opinion toward this blog. Jim has a great accessible style and an always-interesting perspective on his topics and legal education. Probably the best compliment you can pay a law professor blog is that it makes you want to take a class with them, and Jim's definitely does.
(Hat Tip: Law Librarian Blog.)
December 27, 2007
Marty Ginsburg: "The Funniest [Tax] Law Professor in America"?
In my pre-tenure attempt at tax humor (Tax Myopia, or Mamas Don't Let Your Babies Grow Up to be Tax Lawyers, 13 Va. Tax Rev. 517 (1994)), I relied on several items about tax legend Martin Ginsburg. Dan Solove pointed me (via Peter Lattman) to Marty's wonderful web bio:
Professor Ginsburg attended Cornell University, stood very low in his class and played on the golf team. He graduated magna cum laude from Harvard Law School which, in those years, did not field a golf team.
Professor Ginsburg entered private practice in New York City in 1958. He withdrew from full-time practice when appointed the Beekman Professor of Law at Columbia Law School and moved to Georgetown University in 1980 when his wife obtained a good job in Washington. ...
In 1993, the National Women's Political Caucus gave Professor Ginsburg its "Good Guy" award; history reveals no prior instance of a tax lawyer held to be a "Good Guy," or even a "Decent Sort." ...
Professor Ginsburg's spouse was a lawyer before she found better work. Their older child was a lawyer before she became a schoolteacher. The younger child, when he feels grumpy, threatens to become a lawyer.
One of Marty's students may be right: "He may actually be the funniest law professor in America."
December 26, 2007
Jorge Marquez: A Fictional Tax Prof Who "Won't Play Nice"
Richard Delgado (Pittsburgh) discusses the case of Jorge Marquez, a fictional Tax Prof at a mid-tier law school, in That New Latino Won’t Play Nice, part of his regular Ask Mom series of advice columns on BlackProf, dealing with the "everyday problems that professors (especially professors of color) face" in the legal academy.
December 20, 2007
How Cool Is Your Tax Prof?
How cool is your tax professor? I’m going to be adding some reader-generated interviews to my “Getting to Know You Thursday” feature - and I’m specifically looking for great tax professors. If you know one (or are one), send me a quick blurb with a name, law school and why they’re great. Maybe you’ll see your fave on taxgirl!
November 22, 2007
What Tax Profs Are Thankful For
- Bryan Camp (Texas Tech): "I am thankful for all the rejection letters I recevied over the years. If any of them had been otherwise, I may not have ended up here at Texas Tech, or meeting and marrying my wonderful wife, or being blessed to be a dad, for all of which I am very thankful."
- Paul Caron (Cincinnati): "I am thankful for my wonderful wife and children, the best job in the world, our church community (particularly the men in my Friday morning accountability group), and the God that makes it all possible."
- Sheldon Cohen (former IRS Commissioner): "I am thankful for a tax system which, despite all of its flaws (which are well known to this group), is administered by an honest and competent IRS that serves our country well....would that the political system allowed it to be better, but it is one of the very best in the world and it delivers for us in spite of its defects."
- Jeff Cooper (Quinnipiac): "I'm thankful for the friends and colleagues who helped guide me towards this wonderful profession two years ago, for the students who constantly validate my career choice, and the loving wife who said, and truly meant, 'who cares if it means taking a huge pay cut.' At least we no longer pay AMT."
- Richard Gershon (Dean, Charleston): "I watched Fiddler on The Roof with my beautiful wife and my two young children this past weekend. I am thankful that my grandparents, who were forced to leave their home, came to this wonderful country. My children have the freedom to learn and to celebrate without fear. That is no small thing."
- Mona Hymel (Arizona): "I am thankful for my children and a career that I love. I am thankful to be healthy and have wonderful friends and colleagues. I am thankful to you for making the tax professor community seem like we are each only an office away from each other."
- Jim Maule (Villanova): [see here]
- Ann Murphy (Gonzaga): "I am grateful that I have a roof over my head, food to eat, and warm clothes. I am grateful that I am in one of the highest tax brackets (which means I earn a lot more than most), and I am grateful that I have enough money to send some to Bangladesh."
- Walter Schwidetzky (Baltimore): "Americans are among the most fortunate of peoples on the planet and, to my mind, law professors are among the most fortunate Americans. I am consistently slightly amazed by the amount of good fortune I have had in my life. I think it is important for those of us who have been so fortunate both to remember that fact (as opposed to primarily comparing ourselves to those who are even more fortunate) and to share our good fortune with others."
- Alan Westheimer (Houston): "I am most grateful for another good year, despite a very slow start, and the opportunity to use the tax knowledge I gained over 40 years to do important and meaningful work. I am also thankful for my health and the opportunity to continue to pay off the mortgage I took on 5 years ago so my long-suffering wife could finally have the house of her dreams. Retire? Me? Not on your life."
October 31, 2007
Politico: Victor Fleischer -- "Academic It Boy"
Here is the beginning of the article (Professor's Proposal Angers Wall Street, by Lisa Lerer):
With a shock of spiky red hair and a self-described case of stage fright, University of Illinois law professor Victor Fleischer doesn’t seem like the kind of guy to simultaneously take on Wall Street billionaires and high-profile lawmakers. But over the past year, the baby-faced professor has fallen into the adversarial role, challenging Congress to curtail some of The Street’s biggest payouts.
In 2006, the 36-year-old lawyer published a draft of his paper suggesting a tax hike for hedge fund, venture capital and private equity managers. At the time, his work made the reading lists of a handful of nerdy graduate students and professors fascinated by the inner workings of the tax code.
Today, the paper — scheduled to be published in next year’s New York University Law Review — is a must-read in Washington. As Congress feverishly debates tax policy, Fleischer has become this season’s academic It Boy.
“No one had any idea that this issue would become such a political firestorm,” Fleischer says, sitting in a restaurant near his modest Champaign, Ill., home. “It’s such an arcane issue that’s so hard to explain and understand, and now it’s something that presidential candidates have to have on their list of issues.”
Last week, Rep. Charles B. Rangel (D-N.Y.) introduced his long-awaited “mother of all tax reforms.” Included in the $1 trillion bill is the controversial tax hike on the private equity, hedge fund and venture capital industries.
The legislation would do almost exactly what Fleischer suggests: hike taxes on the “carried interest” portion of the investment manager’s income from the current 15 percent capital gains fee to the 35 percent income tax that rich Americans typically pay. A proposal in the Senate would apply the same increase to publicly traded private equity firms.
October 25, 2007
Tax Profs at AALS Meat Market
Here are the Tax Profs who will be at the AALS faculty recruitment conference over the next two days:
- Alice Abreu (Temple) (Chair)
- Beau Baez (Charlotte)
- Joe Bankman (Stanford) (Chair)
- Rob Bartow (Temple)
- Allison Christians (Wisconsin)
- Joseph Dodge (Florida State)
- Richard Gershon (Charleston) (Dean)
- Kristin Hickman (Minnesota)
- Anthony Infanti (Pittsburgh) (Chair)
- Ronald Jensen (Pace)
- Christian Johnson (Loyola-Chicago)
- Lily Kahng (Seattle)
- Don Leatherman (Tennessee)
- Larry Lokken (Florida)
- Elliott Manning (Miami)
- Christine Manolakas (McGeorge)
- Nick Mirkay (Widener)
- Nancy McLaughlin (Utah) (Chair)
- Amy Monahan (Missouri-Columbia)
- Shari Motro (Richmond)
- Katherine Pratt (Loyola-L.A.)
- Margaret Raymond (Iowa)
- Jim Repetti (Boston College) (Chair)
- Kerry Ryan (St. Louis)
- Ted Seto (Loyola-L.A.)
- Kirk Stak (UCLA) (Co-Chair)
- Linda Sugin (Fordham)
- Ann Thomas (New York Law School)
- Stephanie Willbanks (Vermont)
For those Tax Profs who would like to get together socially, Jim Repetti has organized a get together in the Lobby Bar in the Marriott Wardman Park at 9:00 p.m. on Friday night
October 18, 2007
Tax Prof "Guilty Pleasures"
The Chronicle of Higher Education recently carried a piece in which "several scholars shared their secret (or not so secret) guilty pleasures -- their passions outside the classroom." Chicago Law Prof Cass Sunstein responded that his guilty pleasure is the Lost TV show.
Following the lead of other Law Prof Blogs, I asked the members of the TaxProf Email Discussion Group to share their "guilty pleasures." Scanning the list below -- reading Shakespeare, gardening, playing the accordion, etc. -- proves once again that the Tax Professorate is filled with a bunch of Wild and Crazy Guys (and Gals):
- Donna Byrne (William Mitchell) (left): "My accordion. I started a little over 4 years ago. Last Fall I had to catch up on some CLE credits. There was a farmers' market on the street outside the CLE Center in downtown Minneapolis, so I took my accordion with me and went out at lunchtime to become a street musician. I made eight dollars in an hour in the rain -- two weeks in a row. I guess I won't quit my day job just yet."
- Linda Beale (Wayne State): "My guilty pleasure is gardening or, in its most favored form, contemplating the garden. Somehow getting my hands in the dirt and helping something grow, bloom and prosper and then being able to admire the result seems to counter life’s many little disappointments, whether it is the occasionally tense faculty or committee meeting or the class discussion that died in the water rather than soaring like I had hoped. I especially like the possibility of indulging my creative side in a format that provides real benefits for myself (exercise, fresh air, and relaxation) and my community (a natural showplace in the making)."
- Paul Caron (Cincinnati): "Jon Stewart's The Daily Show." (Following up on Donna's "guilty pleasure": there must be something about accordion training leading to a tax academic career. Check out the picture on the right of my early accordion stylings.)
- Jon Forman (Oklahoma): "I've been riding motorcycles since college and just replaced my 1978 Honda 400 Hawki C50 with a brand new Suzuki C50 (800cc cruiser)."
- Francine Lipman (Chapman): "Ocean kayaking."
- Jim Maule (Villanova): "Partaking of chocolate, sailing on the QE2 and QM 2, driving across the country, researching family history, riding trains."
- Ann Murphy (Gonzaga): "People magazine."
- Robert Nassau (Syracuse): "Surfing eBay (for all manner of things)."
- Allan Samansky (Ohio State): "Reading Shakespeare plays and reading the Odyssey in the original Greek."
- Kirk Stark (UCLA): "Flight of the Conchords."
- Chris Hoyt (Missouri-Columbia):
- Visiting Presidential Museums: "I'm a history buff. With my travels, I have visited every Presidential Museum in the nation except for President Clinton's in Little Rock. Hope to get there someday. Though I understand that the Clinton Museum has something that I haven't seen at any other Presidential Museum: a two-drink minimum."
- "Playing the guitar. [Check out the YouTube video below.] "I'm the guy with the white jacket. The bass player is also a professor. The other performers are students. I have always thought that Chuck Berry's guitar riffs are the essence of Rock and Roll. I'm still looking for that amplifier 'that goes to eleven.'"
October 2, 2007
Abreu Named Beasley Professor of Law at Temple
Alice Abreu, one of my favorite law school professors, is the well-served recipient of the 2007 Lindback Award for Distinguished Teaching at Temple University. Abreu teaches taxation, corporate taxation, international tax, and tax policy (if you’re at Temple, take this class!), among other courses. ...
[O]ne of the best tax professors you’ll ever hear speak (ask Harvard, where they gave her a standing “O”). I sauntered up to her on the first day of class to explain, when she told us that we had three “passes” for absences, that I had two excused absences: I was taking the bar exam and I was traveling with my husband. “Great, you have one more,” she replied. I needed professors like her that wouldn’t put up with my crap. I made every single Tax Policy class except for those two days. And to this day, it remains my favorite tax class ever.
September 13, 2007
Fogg Named IRS Chief Counsel Attorney of the Year
Approximately 1,600 lawyers work for the department in over 40 offices around the country. Each year the IRS Office of Chief Counsel selects one attorney from around the country as its Attorney of the Year.
September 11, 2007
Cain Named Distinguished Professor of Law at Santa Clara
Patricia A. Cain has been named the Inez Mabie Distinguished Professor of Law at Santa Clara. She previously served as Vice Provost and Aliber Family Chair in Law at Iowa, and as a member of the faculty at the University of Texas for 17 years. For more details, see the press release.
August 24, 2007
Koffler Wins IFA's Carroll Prize
In order to encourage scientific work, the IFA has instituted a Prize as a tribute to its first Honorary President, Mitchell B. Carroll. This Prize is awarded for a work dealing with international fiscal questions, comparative fiscal law or local fiscal law with the emphasis on the relationships with the fiscal law of foreign jurisdictions. Competition for the Prize is open to lawyers, accountants and economists. There is an age limit of 35.
Tax Profs Named to ABA Tax Section Leadership Positions
Following up on last week's post on the selection of Stanley L. Blend (Oppenheimer, Blend, Harrison & Tate, San Antonio, TX) as the new chair of the ABA Tax Section: several Tax Profs were named to leadership positions in the Section:
- Vice Chair (Communications): Ellen P. Aprill (Loyola-L.A.)
- Secretary: Alice Abreu (Temple)
- Council Director: Christine Agnew (Houston)
August 20, 2007
Ten Most-Cited Tax Faculty
From Brian Leiter (Texas):
- Michael Graetz (Yale): 470 citations, age 63
- Daniel Shaviro (NYU): 400 citations, age 50
- Edward McCaffery (USC): 340 citations, age 49
- Joseph Bankman (Stanford): 320 citations, age 52
- Reuven Avi-Yonah (Michigan): 290 citations, age 50
- David Weisbach (Chicago): 280 citations, age 44
- Edward Zelinsky (Cardozo): 270 citations, age 57
- James Strnad (Stanford): 260 citations, age 55
- Anne Alstott (Yale): 240 citations, age 44
- Lawrence Lokken (Florida): 240 citations, age 68
Six of these Tax Profs also are ranked in the latest SSRN Tax Faculty Rankings: Shaviro (#14), McCaffery (#6), Bankman (#24), Avi-Yonah (#7), Weisbach (#9), and Strnad (#23). Leiter continues:
There were several runners-up to the top ten here, whose citation counts were awfully close to the top ten: Robert Peroni (Texas) with 230 citations; Marjorie Kornhauser (Arizona State) with 220 citations; Alvin Warren (Harvard) with 220 citations; and Lawrence Zelenak (Duke) with 220 citations. Some scholars, of course, work across different fields. My colleague at Texas Mark Gergen also had 290 citations, but these were about evenly divided between his tax scholarship and his private law scholarship. So, too, Kyle Logue at Michigan had 250 citations, but many to his work on torts and insurance, others to his tax work. No doubt there are other scholars in a similar situation.
July 31, 2007
Law Prof Blogosphere Census
Dan Solove (George Washington) has updated his census of law professor bloggers (here and here). He notes that there are now 365 law professor bloggers (up from 309 in October 2006). The gender breakdown of the 365 law professor bloggers is 74% male and 26% female.
77 (21%) of the bloggers are part of our Law Professor Blogs Network. Our network is more diverse than the general law prof blogosphere: 66% male and 34% female.
There are now eleven tax professor bloggers (73% male and 27% female):
- Linda Beale (Wayne State): ataxingmatter
- Donna Byrne (William Mitchell): Food Law Prof Blog
- Neil Buchanan (George Washington): Left2Right & Dorf on Law
- Paul Caron (Cincinnati): TaxProf Blog
- Jack Bogdanski (Lewis & Clark): Jack Bog's Blog
- Victor Fleischer (Illinois): Conglomerate
- Michael Livingston (Rutgers-Camden): From Milan to Mumbai
- Eric Lustig (New England): Adjunct Law Prof Blog
- Jim Maule (Villanova): Mauled Again
- Gail Richmond (Nova): Adjunct Law Prof Blog
- Dan Shaviro (NYU): Start Making Sense
July 27, 2007
Tax Prof at 50
I was hoping to fly under the radar with this, but I have been outed by some of my blogosphere friends (Adjunct Law Prof Blog, Administrative Law Prof Blog, Antitrust & Competition Policy Blog, Brian Leiter's Law School Reports, Food Law Prof Blog, Health Law Prof Blog, ImmigrationProf Blog, Jack Bog's Blog, Legal Profession Blog, M&A Law Prof Blog, MoneyLaw, Poverty Law Prof Blog, PrawfsBlawg, Reproductive Rights Prof Blog, Roth & Co., Securities Law Prof Blog, TortsProf Blog, White Collar Crime Prof Blog, Workplace Prof Blog):
Today I joined Dan Shaviro in the 50-year old club. Like Dan, "I weigh the same and am in better aerobic shape than when I was a college or law student" -- indeed, I bragged to my wife last night that I am one of the few men who can still fit into his wedding suit, but she reminded me that I am one of the even fewer men that still wears a 22-year old suit!
Today culminates a year of transition for me, as I said farewell to my father and family dog, passed through bittersweet milestones (here and here) with my son (here and here) and daughter (here and here), survived a medical rite of passage for folks my age, and re-committed to Cincinnati with a great new job. As I look out on the other side of 50, It is hard to believe that it was only three years ago that I was a finalist for the coveted "Law Prof Hunk" Award (here and here)!
July 5, 2007
Do Tax Profs Make the Big Money?
Brian Leiter: "[T[he market responds not only to merit--e.g., scholarly productivity, quality of the work--but also to area. There will be more market demand for the very top folks in tax or corporate law, for example, meaning that salaries are likely to be higher. I confess that all I have to go on here is anecdotal evidence, so I may be mistaken. But I have a lot of anecdotes!"
Sam Kamin: "[T]ax and corporate law profs are more highly compensated than those who teach in other areas."
I hope they're right!