Book Awarded Endowed Professorship At Villanova

Leslie Book (Villanova; Google Scholar) has been named the inaugural John H. Buhsmer Esq. '84 Endowed Professor of Law: 

The Villanova University Charles Widger School of Law recently announced the John H. Buhsmer Esq. '84 Endowed Professor of Law. The new position is made possible by a $1.5 million gift from John (Jack) Buhsmer ’84 JD, ’89 LLM. Professor Leslie Book, a national authority on tax procedure and tax administration, is the inaugural professorship holder. ...

“The tax law faculty at Villanova was top-notch and made a big impact on me,” Buhsmer explained. “I built my whole career off the technical framework of the LLM. It gave me such an advantage. I could work with any technical guru on Wall Street or anyone in the big law firms.” ...

As he grew his career, Buhsmer also grew his relationship with Villanova, giving back as a committed alumnus and donor. He knew he wanted to make an even more significant impact when he learned that endowed faculty positions are a priority. He also knew he wanted to recognize a tax expert.  

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Jon Endean Joins Brooklyn Tax Faculty

Brooklyn Law School has announced that Jon Endean will join its faculty in August as an Assistant Professor of Law: 

Jon Endean, an expert in tax law, is joining the faculty as Assistant Professor of Law, and will be teaching Federal Income Taxation, Corporate Taxation, and International Taxation. Previously, Endean served as a visiting assistant professor of tax law at the NYU School of Law and, before entering academia, Endean worked as a tax associate at Covington & Burling in New York.  

Endean’s scholarly research focuses on tax law, with a particular focus on unearthing its foundational principles, investigating its relationship to non-tax law, and understanding how these principles can help inform broader theoretical debates surrounding property rights, sovereignty and federalism, and the relationship between code-based and common law regimes. 

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Richard Winchester Leaves Seton Hall For Brooklyn

Richard Winchester, Associate Professor of Law at Seton Hall, has accepted a position as Professor of Law at Brooklyn beginning January 1, 2025: 

Richard Winchester, a national authority on small business and federal employment tax policy, will join the faculty as Professor of Law, in January 2025, and will be teaching Federal Income Tax and the International Tax Skills Workshop. Previously, he was associate professor of law at Seton Hall University School of Law, where in 2023 he was named Faculty Teacher of the Year.

Congressional Reports frequently cites Winchester’s work, giving him an influential voice in contemporary tax policy debates. The University of Carthage hosted him when he was a Fulbright Scholar in Tunisia, a year after the country gave birth to the Arab Spring. His work and expertise in the tax field has earned him admission to the National Academy of Social Insurance and the American College of Tax Counsel. 

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Tax Prof Lily Kahng Retires After 23 Years At Seattle

Seattle Law School, Celebrating Retiring and Departing Faculty Members:

[Lily] Kahng retired after spending 23 years at the law school. A nationally-recognized expert in tax law, she has taught courses on federal income taxation, corporate taxation, partnership taxation, and tax policy, among others. Her research interests include taxation of women and families, tax administration, comparative tax, and critical tax theory. She was drawn to tax law because of how pervasive it is in society, touching most every aspect of peoples’ lives.

“This law school has felt like my home. I have felt so welcomed and supported. I will definitely miss the students. I so appreciated all of the enthusiasm and energy and optimism that they bring. I really feel like it has been a joy and a privilege to teach them,” Kahng said.

She added that she is most proud of her students. “I feel like I’ve been able to open their eyes to this one area of law that most of them are scared of, intimidated by, or not particularly drawn to.”

Before joining Seattle University faculty in 2001, she was an associate professor at Cornell Law School and served as an attorney advisor in the Office of Tax Legislative Counsel in the U.S. Department of the Treasury. From 1991-93, she was an acting assistant professor at New York University Law School. She began her legal career in as an associate at the New York law firm of Simpson Thacher & Bartlett, and then was a vice president of mergers and acquisitions at the investment bank of Salomon Brothers, New York.

In retirement, she plans to stay in Seattle and pursue a variety of volunteer opportunities with area nonprofits.

Former Dean And Tax Prof Leo Martinez Receives 2024 ABA Kutak Award

ABA, Dean Emeritus Leo P. Martinez is the 2024 Robert J. Kutak Award Recipient:

Leo Martinez is Dean Emeritus and Albert Abramson Professor of Law Emeritus at the University of California College of the Law San Francisco. He is currently a Managing Director at Anderson, the tax and financial services firm.

Professor Martinez is a past Chair of the Council of the ABA Section of Legal Education and Admissions to the Bar. He is a past President of the Association of American Law Schools (AALS). He has chaired or served on more than thirty law school site evaluation visits, and he has assisted more than a dozen law schools in their strategic planning. He is currently Vice-Chair of the WASC Senior College & University Commission (WSCUC).  He is a member of the American Law Institute (ALI), he was one of the academic advisers on the ALI’s Principles of the Law of Liability Insurance project, and he was a member of the ABA Task Force on the Future of Legal Education that issued its final report in 2014. He received Public Advocates’ Voices of Conscience Award in 2011, he was elected an honorary fellow of the American College of Coverage Counsel in 2017, and he was presented with the Visionary Award by the then UC Hastings Board of Directors in 2018.

Professor Martinez has lectured and written extensively on legal education and on his chosen fields of tax and insurance law throughout the United States, Europe, South America, and Asia.

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Law School Entry-Level Faculty Hiring Is Down 26%; FAR Applicants Are Up 28%

Sarah Lawsky (Northwestern; Google Scholar), Lawsky Entry Level Hiring Report 2023:

There are four entry-level tax hires:

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Del Wright Leaves UMKC For LSU

LSU Law News, Crypto Scholar, Former US Department of Justice Prosecutor Del Wright Jr. to Join LSU Law faculty in Fall 2024 Semester:

Del Wright Jr., a former U.S. Department of Justice (DOJ) prosecutor with the Tax Division and legal scholar whose research focuses on crypto and the regulation of blockchain technologies, will join the LSU Law faculty at the start of the Fall 2024 semester as the Vinson & Elkins Endowed Professor of Law.

Prof. Wright teaches in the areas of tax, finance, business, securities, entrepreneurship, and in the last few years, crypto and blockchain regulation. He began his academic career at Valparaiso University Law School and taught there from 2010 to 2017, then joined the University of Missouri-Kansas City Law School. His earlier scholarship explored the intersectionality of tax and finance, and in 2019 he expanded his focus to include the law and regulation of blockchain technologies.

In 2020, he published his first book, A Short and Happy Guide to Bitcoin, Blockchain and Crypto. He has two additional books in the works—Legal Issues in Blockchain & Crypto In a Nutshell, and Blockchain, Law & Policy: Materials, Problems & Interdisciplinary Considerations—to be published by West Academic Publishers. His articles have been published in academic journals such as the BNA Tax Management Real Estate Journal, Virginia Tax Law Review, Akron Law Review, Arizona State Law Journal, and the University of Missouri Kansas City Law Review. ...

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Deanna Newton Joins Pepperdine Tax Faculty

Deanna Newton, Caruso Family Faculty Fellow at Pepperdine Caruso Law School, will join the Pepperdine Caruso Law tenure-track faculty in August.

Deanna received her B.A. in political science from Loyola Marymount University in 2013; J.D. from Pepperdine Caruso Law School in 2017; and LL.M. in taxation from  Northwestern University Pritzker School of Law in 2018. She returned to Los Angeles and worked in KPMG's International Tax Group, where she advised multinational enterprises on tax planning matters, first as an Associate and then as a Senior Associate, from 2018-2022. Deanna taught Federal Income Tax as an adjunct professor at Pepperdine Caruso Law in Fall 2021 and Spring 2022.

In Fall 2022, Deanna was named the inaugural Caruso Family Faculty Fellow. The fellowship program is designed to help attorneys successfully transition from practice to tenure-track faculty positions.

Deanna taught Federal Income Tax in the 2022-2023 academic year and Federal Income Tax and Tax Policy in the 2023-2024 academic year. In 2023, she received the Waves of Excellence Teaching Award, the Waves of Excellence Service Award, and the Faculty Award at the Belonging Awards. Deanna primary research interests are international tax and tax policy. She has written two tax articles that have been accepted for publication in leading law reviews:

• Closing the Opportunity Gap, 102 N.C. L. Rev. ___ (2024) (presented at Boston College, Florida State, Pepperdine, Toronto,  and UC-San Francisco law schools)
• Inclusive Prosperity, 12 Tex. A&M L. Rev. ___ (2025) (presented at San Diego Law School)

Adam Kern Joins San Diego Tax Faculty

University of San Diego Law School has announced that Adam Kern will join its tenure-track faculty in August:

Adam Kernis a Furman Fellow at the NYU School of Law, where he studies tax law, tax policy, and law and philosophy. Professor Kern’s scholarship has been published or is forthcoming in the New York University Law Review [Taxing Pain And Suffering]; Tax Law Review [Progressive Taxation for the World, reviewed by Blaine Saito (Ohio State) here; The Use and Abuse of Location-Specific Rent]; Tax Notes [Progressive Formulary Apportionment: The Case for “Amount D”]; Philosophy & Public Affairs [Illusions of Justice in International Taxation]; Science [An Ethical Framework for Global Vaccine Allocation]; Politics, Philosophy & Economics [The Democratic Limits of Political Experiments]; and Analysis [Our Deeds, Ourselves].

Professor Kern also recently served as a Policy Advisor in the Office of Tax Policy of the U.S. Department of Treasury. He clerked for the Hon. Jed S. Rakoff of the United States District Court for the Southern District of New York, and practiced as a tax associate with Covington & Burling in Washington, D.C.

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Jennifer Bird-Pollan Leaves Kentucky For Wayne State

Jennifer Bird-Pollan, Associate Dean of Academic Affairs and Judge William T. Lafferty Professor of Law at Kentucky, has accepted a position beginning this summer as the Alan S. Schenk Distinguished Chair in Tax Law at Wayne State:

I've accepted a position as the Alan S. Schenk Distinguished Chair in Tax Law at Wayne State University Law School starting this summer. ... For me, being the first holder of this chair is a great honor, and the opportunity to move to Detroit, close to my parents and siblings, among lots of other loved ones, was one I couldn't pass up. It has been very hard to contemplate leaving Lexington, which we have called home for 14 years, but luckily, we're gonna do this the slow way. I'll be commuting to Detroit in the fall, and then on sabbatical next Spring. This way, our younger kid can finish high school here in Lex. Then, starting in Fall 2025, Stefan will start his position at Wayne, and we'll move up to Detroit permanently. It's a big move, but, in classic Bird-Pollan fashion, we are doing it in the most complicated way possible. Look out Michigan, here we come!!

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Assaf Harpaz Joins Georgia Tax Faculty

Assaf Harpaz, a visiting assistant professor at Drexel, will be joining the University of Georgia School of Law tax faculty as an assistant professor, effective Summer 2024: 

Assaf Harpaz’s scholarship focuses on the intersection of taxation and digitalization. Professor Harpaz is particularly interested in the tax challenges of digitalization and ways to adapt twentieth-century tax laws to modern business practices. In addition, he researches the use of tax expenditures and the historical expansion and politicization of the tax expenditure budget in the U.S. federal income tax system. Professor Harpaz serves on the law school’s intellectual life committee and teaches federal income tax and enterprise tax.

Professor Harpaz’s work has been published or is forthcoming in leading law journals including Yale Journal of International Law, Cornell Journal of Law and Public Policy, Pennsylvania Journal of International Law [reviewed by Mirit Eyal-Cohen (Alabama) here], and Law and Contemporary Problems. He has also written or has forthcoming expert pieces for WalletHub and Maurer Global Forum.

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Lily Batchelder Returns To NYU After Serving Over 3 Years As Assistant Secretary For Tax Policy

NYU Law News, Lily Batchelder Returns to NYU Law After Serving as the Treasury Department’s Assistant Secretary for Tax Policy:

Lily Batchelder will return to NYU Law in Spring 2024 after serving as assistant secretary for tax policy at the US Department of the Treasury. Batchelder, who is the Robert C. Kopple Family Professor of Taxation at the Law School, was nominated to the Treasury post by President Joe Biden and confirmed by the US Senate in 2021 by a vote of 64-34.

As assistant secretary, Batchelder led Treasury’s Office of Tax Policy (OTP), which is responsible for developing and implementing the federal government’s tax policies and programs, negotiating tax treaties, and providing estimates for the president’s budget, fiscal policy decisions, and cash management decisions. In collaboration with partners across the US government, OTP also helps shape economic policy, health and retirement policy and clean energy policy. This includes implementation of landmark legislation, such as the Inflation Reduction Act of 2022, the Infrastructure Investment and Jobs Act, the CHIPS and Science Act, SECURE 2.0, the American Rescue Plan, and the Affordable Care Act. Batchelder has also overseen US negotiations in the OECD-led international tax deal, which aims to reduce corporate profit shifting between high- and low-tax jurisdictions. ...

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David Gamage And Shruti Rana Leave Indiana-Bloomington For Missouri-Columbia

David Gamage, Professor of Law and William W. Oliver Chair in Tax Law at Indiana-Bloomington, has accepted a position at Missouri-Columbia as Law School Foundation Distinguished Professor of Tax Law and Policy, effective January 2024. Before coming to Indiana-Bloomington in 2016, David was a tenured tax professor at UC-Berkeley.

Professor David Gamage is a scholar of tax law and policy and also of health law and policy. He has written extensively on tax and budget policy at both the U.S. state and federal levels, as well as on tax theory, fiscal federalism, and the intersections between taxation and health care. Professor Gamage is ranked as the 9th most-cited U.S. tax law scholar and is the youngest scholar on that top-10 list. He is also ranked as the 5th most-downloaded U.S. tax law scholar.

Shruti Rana, David's wife, left her positions at Indiana-Bloomington in September 2023 for positions at Missouri-Columbia as Assistant Vice Chancellor for Inclusive Excellence and Strategic Initiatives and Professor of Law. She will resign from her position on the Bloomington City Council effective February 7, 2024.

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Gregg Polsky And Patrice Wylly Join NYU As Professors Of Tax Practice

NYU Law News, Gregg Polsky and Patrice Wylly ’15, LLM ’18 to Join NYU Law’s Tax Faculty:

Gregg Polsky, the Francis Shackelford Distinguished Professor in Taxation Law at the University of Georgia School of Law, and Patrice Wylly ’15, LLM ’18, a tax specialist at the trading firm Jane Street Group, will both join the NYU Law faculty as professors of practice in the Graduate Tax Program.

Polsky, a faculty member at the University of Georgia School of Law since 2016, focuses in his teaching and writing on federal income tax and business law. He has taught basic tax, corporate tax, partnership tax, business basics for lawyers, and a tax policy seminar. Polsky co-authored the casebook Federal Income Taxation: Cases and Materials and has published articles on private equity and venture capital tax strategies, corporate transactions, and executive compensation. ...

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NY Times: Why Tax Prof Neil Buchanan And Other Liberal Tenured Professors Are Leaving Florida's Public Universities

New York Times, In Florida’s Hot Political Climate, Some Faculty Have Had Enough:

Liberal-leaning professors are leaving coveted jobs with tenure. And there are signs that recruiting scholars has become harder.

Gov. Ron DeSantis had just taken office in 2019 when the University of Florida lured Neil H. Buchanan, a prominent economist and tax law scholar, from George Washington University.

Now, just four years after he started at the university, Dr. Buchanan has given up his tenured job and headed north to teach in Toronto. In a recent column on a legal commentary website, he accused Florida of “open hostility to professors and to higher education more generally.”

He is not the only liberal-leaning professor to leave one of Florida’s highly regarded public universities. Many are giving up coveted tenured positions and blaming their departures on Governor DeSantis and his effort to reshape the higher education system to fit his conservative principles.

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Kristin Hickman Will Not Join The Texas Faculty In January 2024 And Will Remain At Minnesota

Following up on my previous post, Kristin Hickman Leaves Minnesota For Texas (Effective January 2024):  Brian Leiter (Chicago) reports that Kristin Hickman will not be leaving Minnesota for Texas in January 2024, as previously announced by Texas. Kristin is #9 in the 2023 Google Scholar Tax Prof Rankings (H-Index Since 2018)  and #16 in the 2023 Google Scholar Tax Prof Rankings (H-Index All.

Lee-ford Tritt Named Director Of Tax Programs At Florida

Lee-ford Tritt has been named Director of Tax Programs at Florida. His forthcoming and recent publications include:

• An Organizational Theory of Business Trusts (forthcoming 2025)
• The Decline of Trust Exceptionalism (forthcoming 2025)
• Data Trusts: Their Use and Limitations (forthcoming 2024)
• The Curious Case of the James Brown Estate, 92 Geo. Wash. L. Rev. (forthcoming 2024)
• In the Interest of Justice: Judicial Overreach in Trust Construction (forthcoming 2023)
• The Use of AI-Based Technologies in Arbitrating Trust Disputes, 58 Wake Forest L. Rev. (forthcoming 2023)
• Litigation Blues for Red-State Trusts : Judicial Construction Issues for Wills and Trusts, 72 U. Fla. L. Rev. 841 (2020)

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Tax Prof Kyle Logue Named Interim Dean At Michigan Law School

University of Michigan Record, Kyle Logue Appointed Law School’s Interim Dean:

Kyle D. Logue, the Douglas A. Kahn Collegiate Professor of Law, has been appointed interim dean of the Law School.

Logue currently serves as associate dean for faculty and research in law. He will succeed Mark West, whose term ends Dec. 31.

His appointment, approved Oct. 19 by the Board of Regents, is effective Jan. 1 and runs until a permanent dean is appointed.

“I am delighted that Professor Logue has agreed to lead the Law School as interim dean. His outstanding reputation as a legal scholar and colleague, coupled with his wealth of experience as a faculty member, administrator and researcher, makes him an ideal fit for this role,” said Laurie McCauley, provost and executive vice president for academic affairs. ...

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Phyllis Taite Leaves Oklahoma City For University Of Oklahoma

Phyllis Taite is leaving Oklahoma City to join the faculty at the University Oklahoma. 

Professor Phyllis Taite is a renowned tax scholar who focuses her research on leading issues in tax policy and social justice. She serves as a speaker, panelist and commenter in various venues nationally and internationally. As a highly sought after speaker, she has presented her research for diverse organizations such as Georgetown University Law Center, Beverly Hills Bar Association, Brookings Institute Tax Policy Center and American College, American College of Trust and Estate Counsel (ACTEC), and the American Bar Association, to name a few. As a community leader, she serves numerous committees including the Joint Center Tax Policy Advisory Committee, Tax Policy, Estate and Gift Tax Committees for ACTEC, and Association of American Law Schools Taxation Section Executive Committee Member. Her favorite activities are visiting museums with her daughter and watching or attending UFC events with her son.

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Blaine Saito Leaves Northeastern For Ohio State

Blaine Saito is leaving Northeastern to join the faculty at Ohio State, effective August 15, 2023.

Professor Saito's research and teaching are within the areas of taxation. He is particularly interested in how the tax law shapes social policy, the management of the tax system, and the tax law's interaction with democratic ideals. His approach seeks to bridge across different lenses, like public administration, democratic thinking, economics, and political science.

Professor Saito currently teaches courses in Federal Income Taxation and Tax Policy.

Prior to joining the, Professor Saito worked for the U.S. Department of Justice Tax Division in the Court of Federal Claims Section, where he litigated federal tax cases. He also served as a clerk to Judge Richard R. Clifton of the United States Court of Appeals for the Ninth Circuit and worked at various large law firms. Professor Saito has also worked as a Legislative Assistant for a Member of Congress.

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Lilian Faulhaber Named Vice Dean At Georgetown

Lilian Faulhaber (Google Scholar), Ralph H. Dwan Chair in Taxation, has been named Vice Dean at Georgetown:

Lilian V. Faulhaber is the Vice Dean and Ralph H. Dwan Chair in Taxation. She teaches courses on federal income taxation, EU tax, international taxation, tax policy, and international business law. Her writing focuses on tax competition, tax avoidance, international taxation, charitable giving, and European Union law.

Before joining the Georgetown faculty, Dean Faulhaber was an Advisor to the Base Erosion and Profit Shifting (BEPS) Project at the Organisation for Economic Co-operation and Development (OECD). Prior to her work at the OECD, she was an Associate Professor at Boston University School of Law. Dean Faulhaber clerked for Senior Judge Robert E. Keeton and Judge William G. Young, both on the U.S. District Court for the District of Massachusetts, and was an associate at Cleary Gottlieb Steen & Hamilton LLP in New York. She is a graduate of Harvard College, Cambridge University, and Harvard Law School, where she was editor-in-chief of the Harvard International Law Journal.

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Dhammika Dharmapala To Leave Chicago For Berkeley

Dhammika Dharmapala (Chicago; Google Scholar) has accepted a lateral offer from UC-Berkeley: 

Dhammika Dharmapala joined the Law School after having served as the Walter Schaefer Visiting Professor in the winter and spring quarters of 2014. He was previously a professor at the University of Illinois at Urbana-Champaign. He serves as co-editor of the Journal of Law and Economics, and is an International Research Fellow of the Oxford University Centre for Business Taxation and a fellow of the CESifo Research Network (based in Munich). He serves on the Advisory Board of the Urban-Brookings Tax Policy Center, and has previously served on the Boards of the American Law and Economics Association, the National Tax Association, and the International Institute of Public Finance. He has previously held postdoctoral or visiting positions at Harvard, Michigan, Georgetown, and the Australian National University.

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Jonathan Choi Leaves Minnesota For USC

Jonathan Choi (Minnesota; Google Scholar) has accepted a lateral offer from USC effective Fall 2023:

Professor Jonathan H. Choi specializes in law and artificial intelligence (applying natural language processing to study legal issues), statutory interpretation, and tax law.

Professor Choi earned his B.A. from Dartmouth College, summa cum laude, with a triple major in Computer Science, Economics, and Philosophy and high honors for his Computer Science thesis. He received a J.D. from the Yale Law School, where he was Executive Bluebook Editor of the Yale Law Journal. Before entering the academy, he practiced tax law at Wachtell, Lipton, Rosen & Katz.

Professor Choi has published articles in the New York University Law Review, Stanford Law Review, Yale Journal on Regulation, and Yale Law Journal, among others. His work has been covered by a wide variety of news outlets, including ABC News, Bloomberg, CBS News, CNN, the Daily Mail, Fox News, NBC Nightly News, the New Yorker, Reuters, the Star Tribune, and the Washington Post.

His recent publications include:

• Measuring Clarity in Legal Text, 91 U. Chi. L. Rev. __ (2024) 
• Subjective Costs of Tax Compliance, 108 Minn. L. Rev. __(2024) (with Ariel Jurow Kleiman (Loyola-LA; Google Scholar))
• ChatGPT Goes to Law School, 72 J. Legal Educ. __ (2023) (with Kristin Hickman (Minnesota; Google Scholar), Amy Monahan (Minnesota) & Daniel Schwarcz (Minnesota; Google Scholar)) 

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Over 50+ Years, The NYU Tax VAP Program Has Launched Dozens Of Tax Prof Careers

NYU Law News, The Visiting Assistant Professor of Tax Law Program Has Launched Multiple Generations of Tax Law Leaders:

The Visiting Assistant Professor of Tax Law program, formerly known as the Acting Assistant Professor of Tax Law program, has been a successful launching pad for generations of tax law academics. VAPs typically spend two years at the Law School as full-time, non-tenure-track instructors. During their second year, they seek tenure-track positions in the law school academic job market.

While at NYU Law, VAPs devote considerable time to developing their research agendas and working on their scholarship. In addition to teaching a course in the Graduate Tax Program each semester, VAPs serve as assistant editors of the Tax Law Review. VAPs benefit from the tax faculty’s mentorship as they develop their scholarship and prepare for the academic job market. They also participate in faculty workshops and conferences, including the renowned Tax Policy and Public Finance Colloquium.

Jon Endean and Rita Julien, the current VAPs, bring the total number of participants in the history of the program to 78. [1961-2023 list] ...

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Kristin Hickman Leaves Minnesota For Texas

Kristin Hickman (McKnight Presidential Professor in Law, Distinguished McKnight University Professor, and Harlan Albert Rogers Professor in Law at University of Minnesota Law School) has accepted a lateral offer from the University of Texas School of Law effective January 2024:

Professor Kristin E. Hickman is a leading authority in the fields of tax administration, administrative law, and statutory interpretation. Her articles on these topics have appeared in the Columbia Law Review, Virginia Law Review, Cornell Law Review, and Duke Law Journal, among other publications. She co-authors the Administrative Law Treatise on federal administrative law with Richard J. Pierce, Jr. Her scholarly work has been cited several times in opinions of the United States Supreme Court and as well as regularly in lower court judicial opinions and court briefs.

In 2018-19, Professor Hickman served as Special Adviser to the Administrator of the Office of Information and Regulatory Affairs in Washington, D.C.  She presently serves as one of forty public members and chair of the judicial review committee for the Administrative Conference of the United States. She has served as a member of the Governing Councils of the American Bar Association’s Section of Administrative Law and Regulatory Practice and the Minnesota State Bar Association Administrative Law Section. She is a Fellow of the American College of Tax Counsel.

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A Conversation With Ellen Aprill (Loyola-L.A.)

Following up on my previous post, Loyola-L.A. Hosts Festschrift, Symposium, And Celebration To Honor Ellen Aprill:  

Michael Hartmann (Center for Strategic Giving), A Conversation with Loyola Law School’s Ellen P. Aprill (Part 1 of 2) 

Ellen P. Aprill joined the faculty at Loyola Law School in Los Angeles in 1989 after having worked at the U.S. Department of the Treasury’s Office of Tax Policy. During the almost three and half decades since then, she has studied, written, and taught—law students, legal practitioners, and nonprofit grantmakers and grant recipients alike—about both the concepts underlying and the “in-the-weeds” intricacies of nonprofit tax law. She’s done so with intelligence and a keen eye for detail, combined with a personal kindness and grace.

Aprill is now a professor emerita at the school, having retired last year. ...

Aprill was kind enough to join me for a recorded conversation late last month. The just less than 15-minute video below is the first of two parts of our discussion; the second is here. In the first part, we talk about her career, the different revenue-raising and regulatory roles of the IRS, the non-revenue-related role of state attorneys general, the tax treatment of private-foundation endowments, and the challenges of following complicated IRS rules for small foundations.

 

Michael Hartmann (Center for Strategic Giving), A Conversation with Loyola Law School’s Ellen P. Aprill (Part 2 of 2):

In the second part, we discuss the taxation of higher-education endowments, comparing and contrasting the rationale for it to that for taxing private-foundation endowments, and explores some tax ramifications of other, newly emerging forms of giving.

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Steven Dean Leaves Brooklyn For Boston University

After visiting at Boston University in the Fall 2022 semester, Steven Dean (Brooklyn) has accepted a tenured lateral position at the law school and will be a faculty affiliate of the Center for Antiracist Research:

In his forthcoming book Global Jim Crow: Taxation and Racial Capitalism (Oxford University Press 2023), Dean explains how racial bias helped create and continues to sustain a global tax system that favors wealthy states. He has coauthored three books with other Brooklyn Law professors: For-Profit Philanthropy (Oxford University Press 2023) and Social Enterprise Law: Trust, Public Benefit and Capital Markets (Oxford University Press 2017) with Dana Brakman Reiser and Federal Taxation of Corporations and Corporate Transactions (Aspen Publishers 2018) with Brad Borden. He has testified before the US House Ways and Means Committee and been a consultant to the Organization for Economic Cooperation and Development.

Dean serves as codirector of the Dennis J. Block Center for the Study of International Business Law. He serves on the board of the National Tax Association and serves the American Bar Association as a member of the diversity committee of its Tax Section and a member of the editorial board for its journal, The Tax Lawyer. He serves the New York State Bar Association as a member of the executive committee of its Tax Section and as a member of its professional ethics committee.

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Miranda Perry Fleischer Named Richard And Kay Woltman Professor In Finance At San Diego

USD School of Law Announces Four New Professorships:

Miranda Perry Fleischer will become the Richard and Kay Woltman Professor in Finance. A renowned scholar whose research bridges tax and philosophy, Professor Fleischer heads the USD School of Law Tax Speaker Series. She was previously named a University Professor for the 2020-2021 academic year, the highest faculty honor given at USD.

Her recent publications include:

• The Architecture of a Basic Income, 87 U. Chi. L. Rev. 625 (2020) (with Daniel Hemel (NYU)) (reviewed by David Elkins (Netanya) and by Susan Morse (Texas)) 
• Atlas Nods: The Libertarian Case for a Basic Income, 2017 Wis. L. Rev. 1189 (with Daniel Hemel (NYU)) (reviewed by Ari Glogower (Northwestern))
• Divide and Conquer: Using an Accessions Tax to Combat Dynastic Wealth Transfers, 57 BC L. Rev. 913 (2016)

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Doug Shackelford Abruptly Retires As UNC Kenan-Flagler Business School Dean: ‘I’m Very Tired’

Triangle Business Journal, UNC Kenan-Flagler Business School Searching For New Leader After Shackelford Abruptly Retires:

After nearly a decade in the role, Doug Shackelford has suddenly stepped down as the dean of the UNC Kenan-Flagler Business School.

Shackelford's abrupt retirement is effective today following the university announcing the move on Friday afternoon. A specific reason for the timing of the decision was not given. ...

Shackelford's retirement comes a few weeks after a former UNC-Chapel Hill student, Angelica Rose Brown, filed a lawsuit against three Kenan-Flagler professors and the UNC Board of Governors alleging race discrimination and retaliation. Shackelford is not mentioned in the lawsuit, which was filed Aug. 30 in the U.S. District Court for North Carolina’s Middle District.

The Daily Tar Heel reports that in a letter sent to faculty and staff Friday morning, Shackelford said, "I have run as hard as I could for as long as I could. I can’t continue at the pace this School deserves. I regret that I didn’t anticipate things better. I could tell that I was not recovering from long weeks as quickly as I had in the past and I was unduly frustrated at times, but I failed to foresee this timing." ...

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Tax Prof Moves, 2020-23

Here is a list of (1) visiting assistant professor hires; (2) entry-level hires; (3) lateral moves; (4) promotions, tenures, chairs, and professorships; (5) administrative appointments: (6) visits; and (7) retirements involving tax professors in 2016-2020. (Email me any omissions.) 

VAP Hires

• Jon Endean to NYU (2022)
• Luís C. Calderón Gómez to NYU (2021)
• Assaf Harpaz to Drexel (2022) 
• Jeesoo Nam to NYU (2019-2021)
• Rita Julien to NYU (2022)
• Deanna Newton to Pepperdine (2022) 

Entry Level Hires

• Luís C. Calderón Gómez (VAP, NYU) to Cardozo (2022)
• Nyamagaga "Gaga" Gondwe (VAP, NYU) to Wisconsin (2022)
• Jeesoo Nam (VAP, NYU) to USC (2021)
• Amanda Parsons  (VAP, Columbia) to Colorado (2022)
• Emily Yaun to Washington & Lee (2022) (Clinical Assistant Professor)

Lateral Moves

• Jordan Barry (San Diego) to USC (2021)
• Jake Brooks (Georgetown) to Fordham (2022)
• Dorothy Brown (Emory) to Georgetown (2022)
• Emily Cauble (DePaul) to Wisconsin (2022) 
• Kim Clausing (U.S. Treasury) to UCLA (2022) 
• Ariel Jurow Kleiman (San Diego) to Loyola-L.A. (2021)
• Diane Lourdes Dick (Seattle) to Iowa (2022)
• Ari Glogower (Ohio State) to Northwestern (2022) 
• Jacob Goldin (Stanford) to Chicago (2022)
• Daniel Hemel (Chicago) to NYU (2022)
• Linda D. Jellum (Mercer) to Idaho (Fall 2022)
  
• Shu-Yi Oei (Boston College) to Duke (January 2023) 
• Emily Satterthwaite (Toronto) to Georgetown (2021)
• Phyllis Taite (Florida A&M) to Oklahoma City (2021)

Promotions, Tenures, Chairs, and Professorships

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Genevieve Tokić Joins Northwestern Graduate Tax Program As Associate Director|Senior Lecturer

Professor Genevieve Tokić has joined the Law School as the Associate Director and Senior Lecturer in the Tax Program. Previously, Professor Tokić practiced in the tax group of McDermott Will & Emery’s Chicago office [2012-15] and later in the National Tax Department of Ernst & Young LLP [2019-22]. Her practice focused on international tax planning and advising multinational corporations on cross-border transactions. Professor Tokić has also held tenure-track teaching positions at Northern Illinois University College of Law [2015-19] and Texas Tech University School of Law [2009-12]. 

She has co-authored a casebook on international taxation and has published a number of articles in tax journals and law reviews. She holds a law degree from New York University School of Law, and obtained her LL.M. in Taxation, with honors, from the Northwestern Tax Program.

Ari Glogower Leaves Ohio State For Northwestern

Professor Ari Glogower is joining the Law School as a Professor of Law. Professor Glogower, who comes to us from The Ohio State University Moritz College of Law, is a highly respected scholar of tax law and policy, with a focus on economic inequality and progressive tax design, and he will contribute greatly to our leading tax program. His articles have been published or are forthcoming in prominent journals including the Michigan Law Review [A Constitutional Wealth Tax], the Minnesota Law Review [The Progressivity Ratchet], New York University Law Review [Progressive Tax Procedure], and the Tax Law Review [Taxing Capital Appreciation].

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Assaf Harpaz Joins Drexel As A Tax VAP

Assaf Harpaz has joined Drexel Kline School of Law as a Visiting Assistant Professor:

His principal areas of interest include tax policy and international taxation. His prior publications include Tax Policy and COVID-19: An Argument for Targeted Crisis Relief, forthcoming in the Cornell Journal of Law and Public Policy, and Taxation of the Digital Economy: Adapting a Twentieth Century Tax System to a Twenty-First-Century Economy, published in the Yale Journal of International Law in 2021.

Professor Harpaz earned his LLB from the Hebrew University of Jerusalem Faculty of Law. He earned his LLM in International Taxation from the University of Florida Levin College of Law, and his SJD from Duke University School of Law. He was also a Nathan J. Perilman Fellow at the Duke Center for Jewish Studies. Before coming to the U.S., Professor Harpaz practiced commercial law in Israel.

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Shu-Yi Oei Leaves Boston College For Duke

Shu-Yi Oei (Boston College; Google Scholar) has accepted a lateral offer from Duke beginning January 2023. Her recent publications include:

• World Tax Policy in the World Tax Polity? An Event History Analysis of OECD/BEPS Inclusive Framework Membership, 47 Yale J. Int'l L. ___ (2022)
• Slack in the Data Age, 73 Ala. L. Rev. 47 (2021) (with Diane Ring)
• Regulating in Pandemic: Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis (with Hiba Hafiz, Diane Ring & Natalya Shnitser) 
• When Data Comes Home: Next Steps in International Taxation’s Information Revolution, 64 McGill L.J. 707 (2020) (with Diane Ring)
• Tax Law’s Workplace Shift, 100 B.U. L. Rev. 651 (2020) (with Diane Ring)
• Legislation and Comment: The Making of the § 199A Regulations, 69 Emory L.J. 209 (2019) (with Leigh Osofsky)
• Constituencies and Control in Statutory Drafting: Interviews with Government Tax Counsels, 104 Iowa L. Rev. 1291 (2019) (with Leigh Osofsky)
• Leak-Driven Law, 65 UCLA L. Rev. 532 (2018) (with Diane Ring)
• The Offshore Tax Enforcement Dragnet, 67 Emory L.J. 655 (2018)

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Tax Prof Debby Geier Retires After 33 Years At Cleveland State

Lee Fisher (Dean, Cleveland-Marshall), Changing of the Guard:

Professor Geier clerked for the Honorable Monroe G. McKay of the United States Court of Appeals for the Tenth Circuit. She worked in the tax group of the Wall Street firm of Sullivan & Cromwell in New York before joining the CSU C|M|LAW faculty to teach Tax law. In an effort to reduce student textbook costs, she is the sole author of U.S. Federal Income Taxation of Individuals, an e-textbook that students can download for free. Professor Geier has been a Visiting Professor of Law at Washington University, the University of Michigan, the University of Florida in Gainesville and the University of Alabama. She is a member of the American Law Institute and has served both as a member of the Executive Committee and as Chair of the Tax Section of the Association of American Law Schools.

In retirement, Professor Geier plans to continue updating her e-textbook in addition to teaching. She intends to do more traveling and develop her photography skills.

What have you enjoyed most about your time at C|M|LAW?
"What I have enjoyed the most in my 33 years at Cleveland State University's College of Law is its students. I have had the privilege of being a visiting professor at four other law schools, and I was always happy to come home. As I say in the Preface to my textbook, which is dedicated to my CSU students, 'you rock!'."

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After Failed Search Following Resignation Of Dean Due To Mishandling Of Sexual Misconduct Allegations, Tax Prof Elaine Gagliardi Named Interim Dean At Montana Law School

Following up on my previous post, Montana Law School Dean, Associate Dean Resign Following Student Walkout Over Mishandling Of Sexual Misconduct Allegations; Provost Temporarily Takes Control:  Missoulian, University of Montana Law School Names Interim Dean After Search Comes Up Short:

The search for a new dean for the University of Montana’s Alexander Blewett III School of Law returned to square one after offers to some of the finalists were rejected.

Dave Kuntz, the university’s director of strategic communications, confirmed that the university did make offers to finalists that visited campus, but did not specify how many offers were made or other details. ...

Beginning July 1, the law school will be led by Elaine Gagliardi as interim dean. Gagliardi has served as a faculty member at the university since 2001, including a wide range of administrative capacities such as Associate Dean of Academic Affairs from 2007-2010 and Associate Dean of Students from 2015-2017...

Former law school Dean Paul Kirgis resigned from the position in early October following a student-led walkout after women from the law school said that he and Associate Dean Sally Weaver discouraged them from reporting allegations of sexual harassment and assault to the university’s Office of Equal Opportunity and Title IX, initially reported by the Daily Montanan.

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Keith Fogg To Retire As Harvard's Tax Clinic Director

Law360, This Change Could Ease Filing Burden, Retiring Tax Prof. Says:

As Harvard tax clinic director, Fogg has seen or done most of what there is to see and do in tax law over his career. He's seen a lot of the U.S., too — he biked from California to Florida a couple of years ago while on sabbatical — and is looking forward to doing some international travel once he retires from the Harvard Federal Tax Clinic this summer.

As that date approaches, [T. Keith] Fogg took the time to speak with Law360 about his career, challenges facing the IRS and the outlook for the future of tax policy.

Prepopulating tax returns is one policy change that would help people save money and stay compliant, as tax filing can get complicated for folks who work several jobs or have multiple bank or brokerage accounts, Fogg said.

Taxpayers spend around $300 billion annually to file their tax returns, according to a recent paper from the National Bureau of Economic Research, which found that more than two-fifths of returns could be accurately prepopulated and that such a system could reduce the tax gap [Lucas Goodman (Office of Tax Analysis, U.S. Treasury Department), Katherine Lim (Federal Reserve Bank, Minneapolis), Bruce Sacerdote (Dartmouth) & Andrew Whitten (Office of Tax Analysis, U.S. Treasury Department), Automatic Tax Filing: Simulating a Pre-Populated Form 1040]. ...

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Kim Clausing Leaves Treasury Department To Return To UCLA

Bloomberg, Treasury Tax Official Leaving Biden Administration:

The Treasury Department’s deputy assistant secretary of tax analysis, Kimberly Clausing, is leaving the Biden administration.

Clausing, an expert on corporate profit shifting, was part of the administration’s team that sought to recoup money the government was owed but didn’t collect. She pushed to increase taxes on corporations and wealthy Americans, including upping the domestic corporate rate to 28%.

Tuesday was her last day, according to people familiar with the matter. Clausing is returning to academia, a Treasury spokeswoman said. Clausing was an economics professor at Reed College in Oregon before she took a post at UCLA School of Law. ...

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Susan Morse Named Associate Dean For Academic Affairs At Texas

Dean-Designate Chesney Announces New Associate Deans (May 31, 2022):

Texas Law has announced that four current faculty members—Susan Morse, Melissa Wasserman, Shavonne Henderson, and Eden Harrington—have agreed to serve the law school community as Associate Deans, effective July 1. Collectively, this group will form the dean’s senior leadership team, advising the dean while also carrying out the charges described below.

“We are all very fortunate (me most of all) to have such a talented group of people take on these important roles,” said Dean-Designate Bobby Chesney.

Announcing Our New Associate Deans

ASSOCIATE DEAN FOR ACADEMIC AFFAIRS SUSAN MORSE
The Associate Dean for Academic Affairs is charged with curating our curriculum, promoting pedagogical excellence, and addressing a wide range of faculty and student-related issues.

Susan Morse joined the University of Texas law faculty in 2013. She studies and writes about  international tax policy, tax compliance and regulatory design. She is interested in the interaction between legal systems and private ordering. 

Recent writings in tax policy include The Quasi-Global GILTI Tax, 18 Pitt. Tax Rev. 1932 (2021) (symposium contribution);  Do Tax Compliance Robots Follow the Law? (symposium contribution), 16 Ohio State Tech. L. J. 278 (2020); GILTI: The Co-operative Potential of a Unilateral Minimum Tax, 2019 British Tax Rev. 512; Does Parenting Matter?  U.S. Firms, Non-U.S. Firms, and Global Tax Accruals (with Eric J. Allen), 4 J. L. Fin. & Acct'g 239 (2019); International Cooperation and the 2017 Tax Act, 128 Yale L. J. Forum 362 (Oct. 25, 2018) and Seeking Comparable Transactions in Patent and Tax, 37 Rev. Litig. Brief (2018).

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Pepperdine Caruso Law Welcomes New Faculty

Pepperdine Caruso Law Welcomes New Faculty Members in the 2022-23 Academic Year:

Pepperdine Caruso Law is pleased to welcome four new faculty members joining us in August,  whose teaching and research focus on areas of law including the Second Amendment, the treatment of marginalized populations, criminal law, and tax law. Included in this distinguished group are tenure-track faculty and our first Pepperdine Caruso Family Law Fellow.

Jake Charles, who writes and teaches on the Second Amendment and firearms law, comes to Pepperdine from Duke University School of Law where he served as the inaugural executive director of the Duke Center for Firearms Law and remains an affiliated scholar. Charles earned a B.A. in criminology, law and society, and psychology and social behavior from the University of California, Irvine; M.A. degrees in theology and philosophy from Biola University; and his J.D. from Duke Law School. His most recent article, Securing Gun Rights By Statute: The Right to Keep and Bear Arms Outside the Constitution, was published in 120 MIch. L. Rev. 581 (2022)

Mary Hoopes, whose research examines how legal and political institutions serve marginalized populations, joins us from the University of California, Berkeley, School of Law, where she was the Director of Research at the Berkeley Judicial Institute. Hoopes earned a B.S. at the University of Notre Dame, her J.D. from Cornell Law School, and a Ph.D. from Berkeley Law. At Pepperdine, Hoopes will serve as the co-director of the Wm. Matthew Byrne, Jr. Judicial Clerkship Institute. Her most recent article, Regulating Marginalized Labor, was published in 73 Hastings L.J. 1041 (2022).

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Daniel Hemel Leaves Chicago For NYU

After visiting at NYU for the 2021-22 academic year, Daniel Hemel (Chicago; Google Scholar) has accepted a tenured position at NYU. Daniel's recent scholarship includes:

• "Regulation and Redistribution with Lives in the Balance," __ University of Chicago Law Review __ (2022) (forthcoming). ssrn
• "The Federalist Safeguards of Progressive Taxation," 93 New York University Law Review __ (forthcoming). ssrn
• "Trademark Law Pluralism," 88 University of Chicago Law Review 1025 (2021) (with Lisa L. Ouellette). ssrn www
• "Beyond the Dignity of Work Comment on M. Sandel’s The Tyranny of Merit," 1 American Journal of Law and Equality 33 (2021). www
• "What Role Should Governments Play in Setting Rewards for Medical Innovation?," 11 Journal of Intellectual Property and Entertainment law 1 (2021) (with Michael Abramowicz & Bhaven Sampat).
• "The Behavioral Elasticity of Tax Revenue," 13 Journal of Legal Analysis 381 (2021) (with David A. Weisbach). www
• "Can Structural Changes Fix the Supreme Court?," 35 Journal Of Economic Perspectives 119 (2021). www
• "Taxing Buybacks," 38 Yale Journal on Regulation 246 (2021) (with Gregg D. Polsky). www
• "Four Futures for U.S. Pandemic Policy," 2021 University of Chicago Legal Forum 145 (2021). www
• "The Architecture of a Basic Income," 87 University of Chicago Law Review 625 (2020) (with Miranda P. Fleischer). www

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University Of Wisconsin Hires Two New Tax Profs

University of Wisconsin Law School, Two New Faculty Bring Wealth of Expertise to Tax Law Area:

The University of Wisconsin Law School is pleased to announce two new tax law hires, strengthening its long tradition of excellence in research and teaching. Emily Cauble and Nyamagaga "Gaga" Gondwe will join the UW Law faculty this summer and begin teaching in the fall.

"We're thrilled to welcome Emily and Gaga to the University of Wisconsin Law School community," said Law School Dean Daniel Tokaji. "With Professors Cauble and Gondwe joining Susannah Tahk on our tax law faculty, our strength in this area has tripled. Their hiring reinforces our commitment to world-class scholarship, while ensuring our students will learn from leading experts in their fields."

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Jacob Goldin Leaves Stanford For Chicago

Jacob Goldin (Stanford; Google Scholar) has accepted a lateral offer from Chicago:

Trained as a lawyer and economist, his research focuses on the taxation of low income households and the application of behavioral economics to the design of policy. Prior to joining the Stanford faculty in 2016, Professor Goldin worked in the Office of Tax Policy at the U.S. Treasury Department and clerked for Judge Richard Posner of the Seventh Circuit Court of Appeals. He holds a J.D. from Yale Law School and a Ph.D. in economics from Princeton University.

His recent publications include:

• Whose Child is this? Improving Child-Claiming Rules in Safety Net Programs, 131 Yale L. J. ___ (2022) (with Ariel Jurow Kleiman (Loyola-L.A.))
• The Claiming of Children on U.S. Tax Returns, 2017-2019 (with Geoffrey Gee (U.S. Treasury Department, Office of Tax Analysis), Joseph Hancuch (U.S. Treasury Department, Office of Tax Analysis), Ithai Lurie (U.S. Treasury Department, Office of Tax Analysis) & Vedant Vohra (Stanford))
• Health Insurance and Mortality: Experimental Evidence from Taxpayer Outreach, 136 Q. J. Econ. (2021) (with Ithai Z Lurie (U.S. Treasury Department, Office of Tax Analysis) & Janet McCubbin (U.S. Treasury Department, Office of Tax Analysis))

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Diane Lourdes Dick Leaves Seattle For Iowa

Diane Lourdes Dick, William C. Oltman Professor of Teaching Excellence and Professor of Law at Seattle, has accepted a position at Iowa:

Professor Diane Lourdes Dick focuses her teaching and scholarship on business and tax law, with particular emphasis on commercial finance, business bankruptcy and out-of-court restructuring, mergers and acquisitions, and business entity taxation.

A prolific author, Diane has published or forthcoming articles in law reviews, peer-reviewed journals, practitioner-oriented publications, and on prominent commercial law blogs. Diane's work has been selected via blind review for highly competitive conferences, including the 16th Annual Yale/Stanford/Harvard Junior Faculty Forum, the Emerging Scholars in Commercial and Consumer Law panel of the American Association of Law Schools Annual Meeting, and the George Washington University Center for Law, Economics & Finance Junior Faculty Business and Financial Law Workshop. She has been invited to deliver lectures at the Harvard Kennedy School, The Brookings Institution, and at professional association meetings, law schools, and graduate tax programs around the country. Her scholarship has been showcased by The New York Times and Reuters Breaking Views, and has been cited and discussed by courts and litigants.

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Christine Kim Leaves Utah For Cardozo

Dean Melanie Leslie Appoints Professor Christine Kim to the Faculty:

Dean Melanie Leslie is pleased to announce the appointment of Young Ran (Christine) Kim [Google Scholar] as a Professor of Law. “It is my pleasure to welcome Christine Kim to our faculty. Her expertise in international tax law, technology, and complicated investment structures will be a tremendous addition to our strong program in taxation,” said Dean Leslie.

Kim is currently an Associate Professor of Law at the University of Utah, S.J. Quinney College of Law where she teaches Federal Income Tax, Taxation of Business Entities, and International Tax (Seminar).

“I am very pleased to join Cardozo Law School. I have been a big fan of the excellent student body and highly accomplished faculty members at Cardozo, and am thrilled to be a part of a strong tax cohort. I hope to contribute to Cardozo’s diverse community as well as its extraordinary curriculum that combines practical experiences and scholarly insights. It is also exciting to be back in the Village! I look forward to joining the Cardozo community this summer,” said Kim.

Kim’s research centers on international tax, business tax, and taxation in the digital economy. Her paper (with Darien Shanske) Taxing Digital Platforms, is forthcoming in the Notre Dame Law Review in 2023. Her work has been published in the UCLA Law Review [Blockchain Initiatives for Tax Administration], UC Irvine Law Review [Insulation by Separation: When Dual-Class Stock Met Corporate Spin-offs], Alabama Law Review [Digital Services Tax: A Cross-border Variation of the Consumption Tax Debate], UC Davis Law Review [Taxing Teleworkers], Harvard International Law Journal [A New Framework for Digital Taxation], and Virginia Tax Review [Carried Interest and Beyond: The Nature of Private Equity Investment and Its International Tax Implications], among others. ...

Kim is actively involved in the Teaching Tax Committee and the American Bar Association Tax Section and has been on the Steering Committee for the Junior Tax Scholars’ Workshop. She has been a Guest Blogger for TaxProf Blog’s Weekly SSRN Tax Article Review and Roundup, and has been quoted numerous times in Law360 and Bloomberg Law.

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Michelle Layser Leaves Illinois For San Diego

USD School of Law Announces Addition of Michelle D. Layser to Tax Law Faculty:

The University of San Diego (USD) School of law is excited to announce that Professor Michelle D. Layser (JD/LLM) [Google Scholar] will be joining the tax law faculty at the start of the Fall 2022 semester. Professor Layser brings with her an extensive knowledge of the intersection of tax law and social policy.

Professor Layser is currently an Assistant Professor Law at the University of Illinois College of Law, where she has taught courses on partnership taxation, state and local taxation, business taxation, and affordable housing and community development law. Prior to that, Professor Layser taught at the Georgetown University Law Center where she served as a Law Research Fellow and taught a seminar course on taxation and social justice.

Major themes in Professor Layser’s research include the use of tax expenditures to deliver public goods, and the effects of these expenditures on economic and social inequality. Her work has been published in the Tax Law Review [How Place-Based Tax Incentives Can Reduce Geographic Inequality], the UC Irvine Law Review [A Spatial Analysis Of Place-Based Tax Incentives], the Wisconsin Law Review [The Pro-Gentrification Origins Of Place-Based Investment Tax Incentives And Community Oriented Reform], and the Indiana Law Journal [How Federal Tax Law Rewards Segregation] among other journals. Her most recent research, which explores how states can overcome constitutional barriers to place-based tax incentive reform, is forthcoming in the University of Pennsylvania Law Review. In addition to her scholarly publications, Professor Layser has also written various articles for the Illinois Institute of Government & Public Affairs, Law360, The Conversation, and the TaxProf Blog. Professor Layser has presented her work at institutions around the country.

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Dorothy Brown Leaves Emory For Georgetown

Dorothy Brown (Emory; Google Scholar) has accepted a tenured lateral offer from Georgetown:

Dorothy A. Brown is Asa Griggs Candler Professor of Law at Emory University School of Law and an advocate for economic and social justice. She is the author of The Whiteness of Wealth: How the Tax System Impoverishes Black Americans — And How We Can Fix It (Crown 3/23/2021). She is well known for her work in a variety of areas: the effects of tax policy by race, class, and/or gender; workplace equity and inclusion; and law school reform. She is also the author of the path breaking Critical Race Theory: Cases, Materials and Problems currently in its third edition, which applies a racial lens to foundational law school courses such as contracts, property, civil and criminal law and procedure. She is a co-author of Federal Income Taxation: Cases, Problems, and Materials (West Academic Publishing, Sixth and Seventh editions).

She has appeared on CNN, MSNBC, and Bloomberg, and has written numerous opinion pieces addressing current events in the New York Times, The Atlantic, CNN Opinion, Washington Post, Forbes, National Law Journal and Bloomberg View to name a few.

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Sarah Lawsky Named Vice-Dean At Northwestern

Sarah Lawsky, Associate Dean of Academic Programs and Stanford Clinton Sr. and Zylpha Kilbride Clinton Research Professor of Law, has been promoted to Vice Dean at Northwestern:

Lawsky’s promotion from Associate Dean of Academic Programs to Vice Dean allows her to provide strategic leadership across numerous areas of the Law School. “This promotion acknowledges Dean Lawsky’s tremendous work and the breadth of leadership that she has taken on this fall,” Osofsky said. “Her insights paired with the hard work needed to advance needed action are invaluable, and I am grateful for her leadership and our partnership.”

“I’m excited to continue the work that I’ve focused on previously, like curriculum and academic programs, and also for the opportunity to engage in new ways with the faculty, staff, and students, all of whom make Northwestern Pritzker Law the thriving community that it is,” Lawsky said. “I’m grateful to Dean Osofsky, and I am looking forward to working with her in my new role.”

Sarah's recent tax articles include:

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Retirement Of Michael Graetz (Columbia & Yale)

Today marks the end of one of the most storied tax academic careers in history:  Michael Graetz is retiring at age 77 after 49 years as a professor at Virginia (1972-1979), Cal-Tech (1979-1983), Yale (1983-2009), and Columbia (2009-2021):

This year marks another momentous occasion for Graetz: After serving on the Law School faculty since 2009, he is retiring at the end of December. Graetz has had a celebrated career as a scholar, author, academic, and public servant. A leading expert on national and international tax law, he joined the Columbia Law School faculty after 25 years at Yale Law School, and he has held several positions in the federal government, including as a senior official in the Treasury Department under President George H.W. Bush. 

Michael's CV captures the highlights of his extraordinary career. In a 2014 survey, Michael was among the top eight vote-getters for a Tax Prof Mount Rushmore (along with Bill Andrews (Harvard), Boris Bittker (Yale), Marvin Chirelstein (Columbia), James Eustice (NYU), Marty Ginsburg (Georgetown), Erwin Griswold (Harvard), and Stanley Surrey (Harvard) (37%)). In The Most-Cited Tax Articles of All Times, 36 Yale J. on Reg.: Notice & Comment (May 11, 2019), Jonathan Choi identified two of Michael's articles as among the fifty most cited tax articles of all time (#10: To Praise the Estate Tax, Not to Bury It, 93 Yale L.J. 259 (1983); #15: The “Original Intent” of U.S. International Taxation, 46 Duke L.J. 1021 (1997)) — Michael is among the eight Tax Profs with two or more articles among the fifty most-cited tax articles.

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Christine Kim Receives Unanimous Tenure Vote From Utah Law Faculty

The Utah Law School faculty has unanimously voted to award tenure to Young Ran (Christine) Kim (Google Scholar). Christine's recent publications include:

• Blockchain Initiatives for Tax Administration, 69 UCLA L. Rev. ___ (2022)
• A New Framework for Digital Taxation (Part 1), 63 Harv. Int’l L.J. ___ (2022) (with Reuven Avi-Yonah (Michigan) & Karen Sam (Michigan))
• Tax Harmony: The Promise and Pitfalls of The Global Minimum Tax (Part 2), 43 Michigan J. Int’l L. ___ (2022) (with Reuven Avi-Yonah (Michigan)
• Taxing Teleworkers, 55 UC Davis L. Rev. ___ (2021)
• Digital Services Tax: A Cross-border Variation of the Consumption Tax Debate, 72 Ala. L. Rev. 131 (2020)
• Insulation by Separation: When Dual-Class Stock Met Corporate Spin-offs, 10 UC Irvine L. Rev. 1 (2019) (with Geeyoung Min (Michigan State))
• Engineering Pass-throughs in International Tax: The Case of Private Equity Funds, 56 San Diego L. Rev. 707 (2019)
• Carried Interest and Beyond: The Nature of Private Equity Investment and Its International Tax Implications, 37 Va. Tax Rev. 421 (2018)
• Considering "Citizenship Taxation": In Defense of FATCA, 20 Fla. Tax Rev. 335 (2017)

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