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] ...

Continue reading

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.

Continue reading

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.

Continue reading

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.

Continue reading

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)

Continue reading

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." ...

Continue reading

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

Continue reading

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].

Continue reading

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.

Continue reading

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)

Continue reading

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!'."

Continue reading

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.

Continue reading

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]. ...

Continue reading

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. ...

Continue reading

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).

Continue reading

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).

Continue reading

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

Continue reading

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."

Continue reading

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))

Continue reading

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.

Continue reading

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.

Continue reading

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.

Continue reading

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.

Continue reading

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:

Continue reading

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.

Continue reading

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)

Continue reading

Linda Jellum Leaves Mercer For Idaho

Linda Jellum, Ellison Capers Palmer Sr. Endowed Chair in Tax Law at Mercer, has accepted a lateral position from Idaho to begin in Fall 2022:

Professor Jellum is a prolific scholar whose work has appeared in top law journals. She is also the author of multiple books. During her professional career Professor Jellum has served as the Deputy Executive Director for the Southeastern Association of Law Schools, the Deputy Director for the Association of American Law Schools, and the Chair of the American Bar Association Section’s on Administrative Law and Regulatory Practice.

Continue reading

Steven Dean Named Co-Director Of Block Center For International Studies At Brooklyn Law School

Professor Steven Dean Named Co-Director of Block Center for International Studies:

Professor Steven Dean, an expert in international tax policy, has been named co-director of the Dennis J. Block Center for the Study of International Business Law, joining co-directors Professors Julian Arato and Robin Effron to lead one of the most active international law institutions in New York. Professor Roberta Karmel, who founded the center with Professor of Law Emeritus Arthur Pinto in 1987, has stepped down from a leadership role.

Dean has previously served as Vice Dean at Brooklyn Law School and, while a Visiting Professor of Law at NYU School of Law, as Faculty Director of its Graduate Tax Program. He is also host of the Tax Maven Podcast.

Continue reading

Jason Oh Named Lowell Milken Chair In Law At UCLA

Oh Receives Faculty Chair Appointment:

UCLA School of Law Professor Jason Oh has received a faculty chair appointment in recognition of his substantial contributions to the study of tax law. ...

Faculty chairs acknowledge the distinction of the law school’s outstanding professors and are made possible by the incredible generosity of UCLA Law’s alumni and friends. UCLA Law has 69 full-time faculty members and 35 endowed chairs. ...

Oh has been appointed to the Lowell Milken Chair in Law. A member of the UCLA Law faculty since 2012 and the faculty co-director of UCLA Law’s Lowell Milken Institute for Business Law and Policy, he is an authority in tax policy and public finance. His record of scholarship and policymaking features multiple publications, appearances in the media, and testimonies before Congress. Oh also serves on the board of directors of the National Tax Association. The Lowell Milken Chair in Law was endowed in 2020 with a $1 million gift to support the career development of an emerging leader in the tax or business law areas. ...

Before joining UCLA Law, Oh was a tax attorney at Wachtell, Lipton, Rosen & Katz and an acting assistant professor of tax law at NYU School of Law. He earned his B.A. from Harvard University and J.D. from Harvard Law School.

Mirkay Named Associate Dean For Academic Affairs At Hawaii

New Associate Dean at Richardson Law Looks To Help Guide School Through Strategic Plan:

As the William S. Richardson School of Law wrapped up one of the most challenging years of its existence, it has headed into a new year with a new Associate Dean for Academic Affairs, major plans in motion to reevaluate and strengthen the curriculum, and begin remaking the school in a dynamic growth image to enhance its national stature.

“There is always more you can do, and more impact you can have,” said Professor Nicholas Mirkay, who was named June 1 as the new Associate Dean for Academic Affairs, and is helping guide a strategic planning process started by Dean Camille Nelson at Richardson Law. ...

In welcoming Associate Dean Mirkay into his new role, Nelson thanked him for serving as the Law School’s Director of Faculty Research, and continued, “In this role he has worked tirelessly to enhance our recognition of, and support for, faculty research and writing. He has organized numerous book events, panels, and presentations furthering our intellectual life. Additionally, he has supported the external recognition of faculty scholarly excellence through his work on launching Kaukehakeha (at the highest level), our new e-blast celebrating our faculty scholars whose legal expertise, scholarship, and contributions are recognized both locally and nationally. Before joining the Richardson Law faculty in August 2017, Nick Mirkay was Senior Associate Dean for Administration and Planning and Professor of Law at Creighton University School of Law. He began his career in legal academia at the Delaware Law School of Widener University. Professor Mirkay has primarily taught tax and business law courses in his 18 years in legal academia, including Federal Income Tax, Trusts and Estates, Nonprofit Organizations, Business Associations, and State and Local Taxation. He has received outstanding faculty awards at all three law schools at which he has served! In addition to being an exceptional teacher, Nick is also a prolific scholar and dedicated institutional citizen.”

Continue reading

Former W&L Dean Brant Hellwig To Lead NYU Graduate Tax Program

NYU Law News, Brant Hellwig LLM ’00 to Lead Graduate Tax Program:

Brant Hellwig LLM ’00 will join NYU Law on January 1, 2022 as professor of tax law and as the new faculty director of the Graduate Tax Program, Dean Trevor Morrison announced on October 1.

Hellwig arrives at NYU Law after serving as dean and professor at Washington & Lee School of Law, and two decades after he began his academic career at NYU Law as an acting assistant professor for tax law. “Brant returns to NYU Law with extensive knowledge of and passion for the Graduate Tax Program,” Morrison said in an email announcement. “Please join me in congratulating him and welcoming him back to the NYU Law community.”

An expert in the field of federal taxation, Hellwig has produced prolific scholarship on a wide range of topics, from the income tax consequences of deferred compensation arrangements to the treatment of family-owned holding companies under the federal estate tax. He recently co-authored two casebooks, one on partnership taxation in 2019 and one on business enterprise taxation in 2020, with Stephen Schwarz and Daniel J. Lathrope. In 2019, he also co-authored a casebook on estate and gift taxation with W&L Law colleague Robert Danforth. In 2015, commissioned by the United States Tax Court, he updated and expanded a seminal treatise on the court’s history and evolving jurisdiction.

Continue reading

Senate Votes 64-34 To Confirm Lily Batchelder (NYU) As Assistant Treasury Secretary For Tax Policy

Following up on my previous post:  The Hill, Senate Confirms Biden Nominee for Top Treasury Tax Position:

The Senate voted on Wednesday to confirm President Biden’s nominee Lily Batchelder to serve as assistant secretary for tax policy in the Treasury Department.

The upper chamber voted 64-34 to confirm Batchelder, a law professor at New York University and a former Obama administration official, on Wednesday afternoon.

In the key role, Batchelder will serve as senior advisor to Treasury Secretary Janet Yellen for developing and implementing tax policy. She will oversee the Office of the Tax Legislative Counsel, the Office of the International Tax Counsel, the Office of the Benefits Tax Counsel, and the Office of Tax Analysis.

• Law360
• Reuters

Tax Prof Donald Tobin To Step Down After Seven Years As Maryland Dean

For the second time in a month, a Tax Prof is stepping down after a successful 7-year deanship:

Donald B. Tobin, who has served as dean of the University of Maryland Francis King Carey School of Law since 2014, announced his decision to step down at the end of the 2021-2022 academic year and return to full-time teaching as a member of the Maryland Carey Law faculty.

“Serving as dean of Maryland Carey Law has been the greatest honor of my life,” says Tobin. “I will be forever grateful to this wonderful community of students, faculty, staff, and alumni who entrusted me with leading this fantastic law school over the past seven years.”

Beginning his tenure as dean in the wake of the Great Recession, Tobin is credited with uniting the law school community to achieve a full financial recovery while simultaneously expanding student opportunities and community engagement.

Continue reading

Russell Osgood Named Interim Dean At Washington University

Following up on my previous post, Dean (And Tax Prof) Nancy Staudt To Leave Washington University On Oct. 1 To Be Dean Of RAND Graduate School:  Russell K. Osgood has been named Interim Dean (more here).

After earning his B.A. and J.D. at Yale, Russell was a tax associate at Hill & Barlow in Boston (1974-1978). He then was a Tax Prof at Boston University (1978-1980) and Cornell (1980-1988) before becoming Dean at Cornell (1988-1998) and President of Grinnell College (1998-2010). Since 2010, Russell has been a Visiting Professor at Washington University.

Russell has had an enormous influence on two generations of Caron men. I had absolutely no interest in tax as a Cornell law student before taking Russell's federal income tax class. I took other courses from him, served as his teaching assistant and research assistant, and helped shepherd his tax article to publication as a law review editor (Ages and Themes of Income Taxation: Savings and Investment, 68 Cornell L. Rev. 521 (1983)). Like Russell, I became a tax lawyer in Boston, tax professor, and dean. At every step along the way, Russell provided invaluable guidance and helped convince various hiring committees to take a chance on me. As if that wasn't enough, my son Reed attended Grinnell College while Russell was President and gave me the opportunity to re-connect with him and thank him for all he had done for both my son and me.

Continue reading

Bird-Pollan Named Associate Dean For Academic Affairs At Kentucky

Professor Jennifer Bird-Pollan Named Associate Dean for Academic Affairs:

Jennifer Bird-Pollan, a tax law professor who joined the faculty in 2010, has been named associate dean of academic affairs for the University of Kentucky J. David Rosenberg College of Law. ...

“Jennifer is committed to our academic program, our students and faculty success,” UK Rosenberg Law Dean Mary J. Davis said. “She has a wealth of leadership experience in our college and across campus, and I look forward to working with her.”

Bird-Pollan serves as the Judge William T. Lafferty Professor of Law and teaches federal income tax, estate and gift tax, international tax, partnership tax, corporate tax, and a seminar in tax policy. Her research lies at the intersection of tax law and philosophy, specifically regarding the taxation of wealth transfers and issues of sovereignty in international taxation.

In 2017, Bird-Pollan won the law school’s Duncan Teaching Award, which is presented annually to a faculty member who has excelled in the classroom, courtesy of the Robert M. and Joanne K. Duncan Faculty Improvement Fund.

Continue reading

Is There Age Bias In Lateral Tax Faculty Hiring?

Brian Leiter recently asked:  Is the age bias in law school hiring a thing of the past?  He noted a shift in law school lateral faculty hiring in recent years:  "When I started in law teaching in the early 1990s, ... most lateral moves occurred 5-15 years into a teaching career, with lateral moves by faculty in their 50s, let alone 60s, almost unheard of, except for administrative appointments. Yet just in the last couple of years, we've seen multiple lateral moves to peer or stronger schools by faculty age 55 and older."  There similarly have been multiple lateral tax moves by faculty age 55 and older over the past decade:

Of the 47 lateral tax moves over the past decade, seven (17%) were 55 or older (Howard Abrams (Emory to San Diego), Neil Buchanan (George Washington to Florida), Karen Burke (San Diego to Florida), Paul Caron (Cincinnati to Pepperdine), David Hasen (Colorado to Florida), Marjorie Kornhauser (Tulane to Arizona State), Grayson McCouch (San Diego to Florida). and Richard Winchester (Thomas Jefferson to Seton Hall)). Four (Abrams, Buchanan, Burke, Kornhauser) were 60 or older. The average age of the 47 lateral moves was 45.

Continue reading

Jordan Barry Leaves San Diego For USC

Jordan Barry (San Diego; Google Scholar) has accepted a lateral offer from USC. (Ariel Jurow Kleiman also is leaving San Diego for Loyola-L.A.). Jordan's recent publications include:

• Collusion in Markets with Syndication, 128 J. Pol. Economy 3779 (2020)
• Taxation and Innovation: The Sharing Economy as a Case Study, in The Cambridge Handbook on Law and Regulation of the Sharing Economy (Nestor Davidson, Michèle Finck & John Infranca eds., Cambridge University Press 2018) (reviewed by Orly Mazur (SMU) here)
• Regulatory Entrepreneurship, 90 S. Cal. L. Rev. 383 (2017) (with Elizabeth Pollman (Loyola-L.A.))
• Tax Regulation, Transportation Innovation, and the Sharing Economy, 82 U. Chi. L. Rev. Dialogue 69 (2015) (with Paul L Caron (Pepperdine))
• The Emerging Consensus for Cutting the Corporate Income Tax Rate (solicited piece), 18 Chap. L. Rev. 19 (2014)
• On Derivatives Markets and Social Welfare: A Theory of Empty Voting and Hidden Ownership, 99 Va. L. Rev. 1103 (2013) (with John Hatfield (Texas) & Scott Kominers (Chicago))
• Is the Individual Mandate Really Mandatory?, 135 Tax Notes 1633 (2012) (with Bryan Camp (Texas Tech))
• Pills and Partisans: Understanding Takeover Defenses, 160 U. Pa. L. Rev. 633 (2012) (with John Hatfield (Texas))
• Prosecuting the Exonerated: Actual Innocence and the Double Jeopardy Clause, 64 Stanford Law Review 535 (2012)

Continue reading

Emily Satterthwaite Leaves Toronto For Georgetown

Emily Satterthwaite (Toronto) has accepted a lateral offer from Georgetown. Emily's recent publications include: 

• Tax Signaling, 75 Tax L. Rev. ___ (2021)
• Is a Fine Still a Price? Replication as Robustness in Empirical Legal Studies, 63 Int’l Rev. L. & Econ. 1 (2020) (with Cherie Metcalf (Queen’s), Shahar Dllbary (Alabama) & Brock Stoddard (Appalachian State) 
• Entrepreneurs’ Legal Status Choices and the C Corporation Survival Penalty, 16 J. Empirical Legal Stud. (2019) (reviewed by Ariel Jurow Kleiman (Loyola-L.A.) here)
• Electing into a Value-Added Tax: Evidence from Ontario Microentrepreneurs, 66 Canadian Tax J. 761 (2018)
• Rewarding Honest Taxpayers: An Experimental Assessment, 22 Fla. Tax Rev. 200 (2018)
• On the Threshold: Smallness and the Value-Added Tax, 9 Colum. J. Tax L. 177 (2018) (reviewed by Mirit Eyal-Cohen (Alabama) here and by Erin Scharff (Arizona State) here)
• Replication and Evaluation of Goolsbee, Lovenheim and Slemrod’s Playing With Fire: Cigarettes, Taxes and Competition from the Internet, 46 Pub. Finance Rev. 879 (2018)

Continue reading

Jake Brooks To Leave Georgetown For Fordham

John R. Brooks (Georgetown) has accepted a lateral offer from Fordham to begin in Fall 2022. Jake's recent publications include:

• Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform, 100 N.C. L. Rev. ___ (2021) (with David Gamage (Indiana))
• Why a Wealth Tax Is Definitely Constitutional (with David Gamage (Indiana))
• Redesigning Education Finance: How Student Loans Outgrew the “Debt” Paradigm, 109 Geo. L.J. 5 (2020) (with Adam Levitin (Georgetown))
• Curing the Cost Disease: Legal Education, Legal Services, and the Role of Income-Contingent Loans, 68 J. Legal Educ. 521 (2019)
• Cross-Subsidies: Government's Hidden Pocketbook, 106 Geo. L.J. 1229 (2018) (with Brian Galle (Georgetown) & Brendan Maher (Connecticut))
• The Definitions of Income, 71 Tax L. Rev. 253 (2018)
• The Case for More Debt: Expanding College Affordability by Expanding Income-Driven Repayment, 2018 Utah L. Rev. 847 (reviewed by Ariel Kleiman (Loyola-L.A. here)
• Income-Driven Repayment and the Public Financing of Higher Education, 104 Geo. L.J. 229 (2016)

Continue reading

Tax Prof Diane Ring Named Interim Dean At Boston College

BC Law, Diane Ring Named Interim Dean:

Diane Ring, the Associate Dean of Faculty at BC Law, will step into the role of Interim Dean of Boston College Law School on July 1, upon the departure of Vincent Rougeau, who is leaving after ten years at the helm of the Law School to assume the presidency of the College of the Holy Cross.

“Diane has been a valued member of our community for over fifteen years, as well as a member of my associate dean leadership team for the past three years,” said Dean Rougeau. “She also served as Associate Dean for Academic Affairs from 2010-2012, and in that role she was invaluable to me in my own transition when I was hired as dean in 2011.”

Ring will work closely with BC Law’s senior leadership over the next few months to ensure a smooth transition. “She is talented and accomplished,” Rougeau continued, “and I know this school will be in extremely capable hands as the Provost proceeds with the search process for a permanent replacement.”

In addition to her academic administration skills, Ring is a respected leader and scholar in the field of international taxation, corporate taxation, and ethical issues in tax practice at BC Law. Her recent work addresses issues including information exchange, tax leaks, international tax relations, sharing economy and human equity transactions, and ethics in international tax.

Continue reading

President Biden Nominates Lily Batchelder To Be Assistant Treasury Secretary For Tax Policy: 'A Terrific Choice'

White House Press Release, President Biden Announces Intent to Nominate Key Roles for the Department of Treasury:

Assistant Secretary for Tax Policy – Lily Batchelder
Lily Batchelder is the Robert C. Kopple Family Professor of Taxation at NYU School of Law and an affiliated professor at the NYU Wagner School of Public Service. From 2014 to 2015, she served as Deputy Director of the White House National Economic Council and Deputy Assistant to the President under President Obama. There, she was responsible for tax and budget issues, including tax reform, retirement policy, and low-income benefits. From 2010 to 2014, she served as Majority Chief Tax Counsel for the U.S. Senate Committee on Finance, where she led Chairman Baucus’s work on tax issues, including tax reform and the fiscal cliffs. Batchelder’s scholarship and teaching focus on personal income taxes, wealth transfer taxes, business tax reform, retirement savings, social insurance, and the effects of fiscal policy on economic insecurity, income disparities, and intergenerational mobility. Before joining NYU in 2005, Batchelder was an associate at Skadden, Arps, Slate, Meagher & Flom, director of community affairs for a New York state senator, and a client advocate for a small social services organization in Ocean Hill-Brownsville, Brooklyn.

Continue reading

Ariel Jurow Kleiman Leaves San Diego For Loyola-L.A.

Ariel Jurow Kleiman (San Diego; Google Scholar) has accepted a lateral offer to join the Loyola-L.A. faculty. After graduating from Yale Law School (where she was Michael Graetz's research assistant) in 2014, she was a Skadden Fellow and Founding Director of Bet Tzedek Low-Income Taxpayer Clinic in Los Angeles (2014-16) and Acting Assistant Professor of Tax Law at NYU (2016-18) before joining the San Diego faculty in 2018. Her recent publications include:

• Nonmarket Criminal Justice Fees, 71 Hastings L.J. 517 (2021)
• Tax Limits and the Future of Local Democracy, 133 Harv. L. Rev. 1884 (2020)
• Property Taxes During the Pandemic, 88 Tax Notes State 1461 (June 22, 2020) (with Andrew Hayashi (Virginia)) (reviewed on TaxProf Blog by Mirit Eyal-Cohen (Alabama) (Aug. 14, 2020))
• Low-End Regressivity, 72 Tax L. Rev. 101 (2019)

Continue reading

Reactions To Tax Prof Appointments To Biden's Treasury Department

Following up on Wednesday's posts:

• Kim Clausing (UCLA) Joins Treasury Department As Deputy Assistant Secretary For Tax Analysis, Office Of Tax Policy
• Itai Grinberg (Georgetown) Joins Treasury Department As Deputy Assistant Secretary For Multilateral Tax Office Of Tax Policy
• Rebecca Kysar (Fordham) Joins Treasury Department As Counselor To The Assistant Secretary, Office Of Tax Policy

Revolving Door Project, Biden's Newest Treasury Tax Appointees Delight and Disappoint:

Some mixed news for progressive tax enthusiasts: Joe Biden’s administration has chosen both a committed progressive tax advocate and a Republican career expert in corporate tax avoidance for its first two appointees to the Treasury’s Office of Tax Policy. We’re now in a strange situation where experts who testified on opposite sides of the 2017 Tax Cuts and Jobs Act will now serve shoulder-to-shoulder.

On Monday, Kimberly Clausing, the Eric M. Zolt Chair in Tax Law and Policy at UCLA Law, was sworn in as the Office’s Deputy Assistant Secretary for Tax Analysis.

Clausing’s appointment is an undeniable win for progressives. Clausing is a renowned expert in international corporate taxation and has long been a proponent of reforming tax laws to prevent base erosion — the practice in which businesses reduce the tax base by lowering their domestic corporate profits — and profit-shifting overseas. During the 2017 debates over tax reform, Clausing testified before Congress on the need for more progressive taxation and preserving corporate income tax rates above those on individual income. At Treasury, Clausing will undoubtedly continue to reliably support tax reforms to capture missed revenue due to corporate tax avoidance strategies. ...

In a more confounding move, the Biden Treasury Department also added Itai Grinberg to its ranks as Deputy Assistant Secretary for Multilateral Tax in the Office of Tax Policy. 

Continue reading

Rebecca Kysar (Fordham) Joins Treasury Department As Counselor To The Assistant Secretary, Office Of Tax Policy

Treasury Department Press Release:

Rebecca M. Kysar [Google Scholar] has been a Professor of Law at Fordham University since 2018, where her academic research focuses on tax policy, international tax, and the tax legislative and budget processes. Most recently, she served on the Biden-Harris Presidential Transition as an ad hoc advisor to the tax policy and Treasury agency review teams. Rebecca has testified before the U.S. Congress on international tax and tax regulatory matters. Prior to joining Fordham, Rebecca was on the faculty at Brooklyn Law School for nine years and served as the James S. Carpentier Visiting Professor of Law at Columbia Law School. Before entering academia, she worked as a tax associate at Cravath, Swaine, & Moore, where she advised on tax issues related to restructurings, mergers and acquisitions, and other complex transactions. She also clerked for the Honorable Richard J. Cardamone on the U.S Court of Appeals, Second Circuit.

Continue reading

Itai Grinberg (Georgetown) Joins Treasury Department As Deputy Assistant Secretary For Multilateral Tax Office Of Tax Policy

Treasury Department Press Release:

Itai Grinberg is returning to the Treasury Department after spending ten years as a Professor of Law at Georgetown University. Since leaving the Treasury Department, his academic research has focused on international tax policy matters and the intersection of international tax law, international trade law, public international law, and international financial regulation. While in academia Grinberg also served as an outside international tax advisor to various multilateral institutions, including the Organisation for Economic Co-operation and Development (OECD), the Asian Development Bank, and the Inter-American Development Bank. Grinberg previously served at the Treasury Department in the Office of the International Tax Counsel in the Bush-Cheney and Obama-Biden Administrations. Prior to that, he practiced law in the tax group at Skadden, Arps, Slate, Meagher & Flom LLP. In 2005, Grinberg served as Counsel to the President's Advisory Panel on Federal Tax Reform, a bipartisan presidential advisory commission that proposed fundamental tax reforms for the United States.

Continue reading

Kim Clausing (UCLA) Joins Treasury Department As Deputy Assistant Secretary For Tax Analysis, Office Of Tax Policy

Update: Treasury Department Press Release
UCLA Press Release, Clausing Joins Treasury Department as a Deputy Assistant Secretary:

UCLA School of Law Professor Kimberly Clausing [Google Scholar] has joined the Biden administration as a deputy assistant secretary at the treasury department.

Clausing will focus on tax analysis and policy, lead the Office of Tax Analysis and work to further tax policy development. Her efforts under the leadership of Janet Yellen — the first woman ever to serve as U.S. Secretary of the Treasury — are expected to include promoting recovery and relief during the pandemic, addressing climate change and working to address societal inequities.

The Eric M. Zolt Professor of Tax Law and Policy at UCLA Law, Clausing joined the law school in January and teaches U.S. International Taxation. Her research studies the taxation of multinational firms, examining how government decisions and corporate behavior interplay in an increasingly global world economy. She has published numerous articles in this area, and she wrote the book Open: The Progressive Case for Free Trade, Immigration, and Global Capital (Harvard University Press, 2019).

Continue reading

UNC Professor Patricia Bryan Eases Into Retirement

Professor Patricia Bryan Eases Into Retirement:

As Professor Patricia Bryan eases into her retirement, we wanted to look back on her illustrious career.

Bryan joined the Carolina Law faculty in 1982 and serves as the Henry P. Brandis Distinguished Professor of Law. Her teaching and research interests include tax and law and literature. She is the author of Midnight Assassin: A Murder in America’s Heartland (Algonquin 2005, University of Iowa 2007) and the co-editor of Her America: "A Jury of Her Peers" and other Stories, a collection of stories by Susan Glaspell. Bryan has written and spoken extensively about Glaspell’s work. She has also done historical research into several criminal cases from the 19th century and has published articles about them in the Stanford Law Review and the Annals of Iowa. Most recently, she has researched and written about the federal tax exemption and public financing for sports stadiums.

Continue reading

Tax Prof Michelle Drumbl Named Interim Dean At Washington & Lee (Succeeding Tax Prof Brant Hellwig)

Michelle Lyon Drumbl Appointed Interim Dean of the Washington and Lee School of Law:

Michelle Lyon Drumbl, Robert O. Bentley Professor of Law and director of the Tax Clinic at the Washington and Lee University School of Law, has been appointed to a one-year term as interim dean of the law school effective July 1, 2021.

Drumbl succeeds Brant Hellwig, who has served as dean since 2015 and recently announced his intention to step down at the end of the current academic year.

W&L President William C. Dudley and Interim Provost Elizabeth Goad Oliver announced Drumbl’s appointment, noting that a national search for a new law dean will take place during the 2021-22 academic year.

“I am pleased that Michelle has agreed to serve in this critical role,” said Dudley. “Her clinical and teaching experience and wide-ranging service to the university will be invaluable in her leadership of the law school during this time of transition. I look forward to working with her next year as we search for our next law dean.”

Drumbl joined the law school faculty in 2007. She holds a B.A. in political science from Emory University, a J.D. from the George Washington University School of Law, and an LL.M. in taxation from New York University School of Law.

Continue reading

Eleanor Wilking Joins Cornell Tax Faculty

Eleanor Wilking (personal website)
Assistant Professor of Law
Eleanor Wilking studies the intersection of tax policy and employment law through the lens of law and economics. Her research interests include tax administration, particularly questions concerning individual income and consumption tax structuring, distribution, and compliance. Her current research focuses on tax compliance questions raised by the proliferation of digital platform firms and accompanying changes in self-employment earnings of independent contractors. She received her J.D. (2015) and Ph.D. in Economics (2018) from the University of Michigan.

Prior to joining the faculty as an Assistant Professor in 2020, Eleanor was an Acting Assistant Professor of Tax at NYU Law.

Her recent publications and papers include:

Continue reading