My research focuses on tax law, with a particular emphasis on the interaction between the digital economy and tax law. My scholarship argues that the digitalization of the global economy requires fundamental reforms to the U.S. international tax system and a fresh look at many of its theoretical foundations. My current research projects include an article exploring the taxation of cryptocurrency and its implications for taxing a digitalized economy more generally as well as a collaboration with a data governance scholar on the ways in which informational capitalism is clashing with existing legal regimes.
Tax law, international tax law, law and technology
LAWS 6007 - Income Taxation
Emphasizes the fundamentals of the federal income tax system and examines its impact on the individual. Same as ACCT 6700.
LAWS 7207 - Federal Estate and Gift Tax
Analyzes the federal estate and gift taxation of inter vivos and testamentary transfers, introduces the federal income taxation of estates and trusts, and explores elementary estate planning. Students may receive credit for this course and either Estate Planning (LAWS 7217) or Estate and Gift Tax Planning (LAWS 6217), but not for both LAWS 7217 and LAWS 6217. Degree credit not granted for this course and ACCT 6710.
LAWS 8407 - Seminar: Tax Law, Economics and Policy
Fall 2022 / Fall 2023
Explores current issues in tax policy. Topics may include equity, efficiency, and distributive justice; choice of tax base, including consumption taxes; social policy in the Internal Revenue Code; corporate taxation and tax incidence; and the tax legislative process, legal transitions, and tax reform. This two-credit seminar does satisfy the graduation requirement.