作者 | 李翌晖 莱顿大学
         杜佳纯 香港城市大学
         李长青 中国政法大学
         高夙美 中国政法大学
         王   佑 华东理工大学
         张雪恩 北京大学
         王旭升 中南财经政法大学
         刘闻涛 西南政法大学
编辑 | 余卓妍 西安交通大学
         于   杰 上海对外经贸大学
责编 | 李   薇  浙江工商大学
芝加哥大学法理学教授Brian Leiter长期致力于制作各种法学榜单。2021年其推出了“2016-2020法学学者引用量”排名，并将之细分为24个领域，分别是：行政法与环境法，反垄断法，商法，宪法，公司法与证券法，刑法与刑事程序，批判法律理论，选举法，证据法，家事法，健康法，移民法，知识产权法，国际法与国际安全，劳动与雇佣法，法律经济学，法律与哲学，法律与社会科学，法律与技术，法制史，立法与法律条文释义，财产法，税法，侵权法与保险法。本系列“美国法学名师介绍”将依据这项排名，系统介绍各领域的知名学者。
本文是本系列第22篇，向读者介绍美国税法领域2016-2020引用量前10的学者。
01
Reuven Avi-Yonah
一
个人简介
Reuven Avi-Yonah，密歇根大学法学教授，国际税务法学硕士项目主任，曾担任美国财政部和经济合作与发展组织(经合组织，OECD)税收竞争顾问，他也是经合组织国际税务研究网络指导小组的成员。Avi-Yonah是美国法律协会的成员、美国律师基金会和美国税务法律顾问的会员。他曾在哈佛大学法学院与波士顿历史学院任教，此前还在纽约的Milbank, Tweed, Hadley & McCloy律师事务所执业。
二
研究领域
税法
三
开设课程
国际税收，个人所得税，《企业所得税概论》，所得税协定
四
近五年发表论文及专著
01 论文
"Microsoft's Cost-Sharing Arrangement: Frankenstein Strikes Again," Tax Notes Federal(2023)
"If Moore is Reversed," Volume 110, June 26 Tax Notes International(2023)
"A New Framework for Digital Taxation," Harvard International Law Journal(2023)
"Nothing New Under the Sun? The Historical Origins of the Benefits Principle," Intertax(2023)
"The UTPR and the Credits," Tax Notes International(2023)
"The Historical Origins and Current Prospects of the Multilateral Tax Convention，" World Tax Journal(2023)
"Individual Mobility and the Corporate Tax," Tax Notes International(2023)
"Coordonner les retenues à la source : une solution possible pour lutter contre l’évasion fiscal," Revue Européenne et Internationale de Droit Fiscal(2023)
"After Pillar One," British Tax Review(2023)
"China Yawns at Pillar 2," Tax Notes International(2023)
"Pillar 1 and DSTs: OECD Optimism and U.S. Reality," Tax Notes International(2023)
"Reforming the Exit Tax," International Tax Journal(2023)
"The Parallel March of the Ginis: How Does Taxation Relate to Inequality, and What Can Be Done About It?," American Journal of Law and Equality(2022)
"A New Framework for Taxing Cryptocurrencies," Tax Notes Federal(2022)
"Billionaire Mark-to-Market Reforms: Response to Susswein and Brown," Tax Notes Federal(2022)
"Medtronic II and the Profit Shifting Problem," Tax Notes International(2022)
"Pillar Two: Down but not Out," Tax Notes International(2022)
"Minimum Taxation in the United States in the Context of GloBE," University of Michigan Public Law Research Paper(2022)
"Pillar 2 and the Corporate AMT," Tax Notes International(2022)
"The BEAT and the BITs: Can the United States be Sued over the BEAT?," International Tax Journal(2022)
"A Response to Professor Marian on Cryptocurrency Tax Policy," Tax Notes(2022)
"Stateless Income and Beyond: Ed Kleinbard’s Contribution to International Tax Policy," National Tax Journal(2022)
"First Impressions of the International Tax Provisions of BB: A Reasonable Compromise," International Tax Journal(2022)
"Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax," Michigan Journal of International Law(2022)
"Tax Treaties, the Constitution, and the Noncompulsory Payment Rule" International Tax Journal(2021)
"Is GILTI Constitutional?," TaxNotes Federal(2021)
"The Worst Tax Law Ever Enacted?," International Tax Journal(2021)
"Has Tax Competition Been Curbed? Reaction to L. Ahrens, L. Hakelberg & T. Rixen," Intertax(2021)
"The Baby and the Bathwater: Reflections on the TCJA’s International Provisions," TaxNotes International(2021)
"The Ingenious Biden Tax Plan," TaxNotes International(2021)
"Lecture in Human Rights: Tax Policy, Global Economics, Labor and Justice in Light of COVID-19,"Rutgers International Law and Human Rights Journal(2021)
"Should U.S. Tax Law Be Constitutionalized? Centennial Reflections on Eisner v. Macomber (1920),"
Duke Journal of Constitutional Law & Public Policy(2021)
"Stanley Surrey, the 1981 US Model, and the Single Tax Principle," Intertax(2021)
"Gucci Gulch Redux: The Problems of Wyden Proposal," Tax Notes International(2021)
"Is New York's Mark-to-Market Act Unconstitutionally Retroactive?," Tax Notes State(2021)
"A Two-Edged Sword: Reflections on CIC Services LLC v. IRS," Tax Notes Federal(2021)
"Is the Net Investment Income Tax a Treaty Override? Reflections on Toulouse," Tax Note International(2021)
"A Different Way to Tax Stock Buybacks," Tax Notes International(2021)
"Stanley Surrey, the Code and the Regime," Florida Tax Review(2021)
"The new international tax framework: evolution or revolution?," American Society of International Law(2021)
"The International Tax Regime at 100: Reflections on the OECD's BEPS Project," Bulletin for International Taxation(2021)
"Reforming State Corporate Income Taxes Can Yield Billions," Tax Notes State(2020)
"Taxing the Digital Economy: The Effect of Coronavirus on Pillar 1,"Tax Notes International(2020)
"Rodriguez, Tucker, and the Dangers of Textualism," Tax Notes(2020)
"Coca-Cola: A Decisive IRS Transfer Pricing Victory, at Last," TaxNotes Federal(2020)
"Biden’s International Tax Plan," TaxNotes International(2020)
"COVID-19 and US Tax Policy: What Needs to Change?," Intertax(2020)
"Federalizing Tax Justice," Indiana Law Journal(2020)
"The Digital Consumption Tax," Intertax(2020)
02 专著
An Introduction to Tax Law and Policy (Avi-Yonah, Reuven S.2023)
五
教育背景
哈佛大学 法律职业博士（J.D.）
哈佛大学 历史学博士（Ph.D.）
哈佛大学 文科硕士（M.A.）
耶路撒冷希伯来大学 文科学士（B.A.）
02
Michael J. Graetz
一
个人简介
Michael J. Graetz，哥伦比亚大学法学院教授。他最近的学术研究《The Burger Court and the Rise of the Judicial Right》，主要关注的是美国法律史和经济不平等问题，并在他的另一本著作《The Wolf at the Door: The Menace of Economic Insecurity and How to Fight It》中提出了切实可行的政策解决方案和策略。此外，在他职业生涯初期，他还担任美国财政部秘书助理和特别顾问，1990年至1991年间，其担任财政部税务政策助理部长。2013年，他因在公共财政理论和实践研究方面的成就而被授予美国国家税务协会Daniel M. Holland奖章。2021年，他获得了税务基金会的杰出服务奖。
二
研究领域
宪法，公司法，税法
三
开设课程
税法
四
近五年发表论文及专著
01 论文
“A Major Simplification of the OECD’s Pillar 1 Proposal” (January 11, 2021). Tax Notes Federal,
Vol. 170, January 11, 2021. Tax Notes International, January 11, 2021.
“Foreward—The 2017 Tax Cuts: How Polarized Politics Produced Precarious Policy,” The Yale
Law Journal Forum (2018).
02 专著
The Wolf at the Door: The Menace of Economic Insecurity and How to Fight It，February 18, 2020 Harvard University Press，Michael J. Graetz
五
教育背景
弗吉尼亚大学 法律职业博士（J.D.）
埃默里大学 工商管理学士（B.B.A.）
03
David Weisbach
一
个人简介
David Weisbach，芝加哥大学法学教授，他的研究方向主要涉及联邦税收和气候变化。从哈佛大学法学院毕业后，韦斯巴赫曾担任美国第七巡回上诉法院法官Joel M. Flaum的书记员，并在Miller & Chevalier律师事务所担任助理。1992年，Weisbach加入财政部，在那里他担任税务立法顾问办公室的律师顾问，随后担任助理税务立法顾问。1996年，Weisbach被任命为乔治城法律中心的法学副教授，并于1998年加入芝加哥大学。他还是芝加哥大学计算研究所和阿贡国家实验室的高级研究员，以及牛津大学赛德商学院的国际研究员。
二
研究领域
联邦税收，气候变化政策
三
开设课程
税法，气候变化法律与政策，高级税法研讨会
四
近五年发表论文及专著
01 论文
"Against Anti-Tax Exceptionalism," 77 Tax Law Review (2023) (forthcoming)
"Regulatory Trading," University of Chicago Law Review (2023) (forthcoming)
"Trade, Leakage, and the Design of a Carbon Tax," Environmental and Energy Policy and the Economy (2023) (forthcoming) (with Sam Kortum, Michael Wang & Yujia Yao)
"Climate Change Policy in the International Context: Solving the Carbon Leakage Problem," 31 New York University Environmental Law Journal 1 (2023) (with Sam Kortum)
"The Legal Envelope Theorem," 102 Boston University Law Review 449 (2022) (with Daniel Hemel)
"A Two-Step Carbon Pricing Scheme Enabling a Net-Zero and Net-Negative CO2-Emissions World," 171 Climatic Change 18 (2022) (with Viola Becattini, Paolo Gabrielli, Linda Frattini & Marco Mazzotti)
"The Behavioral Elasticity of Tax Revenue," 13 Journal of Legal Analysis 381 (2021) (with Daniel Hemel)
"Debating Debating Climate Ethics," 24 Ethics, Policy & Environment 112 (2021)
"Financial Services Under A Consumption Tax: Grubert and Mackie (2000) Revisited," 72 National Tax Journal 237 (2019)
"The Marginal Revenue Rule in Cost-Benefit Analysis," 160 Tax Notes 1507 (2018) (with Daniel Hemel & Jennifer Nou)
02 专著
暂无
五
教育背景
哈佛大学 法律职业博士(J.D.)
剑桥大学 数学硕士（Masters for Advanced Studies in mathematics）
密歇根大学 数学学士 (B.S. in mathematics)
04
Daniel N. Shaviro
一
个人简介
Daniel N. Shaviro，纽约大学法学院教授。在从事法律教学之前，他在税务专业公司 Caplin & Drysdale 有三年的私人执业经历，并在国会税务联合委员会担任了三年的立法律师，在那里参与了 1986 年税收改革法案的制定。1987年，Shaviro教授在芝加哥大学法学院开始了他的教学生涯，并于1995年加入纽约大学法学院。Shaviro的学术研究领域涵盖了税收政策、预算政策和权利问题。他出版的书籍包括《解码美国企业税》（2009 年）、《税收、支出和美国政府迈向破产》（2007 年）、《谁应该为医疗保险付费？》（2004）等。
二
研究领域
税法，税收政策，预算政策
三
开设课程
公司税，外国税，所得税，税收政策，税收政策与公共财政研讨会
四
近五年发表论文及专著
01 论文
"Would an Unapportioned U.S. Federal Wealth Tax Be Constitutional, and What Does That Mean?," 39 Oxford Rev. Econ. Pol’y 630 (2023)
"High Noon in the Tax Policy Corral: Edward Kleinbard's Race Against Time," 75 Nat'l Tax J. 375 (2022) (with Joseph Bankman)
"Mobile Intellectual Property and the Shift in International Tax Policy from Determining the Source of Income to Taxing Location-Specific Rents: Part Two," 2021 Sing. J. Legal Stud. 128
"What Are Minimum Taxes, and Why Might One Favor or Disfavor Them?," 40 Va. Tax Rev. 395 (2021)
"Bittker's Pendulum and the Taxation of Multinationals," 104 Tax Notes Int’l 535 (2021)
"Mobile Intellectual Property and the Shift in International Tax Policy from Determining the Source of Income to Taxing Location-Specific Rents: Part One," 2020 Sing. J. Legal Stud. 681
"The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation," 103 Minn. L. Rev. 1439 (2019) (with David Kamin, Lily Batchelder, Mitchell Kane et al.)
"The Future of the New International Tax Regime: Panel I," 24 Fordham J. Corp. & Fin. L. 242 (2019) (other panelists include Michael Graetz)
"Goodbye to All That? A Requiem for the Destination-Based Cash Flow Tax," 72 Bull. for Int'l Tax'n 248 (2018)
"Evaluating the New U.S. Pass-Through Rates," 2018 Brit. Tax Rev. 49
"The New Non-Territorial U.S. International Tax System (pt. 1.)," 160 Tax Notes 57 (2018)
"The New Non-Territorial U.S. International Tax System (pt. 2.)," 160 Tax Notes 171 (2018)
02 专著
Federal Income Taxation (Aspen Publishing 19th ed., 2023; 18th ed., 2018; 17th ed., 2017; 16th ed., 2012; 15th ed., 2009; 14th ed., 2006; 13th ed., 2003; 12th ed., 2000) (with Joseph Bankman, Kirk J. Stark & Erin Adele Scharff)
Bonfires of the American Dream in American Rhetoric, Literature and Film (Anthem Press, 2022)
Literature and Inequality: Nine Perspectives from the Napoleonic Era Through the First Gilded Age (Anthem Press, 2020)
Fixing U.S. International Taxation (Oxford University Press, 2014)
五
教育背景
耶鲁大学 法律职业博士（J.D.）
普林斯顿大学 文科学士（A.B.）
05
Victor Fleischer
一
个人简介
Victor Fleischer，加州大学欧文分校法学院税法教授和税务项目主任。2016-2017年间，他担任了美国参议院财务委员会民主党首席税务顾问。他曾在 Davis Polk & Wardwell LLP 从事法律工作，并在美国第四巡回上诉法院和第九巡回上诉法院担任书记员。Fleischer 教授也在科罗拉多大学法学院、伊利诺伊大学法学院、加州大学洛杉矶分校法学院、乔治城大学法律中心和纽约大学法学院担任终身教授或客座教授。
二
研究领域
公司税，国际税，合伙企业税
三
开设课程
税收政策研讨会的当前问题，合伙企业税收
四
近五年发表论文及专著
暂无
五
教育背景
哥伦比亚大学 法律职业博士(J.D.)
哥伦比亚大学 文科学士(B.A.)
06
Lawrence Zelenak
一
个人简介
Lawrence Zelenak，杜克大学Pamela B. Gann法学教授。他曾担任华盛顿特区国税局首席法律顾问办公室常驻教授，俄勒冈州波特兰市Lewis和Clark法学院助理教授，以及西雅图 LeSourd & Patten律师事务所的合伙人。加入杜克大学法学院之前，Zelenak教授是哥伦比亚法学院的教职工，还担任了犹他大学和西北大学法学院的客座教授。
二
研究领域
所得税，公司税，国际税
三
开设课程
所得税，公司税，税收政策研讨会
四
近五年发表论文及专著
01 论文
Stanley S. Surrey: A Life in Taxes, 175 Tax Notes Federal 741-749 (2022) (with Ajay K. Mehrotra)
The Two "Two Americas" of Trump and Romney, 85 Law and Contemporary Problems 87-100 (2022)
1924, 2021: Taxes of the Ultrarich, and Mark-to-Market Reforms, 172 Tax Notes Federal 583-592 (2021)
The American Families Plan and the Future of the Mass Income Tax, 172 Tax Notes Federal 1277- 1288 (2021)
The Deductibility of Capital Losses in a Mark-to-Market Regime, 172 Tax Notes Federal 1965-1972 (2021)
Examining the Internal Revenue Code for Disparate Racial Impacts, 168 Tax Notes Federal 1807-1821 (2020)
Giving Credits Where Credits Are (Arguably) Due: A Half Century's Evolution in the Design of Personal Tax Expenditures, 24 Florida Tax Review 51-150 (2020)
Seven-Plus Decades of the Federal Income Tax in Sitcoms: An Update, 167 Tax Notes Federal 1211-1215 (2020)
“We Will See That You Are Troubled Right Along”: Women and the Politics of the Early Federal Income Tax, 27 Duke Journal of Gender Law & Policy 279-295 (2020)
Tax in History: The Federal Income Tax Goes to War, 47 Intertax 766-769 (2019)
The NCAA and the IRS: Life at the Intersection of College Sports and the Federal Income Tax, 92 Southern California Law Review 1087-1153 (2019) (with Richard L. Schmalbeck)
Foreword: The Past, Present, and Future of the Federal Tax Legislative Process, 81 Law and Contemporary Problems 1-6 (2018) (with George K. Yin)
Leaving it up to Treasury: Congressional Abdication on Major Policy Issues in the Early Years of the Income Tax, 81 Law and Contemporary Problems 137-165 (2018)
SALT Ceiling Workarounds and Tax Shelters, 160 Tax Notes 521-535 (2018)
02 专著
Federal Income Taxation: A Law Student's Guide to the Leading Cases and Concepts (Concepts and Insights Series) (Foundation Press, 12th ed. 2012, 13th ed. 2015, 14th ed. 2018, 15th ed. 2023) (with Marvin A. Chirelstein)
A Half-Century With the Internal Revenue Code: The Memoirs of Stanley S. Surrey (Carolina Academic Press, 2022) (editor with Ajay Mehrotra)
Federal Income Taxation (Aspen Publishing, 2004, 2d ed. 2007; Wolters Kluwer Law & Business, 3d ed. 2011; Wolters Kluwer, 4th ed. 2015, 5th ed. 2018) (with others)
Figuring Out the Tax: Congress, Treasury, and the Design of the Early Modern Income Tax (Cambridge University Press, 2018)
五
教育背景
哈佛大学 法律职业博士(J.D.)
圣塔克拉拉大学 文科学士(B.A.)
07
Alan Auerbach
一
个人简介
Alan Auerbach，加州大学伯克利分校Robert D.Burch经济学和法学教授，Burch税收政策和公共财政中心主任，加州大学伯克利分校经济学系前主任。他还是美国国家经济研究局的研究员，曾在哈佛大学和宾夕法尼亚大学任教，并担任经济学系主任。Auerbach于1992年担任美国税务联合委员会副幕僚长，曾担任多个政府机构的顾问。他是美国经济协会杰出研究员，曾担任该协会执行委员会成员和副主席，并担任《经济展望杂志》和《美国经济杂志：经济政策》的编辑。Auerbach曾任国家税务协会主席，并获得Daniel M. Holland奖章，同时现任西方经济协会国际主席。他还担任美国艺术与科学院、计量经济学会和国家社会保险学会的研究员。
二
研究领域
公共政策，公共财政
三
开设课程
公共经济学
四
近五年发表论文及专著
01 论文
“Rethinking Fiscal Policy,” in O. Blanchard and L. Summers, eds., Evolution or Revolution?
Rethinking Macroeconomics after the Great Recession, 2019, 81–103.
“Tax Equivalences and their Implications,” in R. Moffitt, ed., Tax Policy and the Economy
33, 2019, 81–107. Reprinted with revisions as “Fiscal Equivalences,” in Christian Hagist and
Tobias Kohlstruck, eds., Fiskalische Nachhaltigkeit: Von der ökonomischen Theorie zum
politischen Leitbild, 2022, 1–14.
“Local Fiscal Multipliers and Fiscal Spillovers in the United States,” IMF Economic Review,
March 2020, 195–229 (with Yuriy Gorodnichenko and Daniel Murphy).
“Effects of Fiscal Policy on Credit Markets,” American Economic Association Papers and
Proceedings, May 2020, 119–124 (with Yuriy Gorodnichenko and Daniel Murphy).
“Did the 2017 Tax Reform Discriminate against Blue State Voters?” National Tax Journal,
December 2020, 1087–1108 (with David Altig, Patrick Higgins, Darryl Koehler, Laurence
Kotlikoff, Ellyn Terry, and Victor Ye).
“The Effects of the COVID Pandemic on the Federal Budget Outlook,” Business Economics
(with William Gale), October 2020.
“Effects of COVID-19 on Federal, State, and Local Government Budgets,” Brookings Papers
on Economic Activity, Fall 2020, 229–270 (with William Gale, Byron Lutz, and Louise
Sheiner).
“Inequality, Fiscal Policy, and COVID-19 Restrictions in a Demand-Determined Economy,”
European Economic Review, August 2021, 103810 (with Yuriy Gorodnichenko and Daniel
Murphy).
“Tax Policy Design with Low Interest Rates,” in R. Moffitt, ed., Tax Policy and the
Economy 36, 2022, 93–121 (with William G. Gale).
“Fiscal Multipliers in the COVID19 Recession,” Journal of International Money and
Finance, September 2022, 102669 (with Yuriy Gorodnichenko, Peter McCrory, and Daniel
Murphy).
“U.S. Inequality and Fiscal Progressivity: An Intragenerational Accounting,” Journal of
Political Economy, May 2023, 1249–1293 (with Laurence Kotlikoff and Darryl Koehler).
“Macroeconomic Frameworks: Reconciling Evidence and Model Predictions from Demand
Shocks,” American Economic Journal: Macroeconomics, forthcoming (with Yuriy
Gorodnichenko and Daniel Murphy).
02 专著
Taxing Profit in a Global Economy (with Michael Devereux, Michael Keen, Paul Oosterhuis,
Wolfgang Schön, and John Vella), Oxford University Press, 2021.
五
教育背景
哈佛大学 经济学博士(Ph.D. in Economics)
耶鲁大学 文科学士(B.A.)
08
Joseph Bankman
一
个人简介
Joseph Bankman, 斯坦福大学法学院教授。他因研究政府如何控制“避税天堂”的使用而受到广泛关注，并就现金经济带来的税收合规问题在国会和其他立法机构作证。他撰写了大量关于如何利用技术简化申请的文章和演讲稿。Bankman还与加利福尼亚州合作创建了ReadyReturn，这是一份由该州编制的完整纳税申报表，可供低收入和中等收入纳税人使用。
Bankman既是一名律师，也是一名临床心理学家。他教授心理健康法，并撰写关于法律和心理学交叉领域的文章。他在斯坦福大学和耶鲁大学法学院开设了一门关于焦虑心理教育的课程，并撰写了关于如何利用社会心理学的来减少逃税的文章。
二
研究领域
商业与公司法，法律经济学
三
开设课程
指导研究，心理健康法，合伙企业税（阅读组），税务I ，TGR：论文，身份与偏见的社会科学
四
近五年发表论文及专著
暂无
五
教育背景
耶鲁大学 法律职业博士(J.D.)
加州大学伯克利分校 文科学士(A.B.)
09
David Gamage
一
个人简介
David Gamage，印第安纳大学布卢明顿分校税法教授。从2010年到2012年，Gamage教授担任美国财政部税务政策办公室的特别顾问，负责管理财政部税务立法司的个人所得税事务，并监督起草所有与个人所得税有关的规章制度和行政机构倡议。自2012年回到学术界以来，Gamage教授曾在加利福尼亚州税改委员会任职，并经常就税收和医疗保健政策向其他州和联邦政策制定者提供咨询。最近，Gamage教授为联邦政府以及加利福尼亚州、纽约州和伊利诺伊州等州起草了税改立法，并就众多其他联邦和州级税法和医疗法改革的立法和监管提案提供了咨询意见。
二
研究领域
税法，政策学，医疗法，政策学
三
开设课程
所得税概论，卫生法，税收政策研讨会，税收政策座谈会
四
近五年发表论文及专著
01 论文
“Though Money Moves: Taxing the Wealthy at the State Level” (with Brian Galle and Darien Shanske, under review, draft manuscript available upon request).
“Tax Base Diversification as an Enforcement Tool” (with Brian Galle and Yulia Kuchumova, under review).
“The Policy and Politics of Alternative Minimum Taxes,” NATIONAL TAX JOURNAL (with Ari Glogower, forthcoming).
“Taxation and the Constitution, Reconsidered,” 76 TAX LAW REVIEW (with John R. Brooks, forthcoming).
“Did the Washington Supreme Court Rule Correctly on the Capital Gains Tax?,”108 TAX NOTES STATE 516 (2023) (with Jared Walczak).
“Why States Should Conform to the New Corporate AMT,” 107 TAX NOTES STATE 601 (2023) (with Darien Shanske).
“Solving the Valuation Challenge: The ULTRA Method for Taxing Extreme Wealth,” 72 DUKE LAW JOURNAL 1257 (2023) (with Brian Galle and Darien Shanske).
“Phased Mark-to-Market for Billionaire Income Tax Reforms,” 176 TAX NOTES FEDERAL 1875 (2022) (with Darien Shanske).
“Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform,” 100 NORTH CAROLINA LAW REVIEW 487 (2022) (with John R. Brooks).
“Billionaire Mark-to-Market Reforms: A Response to Susswein and Brown,” 176 TAX NOTES FEDERAL 555 (2022) (with Reuven Avi-Yonah).
“Wage Enslavement: How the Tax System Holds Back Historically Disadvantaged Groups of Americans,” 110 KENTUCKY LAW JOURNAL 665 (2021-2022) (with Goldburn P. Maynard Jr.) (invited).
“Weathering State and Local Budget Storms: Fiscal Federalism with an Uncooperative Congress,” 55 UNIVERSITY OF MICHIGAN JOURNAL OF LAW REFORM 309 (2021) (with Darien Shanske, Gladriel Shobe, and Adam Thimmesch).
“Maryland's Digital Tax and the ITFA's Catch-22,” TAX NOTES STATE (2021) (with Darien Shanske and Chris Moran).
“Is New York’s Mark-to-Market Act Unconstitutionally Retroactive?,” TAX NOTES STATE (2021) (with Reuven S. Avi-Yonah, Darien Shanske, and Kirk Stark).
“How States Should Now Consider Expanding Sales Taxes to Services,” TAX NOTES STATE (2021)(with Gladriel Shobe, Grace Stephenson Nielsen, and Darien Shanske).
“Why States Should Consider Expanding Sales Taxes to Services,” TAX NOTES STATE (2020) (with Gladriel Shobe, Grace Stephenson Nielsen, and Darien Shanske).
“The Case for State Borrowing as a Response to the Current Crises,” TAX NOTES STATE (2020) (with Darien Shanske).
“Strategic Nonconformity, State Corporate Income Taxes, And the TCJA: Part II,” TAX NOTES STATE (2020) (with Adam Thimmesch and Darien Shanske).
“Strategic Nonconformity to the TCJA, Part I: Personal Income Taxes,” TAX NOTES STATE (2020) (with Adam Thimmesch and Darien Shanske).
“Conformity and State Income Taxes: Suggestions for the Crisis,” TAX NOTES STATE (2020) (with Michael Livingston).
“Reforming State Corporate Income Taxes Can Yield Billions,” TAX NOTES STATE (2020) (with Reuven Avi-Yonah and Darien Shanske).
“States Should Consider Partial Wealth Tax Reforms,” TAX NOTES STATE (2020) (with Darien Shanske).
“States Should Quickly Reform Unemployment Insurance,” TAX NOTES STATE (2020) (with Brian Galle, Erin Scharff, and Darien Shanske).
“How the Federal Reserve Should Help States and Localities Right Now,” TAX NOTES STATE (2020) (with Darien Shanske).
“The Ordinary Diet of the Law: How to Interpret Public Law 86-272,” TAX NOTES STATE (2020) (with Darien Shanske).
“Tax Cannibalization by State Corporate Taxes: Policy Implications,” TAX NOTES STATE (2020) (with Darien Shanske).
“Tax Cannibalization by State Corporate Taxes: Revised Estimates,” TAX NOTES STATE (2020) (with Darien Shanske).
“The Games They Will Play: Tax Games,” Roadblocks, and Glitches Under the 2017 Tax Legislation, 103 MINNESOTA LAW REVIEW 1439 (2019) (with David Kamin et al.).
“Taxing E-Commerce in the Post-Wayfair World,” 58 WASHINGTON UNIVERSITY JOURNAL OF LAW AND POLICY 71 (2019) (with Adam Thimmesch and Darien Shanske) (invited).
“Will States Step Up in 2020? We Hope So,” 94 STATE TAX NOTES 977 (2019) (with Darien Shanske).
“States Should Conform to GILTI,” Part 3: Elevator Pitch and Q&A, 94 STATE TAX NOTES 121 (2019) (with Darien Shanske).
“On Yang’s Proposed Federal Tax On Subnational Tax Incentives,” 94 STATE TAX NOTES 25 (2019) (with Darien Shanske).
“Why States Can Tax the GILTI,” 91 STATE TAX NOTES 967 (2019) (with Darien Shanske).
“Why States Should Tax the GILTI,” 91 STATE TAX NOTES 751 (2019) (with Darien Shanske).
02 专著
Buy, Borrow, Die and the Breaking of the Income Tax (with Edward J. McCaffery, under review, work-in-progress, partial draft manuscript available upon request).
Taxation: Law, Planning, and Policy (Carolina Academic Press, 3rd ed., 2019) (with Michael Livingston).
五
教育背景
耶鲁大学 法律职业博士(J.D. )
斯坦福大学 文科硕士（M.A.）
斯坦福大学 文科学士(B.A. )
10
Leandra Lederman
一
个人简介
Leandra Lederman，印第安纳大学布卢明顿分校Maurer法学院教授。Lederman教授是税务学科协会税法组执行委员会的前任主席，美国国家税务协会前董事会。此外，她曾担任美国律师协会（ABA）税务部门教学税法委员会主席，并且是该部门税务政策与简化委员会的前任副主席。在2002年至2015年期间，她担任ABA税务部门新闻季刊的编辑。Lederman教授曾在纽约White & Case律师事务所的办公室担任助理律师，后担任美国税务法庭法官David Laro的律师顾问。她还曾获得富布莱特（Fulbright）研究奖、Tracy M. Sonneborn奖。
二
研究领域
税务行政领域的政策问题（包括税收合规和国税局资金），税务争议和联邦个人所得税法（个人和公司）
三
开设课程
所得税概论，公司税，税务程序研讨会，税收政策座谈会
四
近五年发表论文及专著
01 论文
"The Untold Tale of A Tax Rulings Haven" (submitted Aug. 2023)
"Is the Taxpayer Bill of Rights Enforceable?" (SSRN Working Paper, 2019)
"Avoiding Scandals Through Tax Rulings Transparency," 50 Fla. State L. Rev. 219 (2023)
"Valuation As a Challenge For Tax Administration," 96 Notre Dame L. Rev. 1495 (2021) (symposium essay)
"The Fraud Triangle and Tax Evasion," 106 Iowa L. Rev. 1153 (2021).
"Information Matters in Tax Enforcement," 2020 B.Y.U. L. Rev. 145 (with Joseph C. Dugan).
02 专著
Information Matters in Tax Enforcement, 2020 Brigham Young University Law Review (with Joseph C. Dugan) (forthcoming 2020)
Tax Controversies: Practice and Procedure, 4th ed.(with Stephen W. Mazza). Durham, NC: Carolina Academic Press, 2018. 2019 Supplement
五
教育背景
纽约大学 法律职业博士(J.D.)
纽约大学 法学硕士(LL.M.)
布林茅尔学院 文科学士(A.B.)
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