The inaugural holder of the William J. Kenealy, S.J. Chair, Professor Repetti is co-author of the texts, Partnership Income Taxation, Introduction to United States International Taxation, Federal Wealth Transfer Taxation, Problems in Federal Wealth Transfer Taxation, and Tax Aspects of Organizing and Operating a Business. He is also a contributing author to the treatises, Comparative Income Taxation: A Structural Analysis and to The International Guide to Partnerships. Professor Repetti's numerous influential articles on taxation include "Democracy and Opportunity: A New Paradigm in Tax Equity" in the Vanderbilt Law Review, "Textualism and Tax Shelters" in the Virginia Tax Review and "Democracy, Taxes and Wealth" in the NYU Law Review. He has acted as a consultant to the Internal Revenue Service and Justice Department, and has appeared as a commentator in publications such as the Christian Science Monitor, Forbes Magazine, the Wall Street Journal and Massachusetts Lawyers Weekly. Professor Repetti recently cofounded the Boston College Law School Tax Policy Workshop and organized and moderated a symposium at Boston College Law School entitled, "The State of the Federal Income Tax: Rates, Progressivity, and Budget Processes," articles from which were published in the Boston College Law Review. Professor Repetti has also served the University in a number of capacities. These include serving as the Associate Dean of Academics for the Law School, chairing the Law School Appointments Committee for several years, and serving on the University Provost Search Committee and the Law School Dean Search Committee. Professor Repetti is the former Chair of the Executive Committee of the Tax Section of the American Association of Law Schools and is an a Academic Fellow of the American College of Trusts and Estates Counsel. He practiced at Ropes & Gray until joining the Law School faculty and subsequently served as of counsel to Hill & Barlow. He holds a peer review “AV Preeminent” rating from Martindale-Hubbell, which is the highest rating available to lawyers. In 1999, Law School students from all three classes voted Professor Repetti to be the first recipient of an award for excellence in teaching. Courses currently taught by Professor Repetti are individual income tax, corporate tax, estate and gift tax, partnership tax and international tax. He has also previously taught corporations, business planning, charitable organizations and accounting for lawyers.
Works in Progress
Occupy the Tax Code: Using the Estate Tax to Reduce Inequality and Spur Economic Growth (with Paul L. Caron), Pepperdine Law Review (2013)
Inequality has been increasing in the United States. We should care about this increase because...
United States - Partnerships, Partnerships: IBFD Tax Research Platform (2010)
(Online only, by subscription: http://ip-online2.ibfd.org/kbase/) (accessed April 7, 2010)
United States, Partnerships (2008)
International Guide to Partnerships -- United States, The International Guide to Partnerships (1996)
Updated by loose-leaf supplementation to The International Guide to Partnerships, edited by Kees van Raad...
Federal Estate and Gift Taxation
2012 Supplement, Federal Wealth Transfer Taxation: Cases and Materials & Federal Wealth Transfer Taxation: Study Problems (2012)
2012 Supplement, Federal Wealth Transfer Taxation: Teacher's Manual (2012)
2011 Supplement (with Paul L. Caron), Federal Wealth Transfer Taxation: Cases and Materials & Federal Wealth Transfer Taxation: Study Problems (2011)
2011 Supplement, Federal Wealth Transfer Taxation: Teacher's Manual (2011)
Federal Wealth Transfer Taxation: Cases and Materials (with Paul R. McDaniel and Paul L. Caron) (2009)
Accompanied by Study Problems. New York: Thomson Reuters/Foundation Press, 2010.
Also accompanied by Teacher's Manual....
Will U.S. Investment Go Abroad in a Territorial Tax: A Critique of the President's Advisory Panel on Tax Reform, Florida Tax Review (2007)
This article critiques the Report of the President's Advisory Panel on Federal Tax Reform (the...
Introduction to United States International Taxation (with Paul R. McDaniel and Hugh J. Ault) (2005)
Contributing Author, Comparative Income Taxation: A Structural Analysis (2004)
This work presents a comparative analysis of some of the structural and design issues which...
General Description: United States, Comparative Income Taxation: A Structural Analysis (1997)
Horizontal Equity Revisited (with Diane M. Ring), Florida Tax Review (2013)
From the introduction:
No tax policy analysis stands complete without examination of equity implications. But...
Horizontal Equity Revisited (with Diane M. Ring), The Proper Tax Base: Structural Fairness from an International and Comparative Perspective (2012)
In the years since McDaniel and Repetti’s 1993 article evaluating the intellectual landscape on horizontal...
Democracy and Opportunity: A New Paradigm in Tax Equity, Vanderbilt Law Review (2008)
Although there is consensus about the need for equity, academics and policy makers disagree about...
The Uneasy Case for a Comprehensive Tax Base, Tax Compliance Costs for Companies in an Enlarged European Community (2008)
In discussing tax simplification, commentators often advocate a comprehensive income tax system that has a...
Textualism and Tax Shelters (with Noel B. Cunningham), Virginia Tax Review (2004)
A substantial debate about the approaches employed by courts to interpret statutes and regulations has...
The Lessons of Enron: Don't Hire the Rats to Watch the Cheese, Boston Herald (2002)
The Misuse of Tax Incentives to Align Management-Shareholder Interests, Cardozo Law Review (1997)
The U.S. tax system contains many provisions which are intended to align management of large...
Corporate Governance and Stockholder Abdication: Missing Factors in Tax Policy Analysis, Notre Dame Law Review (1992)
Policymakers recognize that management's ability to control publicly held corporations can negatively affect corporate productivity...
Long-Term Capital Gains, the Long-Term Investment Perspective, and Corporate Productivity, Tax Notes (1990)
[Also appears in The Capital Gains Controversy: A Tax Analysts Reader, edited by J. Andrew...
Management Buyouts, Efficient Markets, Fair Value and Soft Information, North Carolina Law Review (1988)
Leveraged buyouts, particularly by a corporation's management, provide unique opportunities for investors to realize extraordinary...
Selected Professional Activities
Noncompensatory Capital Shifts Beyond the Proposed Noncompensatory Regulations, Boston Tax Forum (2013)
Occupy the Tax Code: Using the Estate Tax to Reduce Inequality, Pepperdine Law Review Symposium (2013)
Defense of the estate tax as an important policy tool to address inequality.