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
Revitalizing the Estate Tax: 5 Easy Pieces (with Paul L. Caron), Tax Notes (2014)
In a previous article, we argued that contrary to the state of the law over...
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...
Occupy the Tax Code: Using the Estate Tax to Reduce Inequality and Spur Economic Growth (with Paul L. Caron), Pepperdine Law Review (Symposium Issue) (2013)
Inequality has been increasing in the United States. We should care about this increase because...
The Estate Tax Non-Gap: Why Repeal a 'Voluntary' Tax? (with Paul L. Caron), Stanford Law & Policy Review (Symposium Issue) (2009)
Over thirty years ago, George Cooper wrote a seminal article arguing that the estate tax...
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...
Introduction to United States International Taxation, 6th Edition (with Diane M. Ring and Paul R. McDaniel) (2014)
The new edition of this well-known reference work for the tax community provides an introduction...
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....
Introduction to United States International Taxation (with Paul R. McDaniel and Hugh J. Ault) (2005)
Contributions to Books
2013 Supplement (with Paul R, McDaniel and Paul L. Caron), Federal Wealth Transfer Taxation: Cases and Materials (2013)
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)
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...
2011 Supplement (with Paul L. Caron), Federal Wealth Transfer Taxation: Cases and Materials & Federal Wealth Transfer Taxation: Study Problems (2011)
The Lessons of Enron: Don't Hire the Rats to Watch the Cheese, Boston Herald (2002)
Selected Professional Activities
Revitalizing the Estate Tax, Pepperdine Law Review Symposium (2014)
Using the Estate Tax to Reduce Inequality, Columbia Law School Tax Policy Forum (2013)
Moderator, Tax Policy and Economic Efficiency, Annual Meeting of the Law and Society Association (2013)
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.