- Fall 2017: Tax Policy, Legal Scholarship Workshop: Regulation and Business
- Spring 2018: Tax I, Taxation II, Legal Scholarship Workshop: Regulation and Business
|2003||MTS, Harvard Divinity School|
|2003||JD, Harvard Law School|
|1999||BA, Brown University|
Boston College Law School
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Newton Center, MA 02459
The Offshore Tax Enforcement Dragnet Emory Law Journal, Forthcoming (2018)
Taxpayers who hide assets abroad to evade taxes present a serious enforcement challenge for the United States. In response, the U.S. has developed a family of initiatives that punish and rehabilitate non-compliant taxpayers, raise revenues, ...
The Tax Lives of Uber Drivers: Evidence from Online Forums Columbia Journal of Tax Law (2016)
In this Article, we investigate the tax issues and challenges facing Uber and Lyft drivers by studying their online interactions in three internet discussion forums: Reddit.com, Uberpeople.net, and Intuit TurboTax AnswerXchange. Using descriptive statistics and ...
Human Equity? Regulating the New Income Share Agreements Vanderbilt Law Review (2015)
A controversial new financing phenomenon has recently emerged. New “income share agreements” (“ISAs”) enable an individual to raise funds by pledging a percentage of her future earnings to investors for a certain number of years. ...
Who Wins When Uncle Sam Loses? Social Insurance and the Forgiveness of Tax Debts UC Davis Law Review (2012)
Small-scale tax collections decisions have large-scale distributive consequences. The central question addressed in this Article is whether a deliberate government decision to forgive or to not collect a tax owed can be justified, given the ...
A Structural Critique of Trader Taxation Florida Tax Review (2008)
This article scrutinizes the structural elements underlying the unusual tax treatment of securities traders under current law. After summarizing the distinguishing features of trader taxation, this article explains how the treatment of securities traders today ...
Context Matters: The Recharacterization of Leases in Bankruptcy and Tax Law American Bankruptcy Law Journal (2008)
This article identifies an important but problematic business transaction that confronts both the bankruptcy and tax systems — the loan disguised as a lease — and compares the ways in which each system deals with ...
Selected Professional Activities (24)
Work-Related Distortions in the Tax Reform Bills: Understanding the New Proposed Provisions (2017)
Co-authored a two-part blog post with Diane M. Ring for On Labor. Part 2 is available here: https://onlabor.org/work-related-distortions-in-the-proposed-tax-bills-understanding-the-policy-conversations-part-2-of-2/.
The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums UC Irvine School of Law Tax Policy Colloquium (2016)
Also presented this paper in the following venues:National Tax Association 108th Annual Conference on Taxation, Boston, MA (November 19-21, 2015)University of Virginia Invitational Tax Conference, University of Virginia School of Law, Charlottesville, VA (November 6-7, 2015)Brooklyn Law School Faculty ...
Tax Evasion and Offshore Banks: Towards a Comprehensive Regulatory Framework Tulane Tax Roundtable (2016)
Also presented this paper in the following venues:Indiana University Maurer School of Law Tax Policy Colloquium, Bloomington, IN (January 21, 2016)Southeastern Association of Law Schools Annual Meeting Tax Policy Discussion Group, Boca Raton, FL (August ...
Can Sharing Be Taxed? Law & Society Association Annual Meeting (2015)
Also presented this paper in the following venues:Sharing Economy, Sharing City: Urban Law and the New Economy Conference, Fordham Law School, New York, NY (April 24, 2015)Critical Tax Conference, Northwestern Law School, Chicago, IL (April ...
Human Equity? Regulating the New Income Share Agreements University of Washington Graduate Tax Program Second Annual Tax Symposium on the Future of the Tax Law (2014)
Also presented this paper in the following venues:Loyola L.A. Tax Policy Colloquium, Los Angeles, CA (September 22, 2014)Critical Race Theory and Empirical Methods Public Symposium and Fifth Working Group Meeting, University of Denver, Strum College ...