Curriculum Vitae

Yale Law School
127 Wall Street
P.O. Box 208218
New Haven, CT 06520-8215
(203) 432-8117


Jacquin D. Bierman Professor of Taxation, Yale Law School (New Haven): 2004-present
 Deputy Dean, Yale Law School (New Haven): 2004-2005, Fall 2002
 Professor of Law, Yale Law School, 1997-2004

Visiting Associate Professor, Yale Law School (New Haven): 1996-1997

Associate Professor, Columbia University School of Law (New York):  1992-1997

Attorney-Advisor, U.S. Treasury Department, Office of Tax Policy, Office of Tax Legislative Counsel (Washington, D.C.):  1990-1992

Associate, Sullivan & Cromwell (New York):  1987-1990.  Summer Associate: Sullivan & Cromwell (New York, 1986); Piper & Marbury (Washington, D.C., 1985)


Yale Law School, J.D. 1987

Georgetown University, A.B. Economics, 1984, summa cum laude

Class Marshall (ranked first among Arts Graduates in the College of Arts & Sciences); Phi Beta Kappa (elected junior year); Departmental Honors (Economics)



THE STAKEHOLDER SOCIETY (Yale University Press, 1999) (with Bruce Ackerman).


Equal Opportunity and Inheritance Taxation, __ HARV. L. REV. (forthcoming 2007).

War, Taxes, and Income Redistribution in the Twenties: The 1924 Veterans' Bonus and the Defeat of the Mellon Plan, __ TAX L. REV. (forthcoming 2007).

Caretaker Resource Accounts for Parents, in THE CITIZEN’S STAKE:  EXPLORING THE FUTURE OF UNIVERSAL ASSET POLICIES (Will Paxton and Stuart White eds., Policy Press (U.K.), 2006).

Why Stakeholding? (with Bruce Ackerman) in REDESIGNING DISTRIBUTION (Erik Olin Wright ed., Verso, 2006).
What Does a Fair Society Owe Children – and Their Parents?, 72 FORDHAM L. REV. (April 2004) (invitational symposium on Rawls and the Law).

Work vs. Freedom: A Liberal Challenge to Employment Subsidies, 108 YALE L.J. 967 (1999).

The Uneasy Liberal Case Against Income and Wealth Transfer Taxation: A Response to Professor McCaffery, 51 TAX L. REV. 363 (1996).

Tax Policy and Feminism: Competing Goals and Institutional Choices, 96 COLUM. L. REV. 2001¬¬ (1996).

Federalism and U.S. Social Welfare Policy: Fundamental Change and New Uncertainties, 2  COLUM. J. EURO. LAW 441 (1996).

The Earned Income Tax Credit and the Limitations of Tax-Based Welfare Reform, 108 HARV. L. REV. 533 (1995).

Alleviating Marriage Penalties in the Income Tax and the Earned Income Tax Credit, 66  TAX NOTES 1343 (Feb. 27, 1995).

The Earned Income Tax Credit and Some Fundamental Institutional Dilemmas of Tax-Transfer Integration, 47 NAT'L TAX J. 609 (1994).

Approaches to Corporate Integration: The Treasury Department Report, 45 NAT'L TAX J. 209 (1992) (with economist James Mackie).


Why Poor Kids Can’t Find a Dentist, SLATE (May 29, 2007).

What We Owe to Parents, BOSTON REVIEW (April/May 2004) (lead article in a New Democracy Forum with Robin West, Dorothy Roberts, Amy Wax, Richard Epstein, Eva Kittay, and Deborah Stone as commentators).

[A Basic Income is] Good for Women, in DELIVERING A BASIC INCOME (Joshua Cohen and Joel Rogers eds., 2001).

Tony Blair’s Big Idea, N.Y. TIMES, May 6, 2001 (with B. Ackerman).

$80,000 and a Dream, THE AM. PROSPECT, July 17, 2000 (with B. Ackerman).

Your Stake in America, 41 AZ L. REV. 249 (1999) (with B. Ackerman).


Liberal Equality, Child Development, and the Malleable Family, Children, Families, and State (conference sponsored by CREUM at the University of Montreal), May 2007.

Equal Opportunity and Inheritance Taxation, Harvard Workshop on Current Research in Taxation, October 2006.

War and Taxes: The 1924 Veterans’ Bonus and the Defeat of the Mellon Plan, NYU Colloquium on Tax Policy, March 2006.

Tax Cuts in the 1920s:  Fact or Fiction?, University of Pennsylvania School of Law Tax Policy Colloquium, January 2006.

Economic Reforms to Promote Opportunity, Security, and Achievement, keynote address, Citizens’ Committee for Children, New York City, April 2005.

No Exit, “Rawls and the Law” symposium, Fordham University Law School, November 2003.

No Exit, Columbia Legal Theory Workshop, October 2003.

No Exit, Workshop on Work, Family, and Public Policy, Washington University in St. Louis, October 2003.

No Exit, NYU Colloquium on Tax Policy and Public Finance, January 2002.

Opportunity For a Lifetime, Harvard Workshop on Current Research in Taxation, October 2001.

The Stakeholder Society, Harvard Law and Economics Workshop, May 1998.

The Stakeholder Society, Georgetown University Law School Tax Policy Workshop, April 1998.

Employment Subsidies, Harvard Seminar on Current Research in Taxation, August 1997.

The Uneasy Liberal Case Against Income and Wealth Transfer Taxation, Works in Process Workshop, George Washington University Law Center, October 11, 1996.

Tax Policy and Feminism, NYU Colloquium on Tax Policy and Public Finance, February 8, 1996

Tax Policy, Welfare Policy, and Family Labor:  Beyond Traditional Market-Work Prescriptions, Harvard Seminar on Current Research in Taxation, August 1995.

Marriage Penalties in the EITC, Testimony (by invitation) before the House Ways and Means Committee, Hearings on the Tax Provisions of the Contract with America, January 17, 1995.


Yale Law School:
Yale Law Women Teaching Award, 2004
Yale Law Women Teaching Award, 1998

Columbia Law School:             
Professor Willis L.M. Reese Award for Excellence in Teaching, 1995


Advanced Federal Income Taxation
 Child Development and the Law (seminar)
Corporate Taxation
Family Law
Federal Income Taxation
Feminism and Economic Justice (seminar)
Parents and Children (seminar)
Social Welfare Policy
Tax Policy (seminar)
 Tax Policy and Distributive Justice (seminar)
U.S. Taxation of International Transactions


Yale Law School:
  Appointments Committee (chair), 2005-06
  Appointments Committee (member), 1998-99, 2001-02, 2004-05
  Deputy Dean, 2004-2005, fall 2002

Columbia University School of Law:
  Dean Search Committee, 1995-96
  Curriculum Committee, 1993-95

Other: Fellow, Connecticut Bar Foundation, 1999-present; Member, Tax Forum, New York City, 1994-1997; Planning Committee for AALS Conference for New Law Teachers, 1993-94; Executive Committee, Tax Section, New York State Bar Association, 1992-93