Anne L. Alstott

Jacquin D. Bierman Professor in Taxation

(on leave, fall 2015)


Anne Alstott is the Jacquin D. Bierman Professor in Taxation at Yale Law School. An expert in taxation and social policy, she was named a professor at Yale Law School in 1997 and originally named the Jacquin D. Bierman Professor of Taxation in 2004. She served as deputy dean in 2002 and 2004 and has won the Yale Law Women teaching award three times.

FULL BIOGRAPHY

Contact Information


Yale Law School

P.O. Box 208215

New Haven, CT 06520

Education & Curriculum Vitae


J.D., Yale, 1987

A.B., Georgetown, 1984

Courses Taught


  • Federal Income Taxation
  • Family, State, and Market

Anne Alstott is the Jacquin D. Bierman Professor in Taxation at Yale Law School. An expert in taxation and social policy, she was named a professor at Yale Law School in 1997 and originally named the Jacquin D. Bierman Professor of Taxation in 2004. She served as deputy dean in 2002 and 2004 and has won the Yale Law Women teaching award three times. From 2008 to 2011, she was the Manley O. Hudson Professor of Law at Harvard Law School. Prior to coming to Yale, she taught at Columbia Law and before that, served as an attorney-advisor in the Treasury Department’s Office of Tax Legislative Counsel. Her books include; No Exit: What Parents Owe Children and What Society Owes Parents (Oxford University Press, 2004) and The Stakeholder Society (with Bruce Ackerman, Yale University Press, 1999). She holds an A.B., summa cum laude, in economics from Georgetown University and a J.D. from Yale Law School.

Books

PROGRESSIVE RETIREMENT: ADDRESSING THE NEW INEQUALITY OF OLD AGE (forthcoming, Harvard University Press, 2016).

TAXATION AND TAX PLANNING: AN INTRODUCTION (forthcoming, CCH, 2015).

NO EXIT: WHAT PARENTS OWE CHILDREN AND WHAT SOCIETY OWES PARENTS (Oxford University Press, 2004).

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

Academic Articles

Neoliberalism in Family Law: Negative Liberty and Laissez-Faire Markets in the Minimal State, 77 L. & CONTEMP. PROBS. 25 (2015).

Gender Quotas for Corporate Boards: Options for Legal Design in the United States, PACE INT’L L. REV. (forthcoming 2013).

Updating the Welfare State: Marriage, The Income Tax, and Social Security in the Age of the New Individualism, TAX L. REV. (forthcoming 2013).

Marriages as Assets? Real Freedom and Relational Freedom, in ARGUING ABOUT JUSTICE (Axel Gosseries and Yannick Vanderborght eds., 2011).

“A Fine is Not A Price:” Insights for Law, in IDEOLOGY, PSYCHOLOGY, AND LAW (Jon D. Hanson ed., 2011).

hy the Earned Income Tax Credit Doesn’t Make Work Pay, 73 LAW & SOC. PROBS. 285 (2010).

Private Tragedies? Family Law As Social Insurance, 4 HARV. L. & POL’Y REV. 3 (2010).

Family Values, Inheritance Law, and Inheritance Taxation, 63 TAX L. REV. 123 (2009).

The Stakeholder Society, in INT’L ENCYC. OF CIVIL SOC. (Helmut K. Anheier and Stefan Toepler eds., 2009).

Family Values and the Law of Inheritance, 7 SOCIO-ECONOMIC REVIEW 145 (January 2009).

Is the Family At Odds With Equality? The Legal Implications of Equality for Children, 82 S. CAL. L. REV. 1 (2008).

Equal Opportunity and Inheritance Taxation, 121 HARV. L. REV. 469 (2007).

War, Taxes, and Income Redistribution in the Twenties: The 1924 Veterans' Bonus and the Defeat of the Mellon Plan, 59 TAX L. REV. 373 (2006).

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).