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B.B.A., Emory, 1966; LL.B., University of Virginia, 1969. Professor Graetz is a leading expert on national and international tax law. He held faculty positions at Yale Law School for nearly 25 years before joining Columbia Law School in 2009 and has written many books on federal taxation, including a leading law school text, as well as more than 60 articles on a wide range of tax, international taxation, health policy, and social insurance issues.
Before joining Columbia, Professor Graetz had been the Justus S. Hotchkiss Professor of Law at Yale Law School since 1986. He had joined Yale’s faculty in 1983. Prior to his time at Yale, Professor Graetz was professor of law and social sciences at the California Institute of Technology and professor of law at the University of Southern California, 1979-83. He started his teaching career as a law professor at the University of Virginia Law School, 1972-79.
In addition to his teaching career, Professor Graetz has held several positions in the federal government. He was Assistant to the Secretary and Special Counsel for the U.S. Department of the Treasury, January-June 1992, and he was Deputy Assistant Secretary for Tax Policy at the U.S. Department of the Treasury, January 1990-December 1991.
Professor Graetz has been a John Simon Guggenheim Memorial Fellow and received an award from Esquire magazine for courses and work in connection with provision of shelter for the homeless. He served on the Commissioner’s Advisory Group of the Internal Revenue Service. He served previously in the Treasury Department in the Office of Tax Legislative Counsel, 1969-72. He is a fellow of the American Academy of Arts and Sciences.
Books include: 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States, Yale University Press, 2007; Death by a Thousand Cuts: The Fight Over Taxing Inherited Wealth, with Ian Shapiro, Princeton University Press, 2005; Foundations of International Income Taxation, Foundation Press, 2003; The U.S. Income Tax: What It Is, How It Got That Way and Where We Go from Here, Norton, 1999; True Security: Rethinking American Social Insurance, with Jerry Mashaw, Yale University Press, 1999; The Decline (and Fall?) of the Income Tax, Norton, 1997; Federal Income Taxation: Principles and Policies, with Deborah Schenk, 4th ed., Foundation Press, 2001; and Life Insurance Taxation: The Mutual vs. Stock Differential, 1986.
Edited books include: Uncharted Waters: Paying Benefits from Individual Accounts in Federal Retirement Policy, National Academy of Social Insurance, 2005; Integration of the U.S. Corporate and Individual Income Taxes: The Treasury Department and American Law Institute Reports, Tax Analysts, 1998; and Framing the Social Security Debate: Values, Politics, and Economics, Brookings, 1998. View less