• Federal income taxation
• Taxation of financial instruments
• Tax policy
• Economic analysis of deterrence
• Social norms

Education

• B.S., M.S. Electrochemistry, highest honors, Mendeleev University of Chemical Technology, 1988
• J.D. Yale, 1998

Detailed Biography

Professor of Law, Co-Chair, Charles E. Gerber Transactional Studies Program. B.S., M.S. Electrochemistry, highest honors, Mendeleev University of Chemical Technology, 1988. J.D. Yale, 1998. Editor-in-Chief, Yale Journal on Regulation; Editor, Yale Law Journal. Davis Polk & Wardwell, New York, 1998-2004, specialization in taxation of financial instruments and financial institutions. Joined Columbia faculty in 2004. Member, American Bar Association, American Law and Economics Association, National Tax Association, and the Tax Club. Current areas of teaching and research interest are federal income taxation, taxation of financial instruments, tax policy, economic analysis of deterrence, and social norms.

Publications

Recent publications include "Beyond Deterrence: Targeting Tax Enforcement with a Penalty Default," Columbia Law Review (forthcoming 2009), "Relational Tax Planning Under Risk-Based Rules," University of Pennsylvania Law Review (2008), "The Cost of Norms: Tax Effects of Tacit Understandings", University of Chicago Law Review (2007), "Crime and Punishment in Taxation: Deceit, Deterrence, and the Self-Adjusting Penalty," Columbia Law Review (2006), "Contextual Analysis of Tax Ownership," Boston University Law Review (2005), "Structured Products and Corporate Finance," Derivatives Week (with Winston Ma) (2004).