Wilbur H. Friedman Professor of Tax Law; Co-Chair, The Charles Evans Gerber Transactional Studies Center
Jerome Greene Hall Rm.904
435 West 116 Street
New York NY 10027
Areas of Expertise
- Federal income taxation
- Taxation of financial instruments
- Tax policy
- Economic analysis of deterrence
- Social norms
- B.S., M.S. Electrochemistry, highest honors, Mendeleev University of Chemical Technology, 1988
- J.D. Yale, 1998
Wilbur H. Friedman Professor of Tax Law, Co-Chair, Charles E. Gerber Transactional Studies Center, 2010 Willis L.M. Reese Award for Excellence in Teaching. Joined Columbia faculty in 2004. Current areas of teaching and research interest are federal income taxation, taxation of financial instruments, tax policy, tax administration, economic analysis of deterrence, and social norms.
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. Member, American Bar Association, American Law and Economics Association, National Tax Association, and the Tax Club.
"Irredeemably Inefficient Acts: A Threat to Markets, Firms, and the Fisc," Georgetown Law Journal (2014)
"Accepting the Limits of Tax Law and Economics," Cornell Law Review (2013)
"Revealing Choices: Using Taxpayer Choice to Target Tax Enforcement," Columbia Law Review
"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).
Taxation of Financial Products: Options for Fundamental Reform, Testimony at the Joint Hearing of the U.S. House of Representatives Committee on Ways and Means and the U.S. Senate Committee on Finance, December 6, 2011
Tax Treatment of Derivatives, Testimony at the Hearing of the U.S. House of Representatives Committee on Ways and Means, Subcommittee on Select Revenue Measures, March 5, 2008