Michael J. Graetz

Columbia Alumni Professor of Tax Law, Wilbur H. Friedman Professor of Tax Law

Office: 435 West 116th St.
Room 603, Box B-3
New York NY 10027
Tel: (212) 854-7681
Email: michael.graetz@law.columbia.edu

Assistant Info

Name: Marianne Carroll
Phone: 212-854-0653
Email: mcarro@law.columbia.edu

Courses/Current Research

  • United States and International Tax Law
  • Social Security
  • Health Care Reform

Education:

  • University of Virginia, LL.B., 1969
  • Emory University, B.B.A., 1966


Detailed Biography:
Michael J. Graetz is a leading expert on national and international tax law.

Graetz joined the Columbia faculty in the fall of 2009 after 
holding faculty positions at Yale Law School for nearly 25 years. He 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, 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, Graetz was Professor of Law and Social Sciences at the California Institute of Technology and Professor of Law at the University of Southern California from 1979 to 1983. He started his teaching career as a law professor at the University of Virginia Law School from 1972 to1979.

In addition to his teaching career, 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 from January to June in 1992, and he was Deputy Assistant Secretary for Tax Policy at the U.S. Department of the Treasury from January of 1990 to December of 1991.

He has written or edited numerous books, including The End of Energy: The Unmaking of America's Environment, Security and Independence (MIT Press, 2011); 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); and The U.S. Income Tax: What it Is, How it Got That Way and Where We Go From Here, (Norton 1999).

He is also the author of the leading law school coursebook, Federal Income Taxation: Principles and Policies.

Graetz earned his B.B.A. from Emory University in 1966 and his LL.B. from the University of Virginia in 1969.
Graetz has been a John Simon Guggenheim Memorial Fellow and he 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 during 1969-1972. He is a fellow of the American Academy of Arts and Sciences.

 

Publications:

 Books
The End of Energy: The Unmaking of America's Environment, Security and Independence (MIT Press 2011)
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)
True Security: Rethinking American Social Insurance (with Jerry Mashaw) (Yale University Press 1999)
The U.S. Income Tax: What it Is, How it Got That Way and Where We Go From Here, (Norton 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)
Life Insurance Taxation: The Mutual vs. Stock Differential, (1986).

Edited Books
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)
Framing the Social Security Debate: Values, Politics, and Economics, (Brookings 1998)

Articles
More than sixty articles on a wide variety of topics in social insurance and taxation in leading law and economics journals. Representative topics include: Integration of Corporate and Individual Income Taxes; Reforming Social Security; Retirement Security Policy; Tax Reform; The Estate Tax; Taxing International Income; Universal Savings Accounts; Ethics, Institutional Complexity and Health Care Reform; Universal Health Coverage; Income Tax Amnesties; The Income vs Consumption Tax Debate; Tax Enforcement; The Economics of Tax Compliance; Legal Transitions; Taxation of Unrealized Gains at Death; The Tax Legislative Process. On tax reform, see "100 Million Unnecessary Returns: A Fresh Start for the U.S. Tax System," 112 Yale Law Journal 261 (November 2002).