Reese Prize Biography: Alex Raskolnikov
Alex Raskolnikov, the Charles Evans Gerber Professor of Law and Co-chair of the Charles Evans Gerber Transactional Studies Center, has been awarded the 2010 Willis L.M. Reese Prize for Excellence in Teaching by this year’s graduating class. Raskolnikov is one of the nation’s leading tax experts and has earned a reputation among students for his skill in making complex topics understandable and accessible.
Raskolnikov joined the Law School in 2004 from Davis Polk & Wardwell LLP, where he specialized in taxation of financial instruments and financial institutions. He teaches a popular introductory course on federal income tax and an advanced course on taxation of financial instruments. He also co-teaches a tax policy colloquium with David M. Schizer, Dean and the Lucy G. Moses Professor of Law.
Raskolnikov’s scholarship addresses tax enforcement and tax administration, combining economic analysis of deterrence with public economics and transaction cost economics. He has testified before Congress on the tax treatment of derivatives and has lectured on this subject in Brazil, Israel, and Japan.
His recent scholarship includes: “Revealing Choices: Using Taxpayer Choice to Target Tax Enforcement” (Columbia Law Review); “Relational Tax Planning Under Risk-Based Rules” (University of Pennsylvania Law Review); “The Cost of Norms: Tax Effects of Tacit Understandings” (University of Chicago Law Review); and “Crime and Punishment in Taxation: Deceit, Deterrence, and the Self-Adjusting Penalty” (Columbia Law Review).
Raskolnikov is a member of the advisory boards of the Columbia Journal of Tax Law, the Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship, and Revista Tributaria das Américas. He received his J.D. from Yale Law School and his B.S. and M.S. from Moscow Mendeleev Chemical Engineering Academy.