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Clinton G. Wallace

Title: Assistant Professor of Law
School of Law
E-mail: wallace1@law.sc.edu
Phone: 803-777-6594
Office: 1525 Senate Street
Room 233
Columbia, SC 29208
Resources: CV [pdf]
Clinton G. Wallace

Background

Clint Wallace teaches tax law and tax policy. Before joining the faculty in 2017, he taught tax procedure, corporate tax, and tax policy at New York University School of Law as an Acting Assistant Professor of Tax Law, and he worked as an associate at the law firm Caplin & Drysdale. In practice, he provided advice on various aspects of federal income taxation to individuals, businesses and exempt organizations, with a particular focus on U.S. international tax issues. Previously he served as speechwriter to a U.S. Senator and to the governor of the State of Michigan, and worked on numerous federal and state political campaigns.

Professor Wallace’s research focuses on tax policy, tax rulemaking, and tax legislation. He has written on a variety of tax policy topics, including tax administration and the design of tax credits. He received a LLM in taxation and a JD from New York University School of Law, and an AB from Princeton University’s Woodrow Wilson School of Public and International Affairs.


Teaching

  • Income Tax (LAWS 633)
  • Corporate Tax (LAWS 636)


Scholarship

  • Centralized Review of Tax Regulations (work in progress)
  • Essay, Basic Income and Tax Reform: Theory and Design in Sharing the Gains of the U.S. Global Economy: Proceedings of the New York University 70th Annual Conference on Labor (forthcoming 2017)
  • Congressional Control of Tax Rulemaking, 70 Tax L. Rev. __ (forthcoming 2017)
  • Ninth Circuit Amicus Brief of 19 Tax Law and Administrative Law Professors, Altera v. Commissioner, Nos. 6253-12, 9963-12 (July 5, 2016) (lead author)
  • Note, The Case for Tradable Tax Credits, 8 N.Y.U. J. L. & Bus. 227 (2011)