Background

Clint Wallace teaches tax law and tax policy.  He has written on various tax policy topics, including tax administration and the design of tax expenditures. He is a co-author of the Third Edition of The Individual Tax Base, a leading income tax casebook published by West Academic. In 2019, he was selected by students at University of South Carolina School of Law as Best Classroom Professor.

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 various federal and state political campaigns. He received a LLM in taxation and a JD from New York University School of Law, and an AB from Princeton University’s School of Public and International Affairs.

Teaching

• Income Tax (LAWS 633)
• Corporate Tax (LAWS 636)
• Tax Regulation Practicum
• Taxation of Property Transactions
• Tax Policy (and Democracy) Seminar

Scholarship

• Taxing Luxury Emissions, 109 CORNELL L. REV. __ (forthcoming 2024) (with Shelley Welton)
• A Democratic Perspective on Tax Law, 98 WASHINGTON L. REV. 947 (2023)
• Taxation and Law and Political Economy, 83 Ohio St. L.J. 471 (2022) (with Jeremy Bearer-Friend, Ari Glogower & Ariel Jurow Kleiman)
• Administering Taxes Democratically?, 94 Temple L. Rev. (2022) (with Jeff Blaylock)
• Brief of Amici Curiae Law Professors in Support of Respondent South Carolina Department of Revenue, Amazon Services, LLC v. South Carolina Department of Revenue, No. 2019- 001706 (South Carolina Court of Appeals (filed Oct. 22, 2021) (with Tessa Davis)
• Democracy Avoidance in Tax Lawmaking, 24 Florida Tax Rev. 272 (2021)
• The Troubling Case of the Unlimited Pass-Through Deduction, 88 Univ. Chi. L. Rev. Online (2020)
• Brief of Amicus Curiae Former Government Officials in Support of Respondents, CIC Services, LLC v. Internal Revenue Service, No. 19-930 (U.S. Supreme Court) (filed Sept. 15, 2020) (co-author and co-counsel)
• Tax Policy and Our Democracy, 118 Mich. L. Rev. 1233 (2020) (book review)
• Equitable Health Savings Accounts, 56 Harv. J. on Leg. 395 (2019) (with Samuel Estreicher)
• Centralized Review of Tax Regulations, 71 Alabama L. Rev. 455 (2018)
• Essay, Shades of Basic Income in Sharing the Gains of the U.S. Global Economy: Proceedings of the New York University 70th Annual Conference on Labor (2018) (with Ari Glogower)
• Congressional Control of Tax Rulemaking, 70 Tax L. Rev. 179 (2017)
• Brief of Amicus Curiae 19 Tax Law and Administrative Law Professors, Altera v. Commissioner, Nos. 6253-12, 9963-12 (Ninth Circuit) (filed July 5, 2016) (lead author and co-counsel) (and other related briefs)
• Note, The Case for Tradable Tax Credits, 8 N.Y.U. J. L. & Bus. 227 (2011)