Clinton G. Wallace
|Title:||Assistant Professor of Law
|School of Law|
1525 Senate Street
Columbia, SC 29208
Clint Wallace teaches tax law and tax policy. His research focuses on tax policy, tax rulemaking, and tax legislation. He has written on various tax policy topics, including tax administration and the design of tax expenditures.
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 Woodrow Wilson School of Public and International Affairs.
- Income Tax (LAWS 633)
- Corporate Tax (LAWS 636)
- Tax Regulation Practicum
- Centralized Review of Tax Regulations, 71 Alabama L. Rev. __ (forthcoming 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)
- 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)