Faculty - University of Virginia School of Law

CONTACT
ey6n@virginia.edu
(202) 370-6667
(434) 243-9106
Room WB173C

ASSISTANT
Crystal Smith

SUBJECTS
Tax policy, tax shelters, federal taxation

C.V.

Ethan Yale

Hunton & Williams Professor of Law
J.D., Tulane University School of Law, 1999
1223318
B.S., Cornell University, 1993

Ethan Yale’s teaching and research focus on tax law and policy. Yale was a member of the Georgetown Law faculty from 2004 to 2009. Prior to joining Georgetown, he was an acting assistant professor at New York University School of Law, an associate with Wachtell, Lipton, Rosen & Katz in New York City, and a law clerk to Judge Jacques L. Wiener Jr. of the U.S. Court of Appeals for the Fifth Circuit. Ethan is a graduate of Cornell University and Tulane Law School.

Publications

"Taxing Market Discount on Distressed Debt," Tax Notes (forthcoming).
SSRN

"Defining 'Partnership' for Federal Tax Purposes," 131 Tax Notes 589 (2011).
SSRN

"Corporate Distributions Tax Reform: Exploring the Alternatives," 29 Va. Tax Rev. 329 (2010).
HeinOnline (PDF)

"Risk and The Tax Benefit of Deferred Compensation," 62 Tax L. Rev., (2009).
SSRN | HeinOnline (PDF)

"Taxing Cap-and-Trade Environmental Regulation," 37 J. Legal Stud. 535 (2008).

SSRN Abstract

"Was Heinz’s Two-Step Redemption a Sham?" 117 Tax Notes 345 (2007).
SSRN

"Can Discriminatory Taxation of Municipal Bonds Be Justified? Thoughts on the Davis Topside Briefs" (with Brian Galle), 117 Tax Notes 153 (Oct. 8, 2007).
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"Municipal Bonds and the Dormant Commerce Clause After United Haulers" (with Brian Galle), 115 Tax Notes 1037 (July 11, 2007), reprinted in 44 State Tax Notes (July 18, 2007).
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"Deferred Compensation Revisited" (with Daniel I. Halperin), 114 Tax Notes 939 (2007).
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"Reforming the Taxation of Deferred Compensation" (with Gregg D. Polsky), 85 N.C. L. Rev. 571 (2007).
SSRN | HeinOnline (PDF)

"Reexamining Black & Decker’s Contingent Liability Tax Shelter," 108 Tax Notes 223 (2005).
SSRN Abstract

"When Are Capitalization Exceptions Justified?", 57 Tax L. Rev. 549 (2004).
SSRN Abstract | HeinOnline (PDF)

"The Final INDOPCO Regulations," 105 Tax Notes 435 (2004).
SSRN Abstract

Working Papers

"A Better Way to Tax Corporate Distributions: Allow Basis Recovery on Ordinary Dividends"

"The Cary Brown Theorem and the Income Taxation of Risk: A Reappraisal"

Current Courses