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CONTACT
gyin@virginia.edu
(434) 924-7025
Room WB175C

ASSISTANT
Pennie Newell

SUBJECTS
Tax and budget law and policy, tax reform, legislative process and revenue estimating, tax compliance, taxation of public and private businesses, corporate tax shelters, federal income tax, earned income tax credit program

C.V.

George K. Yin

Edwin S. Cohen Distinguished Professor of Law and Taxation
J.D., George Washington University Law School, 1977
M.Ed., University of Florida, 1972
B.A., University of Michigan, 1970

George Yin joined the University of Virginia law faculty in 1994 after visiting from the University of Florida. From 2003-05, he served as chief of staff of the U.S. Congress' Joint Committee on Taxation, one of the most influential tax positions in the country. He currently is a visiting professor at Georgetown University (2014-15).

Yin taught school, was director of a child care center and worked as a computer programmer prior to attending law school. After law school, he clerked for a federal court, practiced law in Washington, D.C., and then served as tax counsel to the U.S. Senate Finance Committee before joining the law faculty at Florida. He also has been a visiting professor at NYU Law School, Pennsylvania and Brigham Young.

While at the Joint Committee, Yin assisted Congress on a number of tax bills, including the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA), the Working Families Tax Relief Act of 2004 and the American Jobs Creation Act of 2004. In addition, the staff expanded its ability to perform macroeconomic analyses of tax legislation and issued its first such analysis in connection with the House Ways and Means Committee’s consideration of JGTRRA. The staff also completed a major report setting forth options to improve tax compliance and reform tax expenditures.

Yin previously coordinated for the Senate Finance Committee a major project to reform and simplify the tax laws dealing with corporate-shareholder transactions, including corporate mergers, acquisitions and reorganizations. Between 1994-99, he was reporter to the American Law Institute's federal tax project concerning the income taxation of private business enterprises, such as closely held corporations, partnerships and limited liability companies. He has served as a consultant to a number of organizations, including the ALI, the Department of Treasury, the U.S. Joint Committee on Taxation, the National Commission on Restructuring the Internal Revenue Service and the Select Revenue Measures Subcommittee of the U.S. House Committee on Ways and Means, and is currently a member of the IRS Advisory Council.

Scholarship Profile: Improving the Design and Structure of Tax Law (Virginia Journal 2002)

Personal Profile: The Yin of Tax Legislation: UVA Professor Held One of the Most Influential Policy Positions in the Country (Inside UVA, April 14, 2006)


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Books:

Partnership Taxation (with Karen C. Burke) (Aspen, 2d ed. 2013).

Corporate Taxation (with Karen C. Burke) (Aspen Publishers, 2011).

Federal Taxation of Corporations and Shareholders (with Karen C. Burke) (Aspen Publ., forthcoming).

Federal Taxation of Business Enterprises (with Karen C. Burke) (Aspen Publ., forthcoming).

Partnership Taxation (with Karen C. Burke) (Aspen Publ., 2009).

Partnership Taxation, Teacher’s Manual (with Karen C. Burke) (Aspen Publ., 2009).

Federal Income Tax Project: Taxation of Private Business Enterprises: Reporters’ Study (with David J. Shakow) (American Law Institute, 1999).

Corporate Tax Reform: A Report of the Invitational Conference on Subchapter (George K. Yin & George Mundstock, eds. and contributors) (American Bar Association, 1988).

The Subchapter C Revision Act of 1985, 99th Cong., 1st Sess. (S. Prt. No. 99-47) (1985) (principal draftsman and editor while on the staff of the Senate Finance Committee).


Book Chapters:

“Lawyer, Teacher, Public Servant,” in John Gamino et al., eds., Careers in Tax Law: Perspectives on the Tax Profession and What It Holds for You 127 (A.B.A. Section on Taxation, 2009).

“Comment on Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product?” in John W. Diamond & George R. Zodrow, eds., Fundamental Tax Reform: Issues, Choices, and Implications 133 (MIT Press 2008).

"The Story of Crane: How a Widow's Misfortune Led to Tax Shelters" in Paul Caron, ed., Tax Stories: An In-depth Look at Ten Leading Federal Income Tax Cases (Foundation Press, 2003).
PDF

"
The Uncertain Fate of the Earned Income Tax Credit Program" in Karen Brown & Mary Louise Fellows, eds., Taxing America (NYU Press, 1996).
PDF


Articles and Selected Other Published Writings:

"
The IRS's Misuse of Scarce Compliance Resources in the Exempt Organization Area"
SSRN

"The Most Critical Issue Facing Tax Administration Today -- And What to Do About It,"
SSRN

Comments on the Taxation of Passthrough Entities,” 140 Tax Notes 358 (2013).

“James Couzens, Andrew Mellon, the ‘Greatest Tax Suit in the History of the World,’ and the Creation of the Joint Committee on Taxation and Its Staff,” 66 Tax L. Rev. 787 (2013).
HeinOnline (PDF)

“Legislative Gridlock and Nonpartisan Staff,” 88 Notre Dame L. Rev. 2287 (2013).
HeinOnline (PDF)

Partnership Taxation (with Karen C. Burke) (Aspen, 2d ed. 2013).

“The Role of Nonpartisan Staff in the Legislative Process,” 139 Tax Notes 1415 (2013).

“Principles and Practices to Enhance Compliance and Enforcement of the Personal Income Tax,” 31 Va. Tax Rev. 381 (2012).
SSRN | HeinOnline (PDF)

"Publicly Traded Partnerships, Closely Held Corporations, and Entity Classification for Tax Purposes," 88
Taxes 329 (2010).
SSRN

"Should Congress Abolish the Joint Committee on Taxation?," 126 Tax Notes 861 (2010).

"Lawyer, Teacher, Public Servant," in John Gamino et al. eds., Careers in Tax Law: Perspectives on the Tax Profession and What It Holds for You," 127 (ABA, 2009).

"Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product?: Discussion," in Fundamental Tax Reform: Issues, Choices, and Implications 133 (John W. Diamond & George R. Zodrow eds., 2008).

"Corporate Tax Reform, Finally, After 100 Years in Toward Tax Reform: Recommendations for President Obama’s Task Force," 114 Tax Analysts (2009).

Temporary-Effect Legislation, Political Accountability, and Fiscal Restraint,” 84 N.Y.U. L. Rev. 174 (2009).
SSRN | HeinOnline (PDF)

“Bush Income Tax Cuts Should Not Be Extended,” 123 Tax Notes 177 (2009).

Reforming the Taxation of Foreign Direct Investment by U.S. Taxpayers,” Nat’l Tax Assn., Proceedings of 100th Annual Conf. on Taxation 318 (2009), reprinted in 118 Tax Notes 173 (2008) and 49 Tax Notes Int’l 511 (2008).
SSRN

The Evolving Legislative Process: Implications for Tax Reform,” 114 Tax Notes 313 (2007).
SSRN Abstract

Is the Tax System Beyond Reform?,” 58 Fla. L. Rev. 977 (2006).
SSRN | HeinOnline (PDF)

“Enacting ‘Tax Reform’ in the Face of Fiscal Calamity,” 112
Tax Notes 61 (2006).

“JCT Chief Discusses the Tax Gap,” 107
Tax Notes 1449 (2005).

“Thoughts on Tax Shelters,” 102
Tax Notes 931 (2004).

How Much Tax Do Large Public Corporations Pay?: Estimating the Effective Tax Rates of the S&P 500,” 89 Va. L. Rev. 1793 (2003).
HeinOnline (PDF)

Taxing Corporate Divisions,” 56 SMU L. Rev. 289 (2003).
HeinOnline (PDF)

"
The Problem of Corporate Tax Shelters: Uncertain Dimensions, Unwise Approaches," 55 Tax L. Rev. 405 (2002).
HeinOnline (PDF)

"
A Cautionary Note on the Use of Antiabuse Doctrines," 94 Tax Notes 1225 (2002).

"Getting Serious About Corporate Tax Shelters: Taking a Lesson From History," 54 SMU L. Rev. 209 (2001). Abstract printed in 91 Tax Notes 1629 (2001).
HeinOnline (PDF)

"
Reforming and Simplifying the Income Taxation of Private Business Enterprises" with David J. Shakow in U.S. Jt. Comm. on Tax'n, Study of the Overall State of the Federal Tax System and Recommendations for Simplification (Vol. III), JCS-3-01, p. 220 (2001).
Report (PDF)l

"Tax Policy and Politics," 20 ABA Tax Section Newsletter 18 (2001).

"Using Book Earnings as the Default Tax Base for Public Corporations," 92
Tax Notes 135 (2001).

"The ALI Reporters’ Study on the Taxation of Private Business Enterprises," 85
Tax Notes 91 (1999).

"
The Future Taxation of Private Business Firms," 4 Fla. Tax Rev. 141 (1999).
HeinOnline (PDF)

"Making Sense of the
Compaq Computer Case," 85 Tax Notes 815 (1999).

"
Morris Trust, Sec. 355(e), and the Future Taxation of Corporate Acquisitions," 80 Tax Notes 375 (1998).

"Can the Adverse Effects of Noncompliance Be Reversed?" 2
The Community Tax L. Rep. 5 (1997).

"Simulating the Tax Legislative Process in the Classroom," 47
J. Legal Educ. 104 (1997).
HeinOnline (PDF)

"
The Taxation of Private Business Enterprises: Some Policy Questions Stimulated by the 'Check-the-Box' Regulations," 51 SMU L. Rev. 125 (1997).
HeinOnline (PDF)

"President Bob Dole’s Tax Policy," 72
Tax Notes 1438 (1996).

"
Should Today’s Fastest Growing Federal Assistance Program Be Roped In?" The American Enterprise (1996).

"
Accommodating the 'Low-Income' in a Cash-Flow or Consumed Income Tax World," 2 Fla. Tax Rev. 445 (1995).
HeinOnline (PDF)

"Reforming the Earned Income Tax Credit Program," 67
Tax Notes 1828 (1995).

"
Improving the Delivery of Benefits to the Working Poor: Proposals to Reform the Earned Income Tax Credit Program" (with J.K. Scholz, J.B. Forman and M.J. Mazur), 11 Amer. J. Tax Policy 225 (1994).
HeinOnline (PDF)

"Summary of EITC Conference Proceedings," 11
Amer. J. Tax Policy 299 (1994).
HeinOnline (PDF)

"The Hollow Promise of the Earned Income Tax Credit,"
Legal Times, (1993).

"Making Charity a Chore,"
Washington Post, Dec. 28, 1993, at A-15.

"Redesigning the Earned Income Tax Credit Program to Provide More Effective Assistance for the Working Poor" (with J.B. Forman) 59
Tax Notes 951 (1993).

"Achieving Corporate Integration Through Double Taxation," 56
Tax Notes 1365 (1992).

"
Corporate Tax Integration and the Search for the Pragmatic Ideal," 47 Tax L. Rev. 431 (1992).
HeinOnline (PDF)

"
Of Indianapolis Power and Light and the Definition of Debt: Another View," 11 Va. Tax Rev. 467 (1991).
HeinOnline (PDF)

"Of Diamonds and Coal: A Retrospective Examination of the Loss Carryover Controversy," 48
N.Y.U. Inst. on Fed. Tax'n 41-1 (1990).

"
A Different Approach to the Taxation of Corporate Distributions: Theory and Implementation of a Uniform Corporate-Level Distributions Tax," 78 Georgetown L.J. 1837 (1990).
HeinOnline (PDF)

"LBOs, the Home Mortgage Interest Deduction, and Tax Policy," 42
Tax Notes 1011 (1989).

"A Proposed Tax on Corporate Distributions," 67
Taxes 962 (1989).
HeinOnline (PDF)

"A Carryover Basis Asset Acquisition Regime?: A Few Words of Caution," 37
Tax Notes 415 (1987).

"
Taxing Corporate Liquidations (and Related Matters) after the Tax Reform Act of 1986," 42 Tax L. Rev. 573 (1987).
HeinOnline (PDF)

"
General Utilities Repeal: Is Tax Reform Really Going to Pass It By?" 31 Tax Notes 1111 (1986).

"The Deficit Reduction Act of 1984: Some Small Steps Toward Corporate Reform," 25
Tax Notes 73 (1984).

"Supreme Court's Tax Benefit Rule Decision: Unanswered Questions Invite Future Litigation," 59
J. Tax'n 130 (1983).

"Scope of Anti-Injunction Act Exceptions Limited by Investment Annuity Decision" (with D.R. Woodward), 52
J. Tax'n 166 (1980).

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  • Corporate Tax
  • Partnership Tax
  • Federal Income Tax
  • International Taxation
  • Tax Policy
  • Addressing the Fiscal Crisis


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