Virginia Center for Tax Law

Research

Tax Sanctions and the Russia-Ukraine Conflict
Andrew Hayashi

Ashley S. Deeks
The Russian invasion of Ukraine in 2022 provoked the imposition of economic sanctions that are unprecedented in their swiftness, severity, and... MORE
Does the Prohibition of State Aid Limit Tax Competition?
Ruth Mason
At the inception of a new and potentially transformative type of tax enforcement, this Article reviews the goals underlying the prohibition on state... MORE
Executive Compensation and Corporate Governance
Michael Doran
Over the past quarter century, Congress has enacted several major reforms for retirement plans and individual retirement accounts, usually with large... MORE

The Charitable Giving and Civic Engagement
Andrew Hayashi
In an era characterized by inequalities of income and influence, political polarization, and the segregation of social spaces, the income tax... MORE
Ding-Dong! The EU Arm’s-Length Standard Is Dead
Ruth Mason
In this article, Mason explains why the Commission lost the Fiat state-aid appeal before the Court of Justice of the European Union. She also argues... MORE
On Rawlsian Contractualism and the Private Law
Kevin A. Kordana
Shifts in academic paradigms are rare. Still, it was not long ago that the values taken to govern the private law were thought to be distinct from... MORE

A Wrench in the GLOBE's Diabolical Machinery
Ruth Mason
In this article, Mason explains how the OECD's proposed Pillar 2 global minimum tax rules induce cooperation by states, and how the proposal to enact... MORE
Tax Law as Foreign Policy
Andrew Hayashi

Ashley S. Deeks
The use of economic statecraft is at a high-water mark. The United States uses sanctions, tariffs, and import and export controls more than ever... MORE
Public Rights and Taxation: A Brief Response to Professor Parrillo
Ann Woolhandler
A division exists between scholars who claim that Congress made only limited delegations to executive officials in the early Republic, and those who... MORE

The Great American Retirement Fraud
Michael Doran
Over the past twenty-five years, Congress has enacted several major reforms for employer-sponsored retirement plans and individual retirement... MORE
Has Cross-Border Arbitrage Met Its Match?
Ruth Mason
In this essay, we review criticisms of both the concept of international tax arbitrage and regulatory responses meant to reduce such arbitrage. We... MORE
The 2021 Compromise
Ruth Mason
This article provides historical background that helps explain the agreed proposals among the OECD Inclusive Framework countries on Pillars 1 and 2.... MORE

About

Consistently ranked one of the top law schools for tax, UVA Law prepares students for tax careers in government, private practice, business and the nonprofit sector. Among the nation’s top scholars, the School’s tax faculty are known for converting students who are fearful of studying tax into fans of the field. They bring experience from Congress, the Treasury Department and private practice. In addition to their scholarly endeavors, the faculty remain engaged with practice organizations such as the ABA Tax Section, the American Law Institute, Congress, the Treasury Department and the IRS.

Virginia offers one of the strongest tax law curricula in the country, including courses in corporate, partnership and international tax; tax policy; taxation of private equity; gratuitous transfers; nonprofits; and employee benefits, among many others. The Law School is home to the Virginia Tax Review, the nation’s leading student-edited tax journal. In addition to their work in the classroom and on the journal, students regularly win top tax prizes, both at home and abroad.

Virginia’s alumni practice tax in a variety of settings. They hold leadership positions in top law and accounting firms, smaller firms specializing in tax, all branches of government and the nonprofit sector. Alumni have joined academia, launched firms focused on tax law, managed the taxes of corporations like Exxon Mobil and Amazon, served in the U.S. Office of the Legislative Counsel, and held leadership positions at the IRS, including as commissioner.

Faculty, students and alumni also learn about cutting-edge issues in tax from the Virginia Tax Study Group meeting at the Law School, an annual tradition that brings together alumni from practice, government and academia. In the fall, the annual UVA Invitational Tax Conference brings leading tax academics to Grounds to discuss scholarly works in progress. Students are invited to attend both meetings. During the summer, the Law School hosts the Virginia Conference on Federal Taxation, an annual conference that marked its 70th anniversary in 2018.