George K. Yin

  • Edwin S. Cohen Distinguished Professor of Law and Taxation Emeritus

George Yin joined the University of Virginia law faculty in 1994 after visiting from the University of Florida, and retired in May 2019. 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.

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)

Education

  • J.D.
    George Washington University Law School
    1977
  • M.Ed.
    University of Florida
    1972
  • B.A.
    University of Michigan
    1970

Works in Progress

Books

Federal Income Tax Project: Tax Advisory Group Draft No. 22 (with David J. Shakow), American Law Institute (1998).
Federal Income Tax Project: Taxation of Pass-through Entities: Memorandum No. 3 (with David J. Shakow), American Law Institute (1997).

Textbooks

Corporate Taxation (with Karen C. Burke), Wolters Kluwer (2 ed. 2016).
Partnership Taxation (with Karen C. Burke), Wolters Kluwer (3 ed. 2016).
Partnership Taxation (with Karen C. Burke), Aspen (2 ed. 2013).
Corporate Taxation (with Karen C. Burke), Aspen (1 ed. 2011).
Partnership Taxation (with Karen C. Burke), Aspen (1 ed. 2009).

Book Chapters

The Curious Origins of the Major U.S. Tax Incentives for Oil and Gas Producers, in Tax Law and the Environment: A Multidisciplinary and Worldwide Perspective, Lexington Books, 19-43 (2018).
Corporate Tax Reform, Finally, after 100 Years, in Toward Tax Reform: Recommendations for President Obama’s Task Force, Tax Analysts, 114-118 (2009).
Lawyer, Teacher, Public Servant, in Careers in Tax Law: Perspectives on the Tax Profession and What it Holds for You, American Bar Association Section of Taxation, 127-129 (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, MIT Press, 133-140 (2008).
The Story of Crane: How a Widow’s Misfortune Led to Tax Shelters, in Tax Stories: An In-Depth Look at Ten Leading Federal Income Tax Cases, Foundation Press, 207-257 (2003).
The Uncertain Fate of the Earned Income Tax Credit Program, in Taxing America, NYU Press, 297-321 (1996).

Articles & Reviews

Crafting Structural Tax Legislation in a Highly Polarized Congress, 81 Law & Contemporary Problems 241-279 (2018).
Foreword: The Past, Present, and Future of the Federal Tax Legislative Process (with Lawrence A. Zelenak), 81 Law & Contemporary Problems 1-6 (2018).
A Maritime Lawyer, Percentage Depletion, and the JCT, 152 Tax Notes 1695-1705 (2016).
Saving the IRS, 100 Virginia Law Review Online 22-36 (2014).
Comments on the Taxation of Passthrough Entities, 140 Tax Notes 358-363 (2013).
Legislative Gridlock and Nonpartisan Staff, 88 Notre Dame Law Review 2287-2321 (2013).
Bush Income Tax Cuts Should Not Be Extended, 123 Tax Notes 117-122 (2009).
Is the Income Tax Really Regressive?, 125 Tax Notes 1379 (2009).
Reforming the Taxation of Foreign Direct Investment by U.S. Taxpayers, 100 Proceedings of the Annual Conference on Taxation 318-330 (2009).
The Benefits of Temporary Legislation, 125 Tax Notes 251 (2009).
Receiving Credit Where Credit Is Not Due, 119 Tax Notes 1015 (2008).
Is the Tax System Beyond Reform?, 58 Florida Law Review 977-1041 (2006).
Taxing Corporate Divisions, 56 Southern Methodist University Law Review 29-303 (2003).
Dealing with Abuse of the Partnership Tax Rules (with David J. Shakow), 96 Tax Notes 597 (2002).
Getting Serious about Corporate Tax Shelters: Taking a Lesson from History, 54 Southern Methodist University Law Review 209-237 (2001).
Making Sense of the Compaq Computer Case, 85 Tax Notes 815-816 (1999).
The Future Taxation of Private Business Firms, 4 Florida Tax Review 141-248 (1999).
Getting Your Name in the Tax Code, 76 Tax Notes 1117 (1997).
Simulating the Tax Legislative Process in the Classroom, 47 Journal of Legal Education 104-117 (1997).
EITC—Come Again, Ms. Sheppard?, 73 Tax Notes 107 (1996).
President Bob Dole’s Tax Policy, 72 Tax Notes 1438-1439 (1996).
Natural Law Has Its Limits, 67 Tax Notes 697 (1995).
Improving the Delivery of Benefits to the Working Poor: Proposals to Reform the Earned Income Tax Credit Program (with Jonathan Barry Forman, Mark J. Mazur & John Karl Scholz), 11 American Journal of Tax Policy 225-298 (1994).
Summary of EITC Conference Proceedings, 11 American Journal of Tax Policy 299-320 (1994).
A Proposed Tax on Corporate Distributions, 67 Taxes—The Tax Magazine 962-980 (1989).

Reports & Datasets

Statement, The Middle-Income Tax Relief Question: Extend, Modify, or Expire? US Government Print Office 6-8, 83 (2009).
Testimony, Earned Income Tax Credit US Government Print Office 102-104,113 (1996).
Statement, Earned Income Tax Credit US Government Print Office 38-48, 110 (1995).

Op-Eds, Blogs, Shorter Works

Five Myths about Trump’s Income Tax Returns, Washington Post B3 (August 3, 2018).
How a 1924 Law Could Unveil Trump Taxes, USA Today (March 30, 2017).
Congress Can Obtain Trump’s Tax Returns, Washington Post A17 (February 7, 2017).
Changing IRS “Burden of Proof” Could Hurt Honest Folks, Richmond Times-Dispatch A19 (November 7, 1997).

Current Courses

No courses were found for this instructor.

All Courses

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

IN THE NEWS

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04/07/2011
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12/31/2009
10/16/2009
05/04/2009
01/15/2009

AT UVA LAW

Professor George Yin Reflects on His Career at UVA Law

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