Ruth Mason

  • Edwin S. Cohen Distinguished Professor of Law and Taxation

Ruth Mason joined the University of Virginia School of Law faculty in 2013. Her research, which has been cited by the Supreme Court, focuses on tax discrimination in the United States and the European Union. Mason teaches taxation, topics in international tax, and the International Tax Practicum. She is the faculty advisor for UVA’s international tax moot court team, which has won three championships

Mason has been a visiting professor at Yale Law School and Université Paris 1 (Panthéon Sorbonne). She was Fulbright Senior Scholar at Vienna University for Business Economics and Business Administration (WU Wien), and she gave the 2018 Amsterdam Distinguished Lecture in Taxation and recently participated in an episode of UVA’s Global Inquirer.

Mason co-edits Kluwer's Series on International Taxation, and she is a member of the editorial board of the World Tax Journal and Project SAFE. Prior to joining the Law School, Mason worked at the University of Connecticut School, New York University School of Law, and Willkie Farr & Gallagher. 

 

Education

  • J.D.
    Harvard Law School
    2001
  • B.A.
    Columbia University
    1997

Book:

Primer on Direct Taxation in the European Union (Thomson West, 2005). 

Selected Articles:

"The Transformation of International Tax," Am. J. Int'l L. (forthcoming July 2020).
SSRN | Video

"Identifying Illegal Subsidies," 69 Am. U. L. Rev. 479 (2019).
SSRN | HeinOnline (PDF) |  Video

"The Economic Foundation of the Dormant Commerce Clause" (with Michael S. Knoll), 102 Va. L. Rev. 309 (2017).
SSRN | HeinOnline (PDF)

"Citizenship Taxation," 89 S. Cal. L. Rev. 169 (2016).
SSRN | HeinOnline (PDF)

"Waiting for Perseus: A Sur-Reply to Professors Graetz and Warren" (with Michael S. Knoll), 67 Tax L. Rev. 375 (2014).
SSRN | HeinOnline (PDF)

"Delegating Up: State Conformity with the Federal Tax Base," 62 Duke L.J. 1267 (2013). 
SSRN | HeinOnline (PDF)

"What Is Tax Discrimination?" (with Michael S. Knoll), 121 Yale L.J. 1014 (2012). 
SSRN | HeinOnline (PDF)

"Federalism and the Taxing Power," 99 Cal. L. Rev. 975 (2011). 
SSRN | HeinOnline (PDF)

"Tax Expenditures and Global Labor Mobility, 84 N.Y.U. L. Rev. 1542 (2009). 
SSRN
 | HeinOnline (PDF)

"Constitutional Restraints on Corporate Tax Integration" (with Walter Hellerstein and Georg Kofler), 61 Tax L. Rev. 1 (2009). 
SSRN
| HeinOnline (PDF)

"Made in America for European Tax: The Internal Consistency Test," 49 B.C. L. Rev. 1277 (2008) (quoted in Comptroller v. Wynne, 135 S. Ct. 1787, 1802 (2015)). 
SSRN
 | HeinOnline (PDF)

"Flunking the ECJ’s Tax Discrimination Test," 46 Colum. J. Transnat’l L. 72 (2007). 
SSRN | HeinOnline (PDF)

 

IN THE NEWS

01/24/2020
01/17/2020
06/26/2019
11/14/2018
10/08/2018
04/11/2018
03/12/2018
05/04/2016
09/18/2014
Episode 3: Taxing Big Tech and the Future of International Tax