Ruth Mason

  • Edwin S. Cohen Distinguished Professor of Law and Taxation
  • Class of 1957 Research Professor of Law

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, comparative tax law, and the International Tax Practicum

Mason has been a visiting professor at Johannes Kepler University, Leiden University, Université Paris 1 (Panthéon Sorbonne), and Yale Law School. She was Fulbright Senior Scholar at Vienna University for Business Economics and Business Administration (WU Wien). Mason co-edits Kluwer's Series on International Taxation, and she is a member of the editorial board of the World Tax Journal.

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:

"Identifying Illegal Subsidies," 69 Am. U. L. Rev. 1 (2019).

"Digital Battlefront in the Tax Wars," (with L. Parada) 92 Tax Notes Int'l. 1183 (2018).
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"Implications of Wayfair," 46 Int’l Tax Rev. 810 (2018).
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"When Are Tax Subsidies Illegal?" 69 Am. U. L. Rev. (forthcoming 2019).
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Multi-part Special Report on EU state aid:

Part 1: "FAQ," 154 Tax Notes 451 (2017). 

Part 2: "Legitimate Expectations," 154 Tax Notes 615 (2017).

Part 3: "Apple," 154 Tax Notes 735 (2017).

Part 4: "Whose Arm’s Length Standard?," 155 Tax Notes 947 (2017).

Part 5: "An American View of State Aid," 157 Tax Notes 645 (2017).

Part 6: State-Aid on Appeal, 158 Tax Notes 771 (2018).   

"The Economic Foundation of the Dormant Commerce Clause" (with Michael S. Knoll), 102 Va. L. Rev. 309 (2017).
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"Citizenship Taxation," 89 S. Cal. L. Rev. 169 (2016).
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"Waiting for Perseus: A Sur-Reply to Professors Graetz and Warren" (with Michael S. Knoll), 67 Tax L. Rev. 375 (2014).
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"Delegating Up: State Conformity with the Federal Tax Base," 62 Duke L.J. 1267 (2013). 
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"What Is Tax Discrimination?" (with Michael S. Knoll), 121 Yale L.J. 1014 (2012). 
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"Federalism and the Taxing Power," 99 Cal. L. Rev. 975 (2011). 
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"Tax Expenditures and Global Labor Mobility, 84 N.Y.U. L. Rev. 1542 (2009). 
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"Constitutional Restraints on Corporate Tax Integration" (with Walter Hellerstein and Georg Kofler), 61 Tax L. Rev. 1 (2009). 
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"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)). 
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"Flunking the ECJ’s Tax Discrimination Test," 46 Colum. J. Transnat’l L. 72 (2007). 
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IN THE NEWS

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