About the Authors
William A. Klein
William A. Klein taught and wrote in the fields of business organizations and federal income taxation. Before joining UCLA, Professor Klein clerked for Judge David L. Bazelon of the U.S. Court of Appeals for the D.C. Circuit. He then worked at the Internal Revenue Service, at the U.S. Department of Justice, and for a Boston law firm, before teaching at the University of Wisconsin for ten years. His recreational activities include running, skiing, and fly fishing. Professor Klein has co-authored: Business Organization and Finance (8th ed., with Coffee, 2002); Federal Income Taxation (14th ed., with Bankman and Shaviro, 2006); Business Associations, Cases and Materials on Agency, Partnership, and Corporations (5th ed., with Ramseyer and Bainbridge, 2003); and Agency, Partnerships, and Limited Liability Entities (with Ramseyer and Bainbridge, 2001). His recent articles focus on the organization of economic activity.
Joseph Bankman
Joseph Bankman is a leading scholar in the field of tax law. Professor Bankman is the author of two widely used casebooks on the subject. His writings on tax policy cover topics such as progressivity, consumption tax, and the role of tax in the structure of Silicon Valley start-ups. He has gained wide attention for his work on how government might control the use of tax shelters and has testified before Congress and other legislative bodies on tax compliance problems posed by the cash economy. He has worked with the State of California, co-authoring a bill that helps to simplify tax filing by giving low-income taxpayers the option of receiving a ReadyReturn—a completed tax return prepared by the state.
Daniel N. Shaviro
Representative Publications
Taxes, Spending, and the U.S. Government's March Towards Bankruptcy (Cambridge University Press, 2006)
Who Should Pay for Medicare? (University of Chicago Press, 2004)
"Replacing the Income Tax with a Progressive Consumption Tax," 103 Tax Notes 91 (2004)
Federal Income Taxation (Aspen Publishers 14th ed., 2006) (with Joseph Bankman and William Klein)
"The Story of Knetsch v. United States and Judicial Doctrines Addressing Tax Avoidance," in Tax Stories (Foundation Press, 2002)
"Endowment and Inequality," in Tax Justice Reconsidered: The Moral and Ethical Bases of Taxation (Urban Institute Press, 2002)
"The Economics of Vouchers," in Vouchers and the Provision of Public Services (Brookings Institution Press, 2000) (with David F. Bradford)
"Economic Substance, Corporate Tax Shelters, and the Compaq Case," 98 Tax Notes 221 (2000)
Making Sense of Social Security Reform (University of Chicago Press, 2000)
When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity (University of Chicago Press, 2000)
Do Deficits Matter? (University of Chicago Press, 1997)
"The Minimum Wage, the Earned Income Credit and Optimal Subsidy Policy," 64 University of Chicago Law Review 405 (1997)
Federalism in Taxation: The Case for Greater Uniformity (1993)
"Beyond Public Choice and Public Interest: A Study of the Legislative Process As Illustrated by Tax Legislation in the 1980s," 130 University of Pennsylvania Law Review 1 (1990)
"Statistical Probability Evidence and the Appearance of Justice," 103 Harvard Law Review 530 (1989)
Presentations and Lectures
The Use and Abuse of Fiscal Language: Inaugural Lecture for Wayne Perry Chair in Taxation at NYU Law School
Research
Budget Policy
Entitlements
Kirk Stark
Kirk Stark teaches Federal Income Taxation, Taxation & Distributive Justice, Financing State and Local Government, and the first-year Property course. In addition, he serves as faculty coordinator of the UCLA Colloquium on Tax Policy & Public Finance, an interdisciplinary workshop designed to explore leading research on taxation. Professor Stark was elected Professor of the Year by the law school graduating classes of 1999 and 2002. In 2003, he received the University Distinguished Teaching Award.
Professor Stark writes in the areas of tax policy and public finance. His recent book War and Taxes (with Steve Bank and Joe Thorndike) offers a political history of U.S. tax policy during wartime. Much of Professor Stark’s scholarship has examined the American system of “fiscal federalism” and considers how best to allocate fiscal responsibilities among federal, state and local governments. He was recently selected as a research fellow for the UCLA Center for American Politics and Public Policy for his project Rich States, Poor States: American Federalism and the Politics of Fiscal Equalization. The study examines fiscal disparities among the U.S. states and considers whether the federal government should adopt a Canadian-style system of equalization grants to alleviate those disparities. Professor Stark is also the co-author of two leading casebooks in the areas of federal and state taxation.
Professor Stark serves on the Board of Directors of the National Tax Association, a nonpartisan organization founded in 1907 to promote the study of tax policy and public finance. During the fall semester of 2008, he will be a visiting professor at Harvard Law School.
