Julie Roin
Seymour Logan Professor of Law
1111 East 60th Street
Chicago, IL 60637
phone: 773-702-5314
email: julie_roin@law.uchicago.edu

Publications

"Can The Income Tax Survive In a World With Global Capital Markets?" NewsQuarterly (ABA Tax
Section, forthcoming June 2007).

"Can Income from Capital Be Taxed? An International Perspective,” in Taxing Capital Income 211, Henry J. Aaron, Leonard E. Burman, and C. Eugene Steuerle, eds. (Brookings 2007).

“The Economic Underpinning of International Taxation,” in Research Handbook in International Economic Law 305, Andrew Guzman and Alan Sykes, eds. (Edward Elgar 2007).

"Comments on Mihir A. Desai's New Foundations for Taxing Multinational Corporations," 82 Taxes 157 (2004).

"The Consequences of Undoing the Federal Income Tax," 70 University of Chicago Law Review 319 (2003).

"Truth in Government: Beyond the Tax Expenditure Budget," 54 Hastings Law Journal 603 (2003).

"Requiem for the Federal Income Tax," 70 University of Chicago Law Review 319 (2003).

"Taxation Without Co-ordination," 31 Journal of Legal Studies S61 (2002).

"Competition and Evasion: Another Perspective on International Tax Competition," 89 Georgetown Law Journal 543 (2001).

"Reconceptualizing Unfunded Mandates and Other Regulations," 93 Northwestern University Law Review 351 (1999).

"International Taxation," in The New Palgrave Dictionary of Economics and the Law, Peter Newman, ed. (1998).

"Tax Ethics," in Dictionary of Business Ethics, R. Edward Freeman and Patricia Werhane, eds. (1997).

"The U.S. Response to HIV: Alternate Explanations & the Lessons of Success," 82 Virginia Law Review 1511 (1997).

"Rethinking Tax Treaties in a Strategic World with Disparate Tax Systems, 81 Virginia Law Review 1753 (1995).

"Adding Insult to Injury: The 'Enhancement' of § 163(j) and the Tax Treatment of Foreign Investors in the United States," 49 Tax Law Review 269 (1994).

International Business and Economics: Law and Policy (Michie 1993) (with Paul Stephan and Don Wallace).

"Unmasking the 'Matching Principle' in Tax Law," 79 Virginia Law Review 813 (1993).

"Kaplan's Casebook on U.S. International Tax Law is Useful Tool for Undergraduate Law Students and Professors," 2 Tax Notes International 407 (1990).

"The Grand Illusion: A Neutral System for the Taxation of International Transactions," 75 Virginia Law Review 919 (1989).

"United They Stand, Divided They Fall: Public Choice Theory and the Tax Code," 74 Cornell Law Review 62 (1988).

"Regs Continue IRS Hostility to Incentive Stock Options," Legal Times of Washington 28 (April 23, 1984) (with L. Irish).

"Bringing Foreign Profits Back to the U.S. by Factoring: Using the Technique," 58 Journal of Taxation 1964 (1983) (with H.D. Rosenbloom).

"Creditors' Remedies as State Action," 89 Yale Law Journal 538 (1980).

Presentations

Can the Income Tax Be Saved?: Formulary Income Taxation and International Transactions,
 University of Chicago Law School, Works In Progress Workshop, Feb. 22, 2007; University of Toronto, Tax Law Policy Workshop (Jan. 31, 2007).

Can the Income Tax Survive in a Global Economy, American Association of Law Schools Annual Meeting, Tax Section (Jan. 5, 2007).

Can Income From Capital Be Taxed?  An International Perspective, Conference on Taxing Capital Income, Brookings Institution (Sept. 23, 2005).

Truth in Government: Beyond the Tax Expenditure Budget, Colloquium on Tax Policy and Public Finance, New York University School of Law (February 6, 2003); Seminar on Current Research in Taxation, Harvard Law School (October 3-4, 2002); University of Illinois Faculty Workshop Program (April 24, 2002); University of Michigan Law and Public Policy Seminar (April 10, 2002).

Panelist, Lessons from Enron, University of Chicago Law School (April 2, 2002)

Taxation Without Co-ordination, Conference on Rational Choice and International Law, University of Chicago (April 27-28, 2001).

Taxation Without Co-ordination, International Law and Politics Workshop, Boalt Hall, University of California at Berkeley (April 19, 2001).

International Tax Competition, International Tax Policy Forum (May 4, 2000).

International Tax Competition, Colloquium on Tax Policy and Public Finance, New York University School of Law (March 30, 2000).

International Tax Competition, Tax Policy Workshop, Georgetown University School of Law (January 20, 2000).

International Tax Competition, Seminar on Current Research in Taxation, Harvard Law School (August 28, 1999).

Emerging Changes in the Tax System, Panelist, Tax Conference, University of San Diego School of Law (March 19, 1999).

Works in Progress

"Can the Income Tax Be Saved?: The Promise and Pitfalls of Unitary Formulary Taxation" (submitted for publication April, 2007)

"Ready for the Dustbin of History: Defined Benefit Pension Plans"