Julie A. Roin

Julie A. Roin

Seymour Logan Professor of Law

Julie Roin left the University of Virginia School of Law, where she was the Henry L. and Grace Doherty Charitable Foundation Professor of Law, to join the Law School faculty in 1998. She became the Seymour Logan Professor of Law at Chicago in 2002. Since her arrival at the Law School, she has taught classes in federal income taxation, tax policy, local government law, and state and local finance. Prior to entering teaching, she clerked for the Hon. Patricia Wald of the US Court of Appeals for the District of Columbia Circuit and practiced general tax law at the Washington, DC, firm of Caplin & Drysdale. She received her BA from Radcliffe College in 1977, and her JD from Yale Law School in 1980.

Education

Yale Law School
JD, 1980

  • Editor, Yale Law Journal

Radcliffe College
BA, magna cum laude in social studies, 1977

  • Phi Beta Kappa

Experience

The University of Chicago Law School
Seymour Logan Professor of Law, 2002-present
Professor of Law, 1998-present
Visiting Professor of Law, 1993

The University of Virginia School of Law
Henry L. and Grace Doherty Charitable Foundation Professor of Law, 1996-1998
Professor of Law, 1990-1998
Class of 1963 Research Professor of Law, 1992-1995
Assistant Professor of Law, 1985-1990
Visiting Assistant Professor of Law, 1984-1985

Northwestern University Law School
Jack N. Pritzker Distinguished Visiting Professor of Law, spring 1998

The University of Michigan Law School
Visiting Professor of Law, fall 1997

Harvard Law School
Visiting Professor of Law, 1990-1991

Yale Law School
Visiting Assistant Professor of Law, 1986-1987

Caplin & Drysdale, Chartered Washington, D.C.
Associate, 1981-1984

Hon. Patricia M. Wald, United States Court of Appeals for the District of Columbia
Law Clerk, 1980-1981

Books (Author)

  • International Business and Economics: Law and Policy (4th ed.) (LexisNexis, 2010) (with Paul B. Stephan III).cu
  • International Business and Economics: Law and Policy (3rd ed.) (LexisNexis, 2004) (with Don Wallace, Jr. & Paul B. Stephan III).cu
  • Documents for International Business and Economics: Law and Policy (1996 ed.) (Michie, 1996).cu
  • International Business and Economics: Law and Policy (2nd ed.) (Michie, 1996) (with Paul B. Stephan III & Don Wallace & Jr. ).cu
  • International Business and Economics: Law and Policy, 1994 Supplement (Michie, 1994) (with Don Wallace, Jr. & Paul B. Stephan III).cu
  • International Business and Economics: Law and Policy (Michie, 1993) (with Paul B. Stephan III & Don Wallace & Jr. ).cu
  • Documents for International Business and Economics: Law and Policy (1993 ed.) (Michie, 1993).cu

Journal Articles

  • "Inversions, Related Party Expenditures, and Source Taxation: Changing the Paradigm for the Taxation of Foreign and Foreign-Owned Businesses," 2016 Brigham Young University Law Review 1838 (2017). cu
  • "Retroactive Taxation, Unfunded Pensions, and Shadow Bankruptcies," 102 Iowa Law Review 559 (2017). cu
  • "Planning Past Pensions," 46 Loyola University Chicago Law Journal 747 (2015). cu
  • "Public-Private Partnerships and Termination for Convenience Clauses: Time for a Mandate," 63 Emory Law Journal 283 (2013). cu
  • "Privatization and the Sale of Tax Revenues," 95 Minnesota Law Review 1965 (2011). ssrn cu
  • "Reassessing the State and Local Government Toolkit: Introduction," 77 University of Chicago Law Review 1 (2010) (with Lee Anne Fennell & Richard A. Epstein). cu
  • "The Limits of Textualism: Cooper v. IBM Personal Pension Plan," 77 University of Chicago Law Review 1195 (2010). cu
  • "Controlling Residential Stakes," 77 University of Chicago Law Review 143 (2010) (with Lee Anne Fennell). ssrn cu
  • "Can the Income Tax Be Saved? The Promise and Pitfalls of Worldwide Formulary Appointment," 61 Tax Law Review 169 (2008). cu
  • "Comments on Mihir A. Desai's 'New Foundations for Taxing Multinational Corporations'," 82 Taxes - The Tax Magazine 157 (2004). cu
  • "The Consequences of Undoing the Federal Income Tax," 70 University of Chicago Law Review 319 (2003). ssrn cu
  • "Truth in Government: Beyond the Tax Expenditure Budget," 54 Hastings Law Journal 603 (2003). ssrn cu
  • "Taxation without Coordination," 31 Journal of Legal Studies S61 (2002). ssrn cu
  • "Competition and Evasion: Another Perspective on International Tax Competition," 89 Georgetown Law Journal 543 (2000). cu
  • "Reconceptualizing Unfunded Mandates and Other Regulations," 93 Northwestern University Law Review 351 (1999). cu
  • "The U.S. Response to HIV: Alternate Explanations and the Lessons of 'Success'," 82 Virginia Law Review 1511 (1996). cu
  • "Rethinking Tax Treaties in a Strategic World with Disparate Tax Systems," 81 Virginia Law Review 1753 (1995). cu
  • "Unmasking the Matching Principle in Tax Law," 79 Virginia Law Review 813 (1993). cu
  • "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 (1993). cu
  • "Kaplan's Casebook on U.S. International Tax Law Is Useful Tool for Undergraduate Law Students and Professors," 2 Tax Notes International 407 (1990). cu
  • "The Grand Illusion: A Neutral System for the Taxation of International Transactions," 75 Virginia Law Review 919 (1989). cu
  • "United They Stand Divided They Fall: Public Choice Theory and the Tax Code," 74 Cornell Law Review 62 (1988). cu
  • "Bringing Foreign Profits Back to the U.S. by Factoring: How to Use This Technique," 58 Journal of Taxation 164 (1983) (with H. David Rosenbloom). cu
  • "Creditors' Remedies as State Action," 89 Yale Law Journal 538 (1980). cu

Book Sections

  • "Ethics of Taxation," in 2 Wiley Encyclopedia of Management., Cary Cooper ed. 2014). cu
  • "Transfer Pricing in the Courts: A Cross-Country Comparison," in Fundamentals of International Transfer Pricing in Law and Economics, Wolfgang Schon & Kai A. Konrad eds. (Springer, 2012). cu
  • "Can Income from Capital Be Taxed? An International Perspective," in Taxing Capital Income, Henry J. Aaron, Leonard E. Burman & C. Eugene Steuerle eds. (Brookings Institution Press, 2007). cu
  • "Taxation of International Transactions," in The New Palgrave Dictionary of Economics and the Law, Peter Newman ed. (Grove Dictionaries, 1998). cu
  • "Tax Ethics," in The Blackwell Encyclopedic Dictionary of Business Ethics., R. Edward Freeman & Patricia Werhane eds. 1997). cu

Other Publications

  • "Can the Income Tax Survive in a World with Global Capital Markets?," NewsQuarterly, June 2007.
  • "The Lessons of Enron," Fathom, 2002 (with Douglas G. Baird & Daniel R. Fischel & Randal C. Picker ). www
  • "Regs Continue IRS Hostility to Incentive Stock Options," Legal Times, April 23, 1984, at p. 28 (with Leon E. Irish).

"Retrospective Taxation, Unfunded Pensions, and Shadow Bankruptcies," Works-in-Progress Workshop, University of Chicago Law School, January 14, 2016

"Once Upon a Time: The Story of How Public Pension Funds Came to Be Underfunded," NIAFPD (Northern Illinois Association of Fire Protection Districts), February 7, 2015

"Smoke and Mirrors in Government Accounting: What do Parking Meters Have in Common with Illinois' Pension Crisis?," Alumni Emeritus Luncheon at University of Chicago Law School, 9 June 2014

"Planning Past Pensions," Tax Policy Seminar at Duke Law School, 16 April 2014

"The Case for Termination of Convenience Clauses in PPP Agreements," Randolph Thrower Symposium at Emory Law School, 7 February 2013

"The Promise and Pitfalls of PPP Agreements," Municipal CFO Forum at the Harris School at University of Chicago, 9 November 2012

"Transfer Pricing in the Courts: A Cross-Country Comparison," Max Planck Research Center for Tax Law and Public Finance Interdisciplinary Conference on the Fundamentals of International Transfer Pricing in Law and Economics, December 2010

"The Return of Tax Farming: Privatization and the Sale of Tax Revenues," University of Chicago Law School Works-in-Progress Workshop, 5 August 2010

"Controlling Residential Stakes," University of Chicago Law School Symposium on Reassessing the State and Local Toolkit, 18 June 2009

"Tax Treaties and Tax Competition," Columbia Law School Tax Policy Workshop, 2 October 2008

"The Interaction of the Earned Income Tax Credits and Other Family Credits (and What It Says About Welfare Policies)," Chapin Hall/Urban Institute Thursday’s Child Forum, 13 March 2008

"Can the Income Tax Be Saved? Formulary Income Taxation and International Transactions," Work-in-Progress Workshop at University of Chicago Law School, 22 February 2007; Tax Law Policy Workshop at University of Toronto, 31 January 2007

"Can the Income Tax Survive in a Global Economy?" American Association of Law Schools Annual Meeting, 5 January 2007

"Can Income from Capital Be Taxed? An International Perspective," Conference on Taxing Capital Income at Brookings Institution, 23 September 2005

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

"The Lessons of Enron," University of Chicago Law School, 2 April 2002 (panelist)

"Taxation without Coordination," Conference on Rational Choice and International Law at University of Chicago, April 2001; International Law and Politics Workshop at University of California–Berkeley, 19 April 2001

"International Tax Competition," International Tax Policy Forum, 4 May 2000; Colloquium on Tax Policy and Public Finance at New York University School of Law, 30 March 2000; Tax Policy Workshop at Georgetown University School of Law, 20 January 2000; Seminar on Current Research in Taxation at Harvard Law School, 28 August 1999

"Emerging Changes in the Tax System," Tax Conference at University of San Diego School of Law, 19 March 1999

"Revisiting Tax Treaty Policy: Three Cheers for Withholding Taxes?"

"The Case for Termination of Convenience Clauses in PPP Agreements"