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Julie A. Roin

Academic Faculty

Full Time Teaching Faculty

Julie A. Roin

Seymour Logan Professor of Law

Biography

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 and Experience

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
Resident Dean, Renee Granville Grossman Residential Commons West, 2021-2024
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

Associate, Washington, DC, 1981-1984

Hon. Patricia M. Wald, United States Court of Appeals for the District of Columbia

Law Clerk, 1980-1981

Publications

Books (Author)

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

Journal Articles

  • ""Subpar” F? The Role of Anti-Deferral in a Post-GILTI (and Maybe Pillar Two) World," 101 Taxes - The Tax Magazine 59 (2023).
  • "Duplicative Taxation Among the States," 25 Florida Tax Review 607 (2022).
  • "Changing Places, Changing Taxes: Exploiting Tax Discontinuities," 22 Theoretical Inquiries in Law 335 (2021).
  • "The Foreign Tax Credit Implications of Reallocating the Income of "Digital" Taxpayers," 99 Taxes - The Tax Magazine 33 (2021).
  • "Judge Wood Meets International Tax," 87 University of Chicago Law Review 2453 (2020). www
  • "The Case For (And Against) Surrogate Taxation," 39 Virginia Tax Review 239 (2019).
  • "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
  • "The Limits of Textualism: Cooper v. IBM Personal Pension Plan," 77 University of Chicago Law Review 1195 (2010). cu
  • "Reassessing the State and Local Government Toolkit: Introduction," 77 University of Chicago Law Review 1 (2010) (with Lee Fennell & Richard A. Epstein). cu
  • "Controlling Residential Stakes," 77 University of Chicago Law Review 143 (2010) (with Lee 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
  • "Truth in Government: Beyond the Tax Expenditure Budget," 54 Hastings Law Journal 603 (2003). ssrn cu
  • "The Consequences of Undoing the Federal Income Tax," 70 University of Chicago Law Review 319 (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. D. Rosenbloom). cu
  • "Creditors' Remedies as State Action," 89 Yale Law Journal 538 (1980). cu

Book Sections

  • "Time Distortions in the Income Tax System: the 2024 Proposals to Chip Away at the Realization Privilege," in Research Handbook on Law and Time, Frank Fagan & Saul Levmore eds. (Edward Elgar, forthcoming). ssrn
  • "Ethics of Taxation," in 2 Wiley Encyclopedia of Management., Cary L. 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. E. 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. E. Freeman & Patricia Werhane eds. 1997). cu

Other Publications

  • "The Lessons of Enron," Fathom, 2002 (with Douglas G. Baird & Daniel R. Fischel & Randal C. Picker ). www

Presentations
  • Potential U.S. Responses to Pillar Two, The International Tax Revolution Symposium, University of Michigan Law School, Oct. 6, 2023.
  • “Subpar” F? The Role of Anti-Deferral in a Post-GILTI (and Maybe Pillar Two) World, University of Chicago Federal Tax Conference, Nov. 4, 2022.
  • Changing Places, Changing Taxes, Conference on Legal Discontinuity, Cegla Center, Tel Aviv University Law School, Dec. 29 – 30, 2019.
  • Alternatives to Wealth Taxation, Panel Moderator, National Tax Assoc. Annual Conference, Nov. 2, 2019.
  • Uses and Abuses of Government Debt: The Perils of “Kicking the Can Down the Road”, Beijing University Law School, May 28, 2018.
  • Sliding Into Bankruptcy?: Chicago and Its Underfunded Pensions, Federalist Society, Midwest Regional Symposium, University of Chicago, February 17, 2018.
  • 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, University of Chicago Law School, June 9, 2014
  • Planning Past Pensions, Tax Policy Seminar, Duke Law School, April 16, 2014
  • The Case for Termination of Convenience Clauses in PPP Agreements, Randolph Thrower Symposium, Emory Law School, February 7, 2013
  • The Promise and Pitfalls of PPP Agreements, Municipal CFO Forum, The Harris School, University of Chicago, November 9, 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 10-11, 2010.
  • The Return of Tax Farming: Privatization and the Sale of Tax Revenues, University of Chicago Law School, Works-in-Progress Workshop, August 5, 2010
  • Controlling Residential Stakes, University of Chicago Law School, Symposium on Reassessing the State and Local Toolkit, June 18, 2009
  • Tax Treaties and Tax Competition, Columbia Law School, Tax Policy Workshop, October 2, 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, March 13, 2008
  • Can the Income Tax Be Saved?: Formulary Income Taxation and International Transactions, University of Chicago Law School, Works In Progress Workshop, February 22, 2007
  • Can the Income Tax Be Saved?: Formulary Income Taxation and International Transactions, University of Toronto, Tax Law Policy Workshop, January 31, 2007
  • Can the Income Tax Survive in a Global Economy, American Association of Law Schools Annual Meeting, Tax Section, January 5, 2007
  • Can Income From Capital Be Taxed? An International Perspective, Conference on Taxing Capital Income, Brookings Institution, September 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
  • Truth in Government: Beyond the Tax Expenditure Budget, Seminar on Current Research in Taxation, Harvard Law School, October 3-4, 2002
  • Truth in Government: Beyond the Tax Expenditure Budget, University of Illinois Faculty Workshop Program, April 24, 2002
  • Truth in Government: Beyond the Tax Expenditure Budget, University of Michigan Law and Public Policy Seminar, April 10, 2002
  • The Trouble With Enron, University of Chicago Law School Alumni Panel, 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