Professor of Law, Maurer School of Law, Indiana University of Bloomington
Professor David Gamage is a scholar of tax law and policy and also of health law and policy. He has written extensively on tax and budget policy at both the U.S. state and federal levels, as well as on tax theory, fiscal federalism, and the intersections between taxation and health care. Professor Gamage consistently ranks in the top five of the SSRN Tax Professor Rankings.
Gamage has authored or coauthored over fifty scholarly articles and essays. His scholarship has appeared in a range of journals, including the peer-edited Tax Law Review and Public Finance Review, and the flagship law reviews of the University of Chicago, the University of California, and Northwestern Law Schools. His casebook, Taxation: Law, Planning, and Policy, is published by Carolina Academic Press.
From 2010 through 2012, Gamage served as special counsel to the U.S. Department of the Treasury, Office of Tax Policy. In that position, he administered the individual income tax portfolio of the Treasury Department's Tax Legislative Counsel, and he oversaw the drafting of all individual income tax regulations and executive branch initiatives related to the individual income tax. Gamage's position primarily involved the drafting and implementation of tax provisions of the Affordable Care Act ("Obamacare"). Since returning to academia in 2012, Gamage has served on a tax reform commission for the state of California and has regularly advised other state and federal policymakers on tax and health policy.
Senior Policy Advisor, PwC
L.G. “Chip” Harter: L.G. "Chip" Harter is a senior policy advisor to PwC. He served the Department of the Treasury as Deputy Assistant Secretary of Tax Policy for International Tax Affairs from September 2017 through November 2020. As Deputy Assistant Secretary for International Tax Affairs, Mr. Harter was responsible for all international tax matters at Treasury. He played a central role in representing the Treasury in the legislative process for the Tax Cuts and Jobs Act (TCJA), which was signed into law in December 2017. Mr. Harter then led the development and issuance of an integrated set of regulations to implement the new international provisions of the TCJA, including regulations to implement the Global Intangible Low Tax Income (GILTI) regime, the Base Erosion Anti-Avoidance Tax (BEAT), and the Foreign Derived Intangible Income (FDII) regime.
Mr. Harter also represented the United States in tax negotiations at the Organisation for Economic Cooperation and Development (OECD). At the OECD, he led the efforts to revise long-standing international tax rules that provide for the allocation of taxing rights over multinational businesses, representing the United States in negotiations over the designs of the Pillar 1 and Pillar 2 proposals.
In recognition of these services, Mr. Harter was awarded the Treasury Medal. Prior to joining the Treasury, Mr. Harter served for 18 years as a principal in the Washington National Tax Service of PwC. Prior to joining PwC, Mr. Harter served 18 years, first as an associate and then as a partner, with the international law firm of Baker& McKenzie. He is a member of the District of Columbia Bar.
Guy Raymond Jones Chair in Law, University of Illinois
Professor Richard Kaplan, the Guy Raymond Jones Chair in Law, graduated from Indiana University with highest honors and earned his law degree from Yale University. He practiced law in Houston with Baker & Botts, specializing in U.S. tax consequences of international transactions, before joining the faculty in 1979. An internationally recognized expert on U.S. taxation and tax policy, he has lectured in these areas on three continents, testified before the U.S. Congress on several occasions, and written innovative course books on income taxation and international taxation.
Professor Kaplan developed one of the first law school courses on elder law, an emerging specialty dealing with the legal implications of extended life, and is the co-author of Elder Law in a Nutshell (7th ed. 2019). He has served as faculty advisor for the Elder Law Journal since its inception in 1992. He has also been recognized with the Outstanding Professor in the College of Law several times and has received the Campus Award for Excellence in Graduate and Professional Teaching at the University of Illinois. Professor Kaplan is a fellow of the Employee Benefits Research Institute and a member of the National Academy of Social Insurance.
Transfer Pricing Senior Associate, PricewaterhouseCoopers LLP
Transfer Pricing Senior Associate, PricewaterhouseCoopers LLP
Professor of Law, Maurer School of Law, Indiana University of Bloomington
Professor David Gamage is a scholar of tax law and policy and also of health law and policy. He has written extensively on tax and budget policy at both the U.S. state and federal levels, as well as on tax theory, fiscal federalism, and the intersections between taxation and health care. Professor Gamage consistently ranks in the top five of the SSRN Tax Professor Rankings.
Gamage has authored or coauthored over fifty scholarly articles and essays. His scholarship has appeared in a range of journals, including the peer-edited Tax Law Review and Public Finance Review, and the flagship law reviews of the University of Chicago, the University of California, and Northwestern Law Schools. His casebook, Taxation: Law, Planning, and Policy, is published by Carolina Academic Press.
From 2010 through 2012, Gamage served as special counsel to the U.S. Department of the Treasury, Office of Tax Policy. In that position, he administered the individual income tax portfolio of the Treasury Department's Tax Legislative Counsel, and he oversaw the drafting of all individual income tax regulations and executive branch initiatives related to the individual income tax. Gamage's position primarily involved the drafting and implementation of tax provisions of the Affordable Care Act ("Obamacare"). Since returning to academia in 2012, Gamage has served on a tax reform commission for the state of California and has regularly advised other state and federal policymakers on tax and health policy.
Senior Policy Advisor, PwC
L.G. “Chip” Harter: L.G. "Chip" Harter is a senior policy advisor to PwC. He served the Department of the Treasury as Deputy Assistant Secretary of Tax Policy for International Tax Affairs from September 2017 through November 2020. As Deputy Assistant Secretary for International Tax Affairs, Mr. Harter was responsible for all international tax matters at Treasury. He played a central role in representing the Treasury in the legislative process for the Tax Cuts and Jobs Act (TCJA), which was signed into law in December 2017. Mr. Harter then led the development and issuance of an integrated set of regulations to implement the new international provisions of the TCJA, including regulations to implement the Global Intangible Low Tax Income (GILTI) regime, the Base Erosion Anti-Avoidance Tax (BEAT), and the Foreign Derived Intangible Income (FDII) regime.
Mr. Harter also represented the United States in tax negotiations at the Organisation for Economic Cooperation and Development (OECD). At the OECD, he led the efforts to revise long-standing international tax rules that provide for the allocation of taxing rights over multinational businesses, representing the United States in negotiations over the designs of the Pillar 1 and Pillar 2 proposals.
In recognition of these services, Mr. Harter was awarded the Treasury Medal. Prior to joining the Treasury, Mr. Harter served for 18 years as a principal in the Washington National Tax Service of PwC. Prior to joining PwC, Mr. Harter served 18 years, first as an associate and then as a partner, with the international law firm of Baker& McKenzie. He is a member of the District of Columbia Bar.
Guy Raymond Jones Chair in Law, University of Illinois
Professor Richard Kaplan, the Guy Raymond Jones Chair in Law, graduated from Indiana University with highest honors and earned his law degree from Yale University. He practiced law in Houston with Baker & Botts, specializing in U.S. tax consequences of international transactions, before joining the faculty in 1979. An internationally recognized expert on U.S. taxation and tax policy, he has lectured in these areas on three continents, testified before the U.S. Congress on several occasions, and written innovative course books on income taxation and international taxation.
Professor Kaplan developed one of the first law school courses on elder law, an emerging specialty dealing with the legal implications of extended life, and is the co-author of Elder Law in a Nutshell (7th ed. 2019). He has served as faculty advisor for the Elder Law Journal since its inception in 1992. He has also been recognized with the Outstanding Professor in the College of Law several times and has received the Campus Award for Excellence in Graduate and Professional Teaching at the University of Illinois. Professor Kaplan is a fellow of the Employee Benefits Research Institute and a member of the National Academy of Social Insurance.
Senior Counsel, Caplin & Drysdale; Adjunct Professor of Law, Georgetown Law
Professor Carney is a Senior Counsel with Caplin & Drysdale, Cht’d. in Washington, D.C. He served as a Trial Attorney for the Tax Division of the U.S. Department of Justice for six years, and was in private (law firm) tax practice for many years, specializing in IRS administrative practice, tax controversies (audit and IRS Appeals Office), and tax litigation. He also advised clients in a similar capacity as a partner in the National Tax Office of Ernst & Young LLP in Washington. He is a member of the District of Columbia bar, as well as the bars of the U.S. Tax Court, U.S. Court of Federal Claims, U.S. District Court for the District of Columbia, and the U.S. Courts of Appeals for the Federal Circuit, D.C Circuit, and Eleventh Circuit.
Professor of Law, Maurer School of Law, Indiana University of Bloomington
Professor David Gamage is a scholar of tax law and policy and also of health law and policy. He has written extensively on tax and budget policy at both the U.S. state and federal levels, as well as on tax theory, fiscal federalism, and the intersections between taxation and health care. Professor Gamage consistently ranks in the top five of the SSRN Tax Professor Rankings.
Gamage has authored or coauthored over fifty scholarly articles and essays. His scholarship has appeared in a range of journals, including the peer-edited Tax Law Review and Public Finance Review, and the flagship law reviews of the University of Chicago, the University of California, and Northwestern Law Schools. His casebook, Taxation: Law, Planning, and Policy, is published by Carolina Academic Press.
From 2010 through 2012, Gamage served as special counsel to the U.S. Department of the Treasury, Office of Tax Policy. In that position, he administered the individual income tax portfolio of the Treasury Department's Tax Legislative Counsel, and he oversaw the drafting of all individual income tax regulations and executive branch initiatives related to the individual income tax. Gamage's position primarily involved the drafting and implementation of tax provisions of the Affordable Care Act ("Obamacare"). Since returning to academia in 2012, Gamage has served on a tax reform commission for the state of California and has regularly advised other state and federal policymakers on tax and health policy.
Founder, Law Office of Eileen J. O'Connor PLLC
After nearly 30 years as a national tax specialist with the IRS and major accounting firms, Eileen J. O’Connor, now an attorney in private practice, was Assistant Attorney General for the Justice Department’s Tax Division for six years during the administration of President George W. Bush and a member of then-President-elect Trump’s Treasury Department Transition Team. She focuses on federal administrative and tax law.
J.B. and Maurice C. Shapiro Professor of Public Interest Law; Director of the Environmental Law Advocacy Center; Executive Director, Project for Older Prisoners, The George Washington University Law School
Jonathan Turley is a nationally recognized legal scholar who has written extensively in areas ranging from constitutional law to legal theory to tort law. After a stint at Tulane Law School, Professor Turley joined the GW Law faculty in 1990, and in 1998, became the youngest chaired professor in the school’s history.
He is the founder and executive director of the Project for Older Prisoners (POPS). He has written more than three dozen academic articles that have appeared in a variety of leading law journals including those of Cornell, Duke, Georgetown, Harvard, and Northwestern Universities, among others. He most recently completed a three-part study of the historical and constitutional evolution of the military system.
Professor Turley has served as counsel in some of the most notable cases in the last two decades, including his representation of the Area 51 workers at a secret air base in Nevada; the nuclear couriers at Oak Ridge, Tennessee; the Rocky Flats grand jury in Colorado; Dr. Eric Foretich, the husband in the Elizabeth Morgan custody controversy; and four former U.S. Attorney Generals during the Clinton impeachment litigation. Professor Turley also has served as counsel in a variety of national security and terrorism cases, and has been ranked as one of the top 10 lawyers handling military cases.
He has served as a consultant on homeland security and constitutional issues, and is a frequent witness before the House and Senate on constitutional and statutory issues as well as tort reform legislation. He also is a nationally recognized legal commentator; he ranked 38th in the top 100 most cited ‘public intellectuals’ in a recent study by Judge Richard Posner and was found to be the second most cited law professor in the country.
He is a member of the USA Today board of contributors and the recipient of the “2005 Single Issue Advocate of the Year” – the annual opinion award for the Aspen Institute and The Week magazine. More than 400 of his articles on legal and policy issues regularly appear in national newspapers. He also has worked as the CBS and NBC legal analyst, respectively, during national controversies.
Senior Counsel, Caplin & Drysdale; Adjunct Professor of Law, Georgetown Law
Professor Carney is a Senior Counsel with Caplin & Drysdale, Cht’d. in Washington, D.C. He served as a Trial Attorney for the Tax Division of the U.S. Department of Justice for six years, and was in private (law firm) tax practice for many years, specializing in IRS administrative practice, tax controversies (audit and IRS Appeals Office), and tax litigation. He also advised clients in a similar capacity as a partner in the National Tax Office of Ernst & Young LLP in Washington. He is a member of the District of Columbia bar, as well as the bars of the U.S. Tax Court, U.S. Court of Federal Claims, U.S. District Court for the District of Columbia, and the U.S. Courts of Appeals for the Federal Circuit, D.C Circuit, and Eleventh Circuit.
Professor of Law, Maurer School of Law, Indiana University of Bloomington
Professor David Gamage is a scholar of tax law and policy and also of health law and policy. He has written extensively on tax and budget policy at both the U.S. state and federal levels, as well as on tax theory, fiscal federalism, and the intersections between taxation and health care. Professor Gamage consistently ranks in the top five of the SSRN Tax Professor Rankings.
Gamage has authored or coauthored over fifty scholarly articles and essays. His scholarship has appeared in a range of journals, including the peer-edited Tax Law Review and Public Finance Review, and the flagship law reviews of the University of Chicago, the University of California, and Northwestern Law Schools. His casebook, Taxation: Law, Planning, and Policy, is published by Carolina Academic Press.
From 2010 through 2012, Gamage served as special counsel to the U.S. Department of the Treasury, Office of Tax Policy. In that position, he administered the individual income tax portfolio of the Treasury Department's Tax Legislative Counsel, and he oversaw the drafting of all individual income tax regulations and executive branch initiatives related to the individual income tax. Gamage's position primarily involved the drafting and implementation of tax provisions of the Affordable Care Act ("Obamacare"). Since returning to academia in 2012, Gamage has served on a tax reform commission for the state of California and has regularly advised other state and federal policymakers on tax and health policy.
Founder, Law Office of Eileen J. O'Connor PLLC
After nearly 30 years as a national tax specialist with the IRS and major accounting firms, Eileen J. O’Connor, now an attorney in private practice, was Assistant Attorney General for the Justice Department’s Tax Division for six years during the administration of President George W. Bush and a member of then-President-elect Trump’s Treasury Department Transition Team. She focuses on federal administrative and tax law.
J.B. and Maurice C. Shapiro Professor of Public Interest Law; Director of the Environmental Law Advocacy Center; Executive Director, Project for Older Prisoners, The George Washington University Law School
Jonathan Turley is a nationally recognized legal scholar who has written extensively in areas ranging from constitutional law to legal theory to tort law. After a stint at Tulane Law School, Professor Turley joined the GW Law faculty in 1990, and in 1998, became the youngest chaired professor in the school’s history.
He is the founder and executive director of the Project for Older Prisoners (POPS). He has written more than three dozen academic articles that have appeared in a variety of leading law journals including those of Cornell, Duke, Georgetown, Harvard, and Northwestern Universities, among others. He most recently completed a three-part study of the historical and constitutional evolution of the military system.
Professor Turley has served as counsel in some of the most notable cases in the last two decades, including his representation of the Area 51 workers at a secret air base in Nevada; the nuclear couriers at Oak Ridge, Tennessee; the Rocky Flats grand jury in Colorado; Dr. Eric Foretich, the husband in the Elizabeth Morgan custody controversy; and four former U.S. Attorney Generals during the Clinton impeachment litigation. Professor Turley also has served as counsel in a variety of national security and terrorism cases, and has been ranked as one of the top 10 lawyers handling military cases.
He has served as a consultant on homeland security and constitutional issues, and is a frequent witness before the House and Senate on constitutional and statutory issues as well as tort reform legislation. He also is a nationally recognized legal commentator; he ranked 38th in the top 100 most cited ‘public intellectuals’ in a recent study by Judge Richard Posner and was found to be the second most cited law professor in the country.
He is a member of the USA Today board of contributors and the recipient of the “2005 Single Issue Advocate of the Year” – the annual opinion award for the Aspen Institute and The Week magazine. More than 400 of his articles on legal and policy issues regularly appear in national newspapers. He also has worked as the CBS and NBC legal analyst, respectively, during national controversies.
Making Sense of Significant Potential Tax Reforms: From Global Minimums to Personal Estates
David Gamage, L.G. "Chip" Harter, Richard L. Kaplan, Richard Benson
Chicago Lawyers Chapter and Regulatory Transparency Project
A sharply divided Congress is facing significant challenges in order to raise revenue and meet...
Making Sense of Significant Potential Tax Reforms: From Global Minimums to Personal Estates
Richard Benson, David Gamage, L.G. "Chip" Harter, Richard L. Kaplan
Chicago Lawyers Chapter and Regulatory Transparency Project
A sharply divided Congress is facing significant challenges in order to raise revenue and meet...
Would a Wealth Tax Pass Constitutional Muster?
Robert T. Carney, David Gamage, Eileen J. O'Connor, Jonathan R. Turley
Administrative Law & Regulation Practice Group Teleforum
Always on the lookout for new sources of federal revenue, some lawmakers are now drawn...
Would a Wealth Tax Pass Constitutional Muster?
Robert T. Carney, David Gamage, Eileen J. O'Connor, Jonathan R. Turley
Administrative Law & Regulation Practice Group Teleforum
Always on the lookout for new sources of federal revenue, some lawmakers are now drawn...