Levin College of Law

David Hasen

Professor of Law

Phone:
(352) 273-0660

About

Professor David Hasen joined UF Law in 2017 as a tenured professor of law. He teaches in both the UF Graduate Tax Program and the J.D. Program. Prior to joining UF, Professor Hasen taught at the University of Colorado Boulder, teaching various tax courses including federal income tax, international tax and partnership tax. In addition, he has taught tax courses as a professor at Santa Clara University Law School, Pennsylvania State University, University of Michigan Law School, University of Southern California School of Law, Hastings College of Law and at the University of Auckland in New Zealand. Professor Hasen also spent a year as Professor in Residence at the Office of Chief Counsel at the Internal Revenue Service. This office sets policy and provides legal advice to the IRS.

Prior to his law teaching career, Professor Hasen worked as a tax attorney in the private sector as an associate in the San Francisco offices of Wilson, Sonsini, Goodrich & Rosati, P.C., and Orrick Herrington & Sutcliffe, LLP. He clerked for U.S. District Judge Maxine M. Chesney in the Northern District of California following his graduation from law school

Professor Hasen has published numerous scholarly articles in various publications, including Emory Law Journal, Illinois Law Review, Texas Law Review, Columbia Journal of Tax Law, Florida Tax Review, Tax Law Review, and Virginia Tax Review, among others. His areas of scholarly interest include taxation of commercial products and entities, jurisprudence and political theory, tax policy and tax history.

Education

J.D., Yale Law School (Editor, Yale Law Journal)
Ph.D., Harvard University
B.A., Reed College

Teaching and Scholarship

  • Professor of Law, University of Colorado Boulder (2016-2017)
  • Associate Professor of Law, University of Colorado, Boulder (2014-2016)
  • Associate Professor, Santa Clara University Law School (2010-2014)
  • Professor, Pennsylvania State University (2009-2010)
  • Professor in Residence, Internal Revenue Service (2008-2009)
  • Assistant Professor, University of Michigan Law School (2002-2008)
  • Visiting Assistant Professor, University of Southern California School of Law (Spring 2008)
  • Visiting Assistant Professor, Hastings College of Law (Fall 2005)
  • Visiting Lecturer, University of Auckland, New Zealand (May 2005)

Professional Activities

  • Associate, Wilson, Sonsini, Goodrich & Rosati, P.C., San Francisco (2000-2002)
  • Associate, Orrick Herrington & Sutcliffe, LLP, San Francisco (1997-2000)
  • Law clerk, U.S. District Court, Northern District of California, San Francisco (1996-1997)

Publications

A Partnership Mark-to-Market Tax Election, ___ The Tax Lawyer ___ (forthcoming 2018).

Accretion-Based Progressive Wealth Taxation, 20 Fla. Tax. Rev. 277 (2017).

Taxation and Innovation – A Sectorial Approach, 2017 U. Ill. L. Rev. ___ (forthcoming 2017).

Some Consequences of Governmental Provision of Rival Goods, 34 Va. Tax Rev. 319 (2014).

The Reinvestment Deduction: A Modest Proposal to Reform the Corporate Tax, 18 Chapman L. Rev. 49 (2014) (invited symposium essay).

CBIT 2.0: A Proposal to Address U.S. Business Taxation, 140 Tax Notes 909 (August 26, 2013).

Partnership Special Allocations Revisited, 13 Fla. Tax Rev. 349 (2012).

Tax Neutrality and Tax Amenities, 12 Fla. Tax Rev. 57 (2012); reprinted in China and Hong Kong: An International Tax Perspective (Julien Chaisse ed., 2015), and in International Tax Law (Reuven Avi-Yonah ed., 2016).

Financial Options in the Real World: An Economic and Tax Analysis, 37 Fla. St. U. L. Rev. 789 (2010), Distinguished Scholar Series.

Legal Transitions and the Problem of Reliance, 1 Colum. J. Tax Law 120 (2010).

The Tax Consequences of Advance Receipts, 61 Tax L. Rev. 395 (2008).

Unwinding Unwinding, 57 Emory L.J. 871 (2008).

Liberalism and Ability Taxation, 85 Texas L. Rev. 1057 (2007).

A Realization-Based Approach to the Taxation of Financial Instruments, 57 Tax L. Rev. 397 (2004).

The Ambiguous Basis of Judicial Deference to Administrative Rules, 17 Yale J. Reg. 327 (2000).

Selected Other Publications

“What We Can Learn from Trump’s US$916 Million Loss,” The Conversation (Oct. 13, 2016) (available at https://theconversation.com/what-we-can-learn-from-trumps-916-million-loss-66628#comment_1105711).

“How I Learned to Stop Worrying and Love Our Homeowner Tax Rules” (essay), 149 Tax Notes 425 (Oct. 19, 2015).

“Apple demonstrating blatant lack of respect for tax law,” San Jose Mercury News (May 24, 2013) (available at http://www.mercurynews.com/opinion/ci_23310792/david-hasen-apple-demonstrating-blatant-lack-respect-tax).

“End the federal tax break for equity fund managers,” San Jose Mercury News (July 4, 2010).

Media appearances: Commentator on media outlets, including KCBS radio and KLIV radio.

Presentations and Commentary

Presented Taxation and Innovation at University of Florida,       Feb. 2017, Nov. 2015, Oct. 2015
National Tax Association Meeting and University of Washington Third Annual Tax Symposium

Commentator on Brooks, The Definitions of Income,       November 2015
at 2015 National Tax Association Meeting.

Commentator on Hickman, Treasury’s Retroactivity,       November 2015
at 2015 National Tax Association Meeting

Presented Income Taxation and Risk-Taking at 2014 National     November 2014, October 2014
Tax Association Meeting and University of Washington Symposium, “The Future of Tax Law.”

Panel discussant, Chapman University Law Review Symposium, “Business Taxation:        March 2014
Emerging Issues in the Taxation of U.S. Entities.”

Presented drafts of Some Consequences of Governmental Provision       December 2013, October 2013
of Rival Goods at Northern California Tax Roundtable, University of Alabama Law School.

Commentator on Gamage & Monahan, Will Obamacare Deliver? A Story of         December 2012
Health Care and Taxes (book proposal), at Fall 2012 Northern California Tax Roundtable

Presented Character Shifts in Partnership Special Allocations      June 2012
at Spring 2012 Northern California Tax Roundtable.

Presented Some Observations on the Concept of a Tax Distortion            March 2012
at Santa Clara University Law School Faculty Lunch Series.

Commentator on Field, Tax Elections and Federal/State Conformity        November 2011
at Fall 2011 Northern California Fall Tax Roundtable

Participated in Roundtable Discussion (with Professor C. Mertens) on “Recent   November 2011
Developments in Real Estate Law” at Santa Clara County Bar Association.

Presented Some Problems with the Idea of International Tax Neutrality                April 2011
at 2011 Critical Tax Conference (Santa Clara University Law School).

Presented Forget (International Tax) Neutrality                February 2011
at Santa Clara University Law School Faculty Lunch Series.

Commentator on Zelenak, Many Not-So-Unhappy Returns         July 2010
(book proposal) at Boulder Roundtable on Tax and Distributive Justice

Commentator on McCaffery, The Last Best Hope for Progressivity in Tax               October 2009
at Loyola, Los Angeles, Tax Policy Colloquium

Presented Legal Transitions – Reliance Redux     December 2008, October 2008
at George Washington University Law School, Columbia Law School Tax Colloquium.

Presented Some Thoughts on Retroactivity in Legal Transitions April 2008
at University of Southern California Law School Faculty Workshop.

Presented “When Is an Informal Administrative Proceeding Too Informal?”         October 2007
at University of Michigan Law School informal lunch series.

Presented The Tax Treatment of Advance Receipts          October 2007
at Loyola Law School, Los Angeles; and University of Pennsylvania Law School.

Presented Retroactivity in Legal Transitions        November 2006, June 2006
at University of Michigan lunch series and Colorado Law School Junior Tax Scholars conference.

Presented Unwinding and Legal Transitions       February 2006, October 2005, September 2005
at UCLA School of Law, Hastings College of the Law, and Harvard Law School tax conference.

Presented A Realization-Based Approach to the Taxation of Financial    April 2005
Instruments at Harvard Law School bi-weekly tax seminar.

Presented “An Efficiency-Based Analysis of Law Journal Publication”       April 2005
at University of Michigan Law School informal lunch series.

Presented The Illiberality of Human Endowment Taxation            March 2005
at New York University Tax Law Colloquium.

Discussant for Norton’s commentary on Norton, Leo Strauss and              February 2005
the Politics of American Empire, at University of Michigan International Law Workshop.

Participated in Workshop on Public Economics and Tax Policy     June 2004
at Burch Center for Tax Policy and Public Finance, University of California, Berkeley, CA.

Discussant for Chorvat, Fewer Audits, Less Cheating?      April 2004
at Behavioral Public Finance: Toward a New Agenda, University of Michigan conference.

Presented The History of the Realization Rule in Tax        April 2004
at University of Michigan Law School Legal Theory Workshop.

Discussant for Schenk, An Economic Analysis of the Realization Rule        April 2004
at University of Michigan Law School conference, New Financial Contracts and the Federal Tax System – An Interim Assessment

Presented “That Never Happened, a Discussion of Transactional Unwinding         April 2004
and Legal Transitions” at University of Michigan Law School weekly faculty luncheon.

Presented “The Enron Report,” a discussion of Enron Corp’s       February 2004
tax-motivated transactions, at University of Michigan Law School informal lunch series.

Presented Political Theories of Personal Endowment Taxation   February 2003
at University of Michigan Law School Tax Policy Workshop.