David Hasen
University of Florida Research Foundation Professor 2023-2026
Professor of Law
Editor-in-Chief, Florida Tax Review
Email:
david.hasen@law.ufl.edu
Phone:
(352) 273-0660
Expertise
Federal Income Tax • Tax Policy • Taxation of Corporations and Partnerships • U.S. International Tax •
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 was a tenured faculty member at the University of Colorado Boulder, teaching various tax courses including federal income tax, international tax and partnership tax. 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 business taxation and tax policy. He is a contributor to KCBS Radio and has been quoted in the Wall Street Journal.
Education
J.D., Yale Law School (Editor, Yale Law Journal)
Ph.D., Harvard University
B.A., Reed College
Teaching and Scholarship Interests
Business Taxation, Tax Policy
Courses
- Corporate Taxation II
- Tax of Financial Instruments
Publications
Legal Standards and Incomplete Monitoring, 30 Res. L. & Econ. (forthcoming 2021).
Debt and Taxes, 12 Colum. J. Tax L. 89 (2021). [SSRN]
Section 338 and the Step Transaction Doctrine, 74 Tax Law. 105 (2020). [SSRN]
Three Cheers for Proposed Changes to Partnership Debt Basis Allocation Rules, 172 Tax Notes Fed. 489 (Oct. 25, 2021).
Asset Basis in Acquisitive Reorganizations: General Utilities Hangover, 72 The Tax Lawyer 481 (2019), to be reprinted in Practising Law Institute, Corporate Tax Series, Vol. 12 (2020). [SSRN]
How Should Gifts Be Treated Under the Federal Income Tax? 2018 Mich. State L. Rev. 81. [SSRN]
A Partnership Mark-to-Market Tax Election, 71 The Tax Lawyer 93 (2017). [SSRN]
Accretion-Based Progressive Wealth Taxation, 20 Fla. Tax. Rev. 277 (2017). [SSRN]
Taxation and Innovation – A Sectorial Approach, 2017 U. Ill. L. Rev. 1043. [SSRN]
Some Consequences of Governmental Provision of Rival Goods, 34 Va. Tax Rev. 319 (2014). [SSRN]
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). [SSRN]
Partnership Special Allocations Revisited, 13 Fla. Tax Rev. 349 (2012). [SSRN]
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). [SSRN]
Financial Options in the Real World: An Economic and Tax Analysis, 37 Fla. St. U. L. Rev. 789 (2010), Distinguished Scholar Series. [SSRN]
Legal Transitions and the Problem of Reliance, 1 Colum. J. Tax Law 120 (2010). [SSRN]
The Tax Consequences of Advance Receipts, 61 Tax L. Rev. 395 (2008). [SSRN]
Unwinding Unwinding, 57 Emory L.J. 871 (2008). [SSRN]
Liberalism and Ability Taxation, 85 Texas L. Rev. 1057 (2007). [SSRN]
A Realization-Based Approach to the Taxation of Financial Instruments, 57 Tax L. Rev. 397 (2004). [SSRN]
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). [SSRN]
“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.