Levin College of Law

Lawrence Lokken

Emeritus Professor

Mailing Address:
Box #117625 Gainesville, FL 32611

Phone:
(352) 273-0933

About

Education

J.D., University of Minnesota (magna cum laude)
B.A., Augsburg College (cum laude)

Teaching and Scholarship

International Taxation

Professional Activities

  • University of Florida: Joined Law faculty as Associate Professor, 1974. Named Professor (1977) and Hugh Culverhouse Eminent Scholar in Taxation (1994).
  • Previous Educational Experience: University of Georgia, Assistant Professor of Law, (1968-70); New York University, Professor of Law (1980-93), Associate Dean for Graduate Division (1984-87).
  • Visiting Faculty: University of Minnesota (1973-74); Duke University (1988); Southern Methodist University (2003); Northwestern University (2004-2005); University of Leiden, The Netherlands (1978, 1993, 1995, 1999, 2002-2005); Munster University, Germany (1999-2002); Rand Afrikaans University (2001); Warsaw University, Poland (2000, 2002).
  • Consulting: Research Consultant for Harvard Law School International Tax Program (1977-82), United Nations Ad Hoc Group of Experts on International Tax Matters (1995-98).
  • Private Law Practice: Henson & Efron, Minneapolis, Minnesota (1967-68, 1970-73).

Publications

Books

  • Fundamentals of International Taxation (with Boris I. Bittker) (2010/2011 ed.)
  • Fundamentals of International Taxation (with Boris I. Bittker)(1990, 1997, 1999, 2001-2005)
  • Federal Taxation of Income, Estates & Gifts (Treatise) (with Boris I. Bittker) Volumes 1-5. 2nd ed. (1989, 1990, 1991, 1992, 1993) and 3rd ed. (1999, 2000, 2001, 2003).

Articles

  • “What Is this Thing Called Source?” 37 Int’l Tax J. 26 (2011) [SSRN]
  • “Does the U.S. Tax System Disadvantage U.S. Multinationals in the World Marketplace?” 4 J. Taxation of Global Transactions 53 (Summer 2004)
  • “As the World of Partnership Taxation Turns,” 56 SMU L. Rev. 365 (2003)
  • “A Tax Lawyer’s Observations on Scary Numbers, Politics, and Irresponsibility,” 45 B.C. L. Rev. 1335 (2004) [bepress]