By Janie Magruder
Marjorie Kornhauser has joined the faculty of the Sandra Day O'Connor College of Law at Arizona State University from Tulane University Law School. She is teaching federal income tax and tax policy.
"Tax provides an intellectual challenge at both the technical and policy levels," Kornhauser said. "From a technical standpoint, it's one of the most complex and fast moving areas of the law. From a policy standpoint, it implicates critical political, social and economic issues. Tax both affects and reflects society, and its policies reflect the culture in which it is embedded."
Her research, focusing on this intersection of federal income taxation and society, explores the philosophical, social, political, gendered and historical aspects of taxation. She enjoys helping students learn about this intersection and understand the more technical aspects of taxation.
"I'm very excited to be in Arizona and to be a member of the ASU community," Kornhauser said. "Everyone has been extremely nice and welcoming and helpful - the faculty, staff, students, even people in the grocery store. I look forward to a long and rewarding relationship with everyone at ASU."
Patricia White, Dean of the Sandra Day O'Connor College of Law, lauded Kornhauser's work in examining the origins of the capital gains tax, the corporate income tax and the constitutional definition of income.
"We are delighted to have Marjorie join our faculty," White said. "She is one of the most prominent tax scholars in the United States and perhaps the leading figure writing in the history of tax concepts."
Kornhauser's current research projects include the role of taxation in the New Deal, voluntary taxpayer compliance (commissioned by the National Taxpayer Advocate), and taxation of the family in the United States. For the latter, she'll lead a workshop this spring at Cambridge University in England.
Her articles have been published both nationally and internationally. Some of her recent publications include: Choosing a Tax Rate Structure in the Face of Disagreement, 52 UCLA L. Rev. 1697 (2005); Doing the Full Monty: Will Publicizing of Tax Information Increase Compliance?, 18 CAN. J.L. & Juris. 95 (2005); Rooms of Their Own: An Empirical Study of Occupational Segregation by Gender Among Law School Professors, 73 UMKC L. REV 293 (2004), reprinted as a chapter in Women and the Law (Jane Campbell Moriarty, ed., Thomson/West, 2006); and The Story of Macomber: The Continuing Legacy of Realization, Chapter 2 in Tax Stories: An In-Depth Look at Ten Leading Federal Income Tax Cases, (Paul Caron, ed., Foundation Press, 2002).
From 1992 to 2006, Kornhauser was on the faculty of the Tulane Law School, where she was W.R. Irby Professor of Law, and she was a visiting professor and scholar at Boston College Law School last year. She received degrees from Wellesley College (B.A.), Harvard University (M.Ed.), and Cleveland State University (J.D., summa cum laude). She is chair-elect of The Association of American Law Schools' Section on Taxation.