Adam Chodorow

Professor Adam Chodorow’s new book chapter, “Economic Substance and the Laws of Interest: A Comparison of Jewish and U.S. Federal Tax Law,” was published as part of the Oxford University Press Handbook of Judaism and Economics.

The chapter highlights the different approaches of Jewish law and U.S. law in taxing interest. By comparing the two approaches, Chodorow is able to explore the relationship between form and substance in applying tax law and policy.

Chodorow’s research and teaching interests lie in tax, administrative and regulatory law. He teaches a variety of tax courses, as well as law and the regulatory state. His research focuses on religious taxation and a variety of contemporary tax issues, such as the taxability of virtual income. Chodorow is Vice Chair for Planning for the Teaching Tax Committee of the ABA’s Tax Section and on the Council of the Tax Section of the State Bar of Arizona.