I currently teach Deals, Corporate Tax, and Partnership Tax. I have also taught Federal Income Tax, Tax Policy, Venture Capital & Private Equity, and various seminars.
I joined the faculty of the University of Colorado in 2006. I have also taught at UCLA, Georgetown, Illinois, and Columbia. In the Fall of 2010, I will be a visiting professor at the NYU School of Law.
In 2007, a draft version of my paper on carried interest helped prompt Congress to propose Section 710 of the tax code, which would tax a portion of carried interest as ordinary income rather than capital gain. The paper, Two and Twenty: Taxing Partnership Profits in Private Equity Funds, was later published in the NYU Law Review. My research generally focuses on tax policy, investment funds, and entrepreneurship.
This summer, I am working on papers analyzing the tax treatment of founders’ stock and entrepreneurship under an income tax and consumption tax.
In my free time, I ride my road bike on the hills west of Boulder, play with my daughter Penelope, and spend time with my lovely wife Miranda, who is also a tax professor. We met at a tax conference, which, as everyone knows, is a great place to find a spouse.