Anthony J. Smits Professor of Global Commerce
- Ruth Mason
- Anthony J. Smits Professor of Global Commerce
- Hosmer Hall 224
- Contact Ruth Mason
Prior to joining the faculty in 2006, Ruth Mason served as Deputy Director of the International Tax Program and Executive Director of the Graduate Tax Program at NYU School of Law. Before that, she was a tax associate in the New York office of Willkie Farr & Gallagher. Professor Mason received her B.A. in U.S. history from Columbia University and her J.D. from Harvard Law School.
Professor Mason's research focuses on international and comparative taxation. She has written on state taxation in the United States and member state taxation in the European Union, and her recent scholarship focuses on how tax nondiscrimination laws affect cross-border labor mobility in common markets. She has presented her work at many many institutions in the United States and abroad, and each year she moderates the University of Connecticut Tax Lecture Series.
Mason has given short courses on comparative U.S. and EU taxation at Johannes Kepler University in Linz, Austria and at the International Tax Centre at Leiden University in the Netherlands. Additionally, she has served as a visiting professor at the Université Paris 1 (Panthéon-Sorbonne), Yale Law School, the University of Virginia School of Law, and she was a Fulbright Senior Scholar at the Vienna Institute for Austrian and International Tax Law.
A member of the International Fiscal Association (IFA) since 2005, Mason was selected as National Reporter for the United States to the 2008 IFA Congress.
Mason is co-editor (with Prof. Ekkehart Reimer of the University of Heidelberg) of Kluwer's Series on International Taxation, and she is a member of the editorial board of the World Tax Journal.
Visiting Professor, University of Virginia School of Law, Spring 2012
Visiting Associate Professor, Yale Law School, Spring 2011
Fulbright Senior Scholar, Vienna Institute for Austrian and International Tax Law, Winter 2009
Visiting Professor, Universitié Paris 1 (Panthéon Sorbonne), Fall 2008
International Tax Policy
Federal Income Taxation
PRIMER ON DIRECT TAXATION IN THE EUROPEAN UNION (West 2005).
Delegating Up: State Conformity with the Federal Tax-Base, 62 Duke L. J. ___ (forthcoming 2013).
What Is Tax Discrimination?, 121 Yale L.J. 1014 (2012) (with Michael Knoll).
Federalism and the Taxing Power, 99 Cal. L. Rev. 975 (2011).
Tax Expenditures and Global Labor Mobility, 84 NYU L. Rev. 1542 (2009).
Made in America for European Tax: The Internal Consistency Test, 49 B.C. L. Rev. 4 (2008).
Flunking the ECJ's Tax Discrimination Test, 46 Colum. J. Transnat'l L. 72 (2007).
U.S. Tax Treaty Policy and the European Court of Justice, 59 Tax L. Rev. 65 (2005).
Tax Discrimination and Capital Neutrality, 2 World Tax J. 126 (2010)
Constitutional Restraints on Corporate Tax Integration, 62 Tax L. Rev. 1 (2009) (with W. Hellerstein and G. Kofler).
Common Markets, Common Tax Problems, 8 Fla. Tax Rev. 599 (2007)
Double Taxation: A European “Switch in Time”?, in The Internal Market & Direct Taxation (Servaas van Thiel, ed., 2007) (with G. Kofler)
A Decade of International Tax Law Proposals, in The Tillinghast Lecture 1996-2005 (2007)