|
Tel: 215.898.6190
Fax: 215.573.2025
Email: mknoll@law.upenn.edu
Expertise
- Corporate Finance
- Corporate and Financial Law
- Finance
- Income Taxation
- International Trade
- Real Estate Transactions
- Tax Law
- Tax Policy
Bio
Michael Knoll is an insightful commentator on how income tax laws affect business and investment decisions and a creative proponent of how those laws could be redesigned.
[More]
Michael Knoll is an insightful commentator on how income tax laws affect business and investment decisions and a creative proponent of how those laws could be redesigned. Much of his recent research involves the application of finance principles to questions of international tax policy, especially the connection between taxation and competitiveness. Professor Knoll’s recent research includes writings on sovereign wealth funds, private equity, international tax arbitrage, and the impact of the corporate income tax on the competitiveness of the U.S. auto industry.
[Hide]
Representative Professional Positions
Penn Law - Theodore K. Warner Professor of Law (2006- ); Associate Dean (2004-06); Earle Hepburn Professor of Law (2004-06); Professor of Law (2000-04); Wharton – Professor of Real Estate (2000- )
University of Southern California, Law School - Professor (1990-2000)
Law Clerk to the Hon. Alex Kozinski, U.S. Court of Appeals for the Ninth Circuit (1986)
Visiting Professor or Visiting Scholar - Virginia, Georgetown, Toronto, Columbia, NYU, Boston University
Legal Advisor to Vice Chairman Anne Brunsdale, U.S. International Trade Commission (1984-87)
Member, Academic Advisory Committee, Joint Committee on Taxation (2000-02)
Representative Publications
Taxation and the Competitiveness of Sovereign Wealth Funds: Do Taxes Encourage Sovereign Wealth Funds to Invest in the United States? 82 S. CAL. L. REV. _____ (forthcoming 2009).
[View Document]
Samuel Zell, the Chicago Tribune and the Emergence of the S ESOP: Understanding the Tax Advantages and Disadvantages of S ESOPs, 70 OHIO ST. L.J. 519 (2009).
[View Document]
The Ancient Roots of Modern Financial Innovation: The Early History of Regulatory Arbitrage, 87 OR. L. REV. 93 (2008).
[View Document]
The Taxation of Private Equity Carried Interests: Estimating the Revenue Effects of Taxing Profit Interests as Ordinary Income, 50 WM. & MARY L. REV. 115 (2008).
[View Document]
Implicit Taxes and Pretax Profit in Compaq and IES Industries, 114 TAX NOTES 679 (2007).
Prejudgment Interest in International Arbitration, 4 TRANSNAT'L DISP. MGMT. 1 (2007) (with Jeffrey M. Colon).
[View Document]
Compaq Redux: Implicit Taxes and the Question of Pre-Tax Profit, 26 VA. TAX REV. 821 (2007).
[View Document]
The UBIT: Leveling an Uneven Playing Field or Tilting a Level One?, 76 FORDHAM L. REV. 857 (2007).
[View Document]
Prejudgment Interest, in LITIGATION SERVICES HANDBOOK: THE ROLE OF THE FINANCIAL EXPERT (4th ed., 2007) (with Jeffrey M. Colon).
The Section 83(b) Election for Restricted Stock: A Joint Tax Perspective, 59 SMU L. REV. 721 (2006).
[View Document]
Regulatory Arbitrage Using Put-Call Parity, 15 J. APPLIED FIN. 64 (2005)
[View Document]
The Tax Efficiency of Stock-Based Compensation, 103 TAX NOTES 203 (2004).
[View Document]
The Case for Repealing the Corporate Alternative Minimum Tax, 56 SMU L. REV. 305 (2003) (with Terrence R. Chorvat).
[View Document]
Simplifying the Transition to a (Progressive) Consumption Tax, 56 SMU L. REV. 53 (2003) (with Mitchell L. Engler).
[View Document]
Taxing Sunny Days, A Beautiful View and a Low Cost of Living, 116 HARV. L. REV. 987 (2003).
Put-Call Parity and the Law, 24 CARDOZO L. REV. 61 (2002).
[View Document]
Ethical Screening in Modern Financial Markets: The Conflicting Claims Underlying Socially Responsible Investment, 57 BUS. LAW. 681 (2001).
Tax Planning, Effective Marginal Tax Rates, and the Structure of Income Tax, 54 TAX. L. REV. 555 (2001).
[View Document]
Antidumping, in THE NEW PALGRAVE DICTIONARY OF ECONOMICS AND THE LAW (Stockton Press, 1998) (coauthor).
Products Liability and Legal Leverage: The Perverse Effect of Stiff Penalties, 45 UCLA L. REV. 99 (1997).
An Accretion Corporate Income Tax, 49 STAN. L. REV. 1 (1996).
A Primer on Prejudgment Interest, 75 TEX. L. REV. 293 (1996).
Designing A Hybrid Income-Consumption Tax, 41 UCLA L. REV. 1791 (1994).
Taxing Prometheus: How the Corporate Interest Deduction Discourages Innovation and Risk-Taking, 38 VILL. L. REV. 1461 (1993).
For additional publications, please consult
Current & Recent Research
Current Working Papers
The Corporate Income Tax and the Competitiveness of U.S. Industries (U of Penn, Inst for Law & Econ Research Paper 09-01, 2009).
International Competitiveness, Tax Incentives, and a New Argument for Tax Sparing: Preventing Double Taxation by Crediting Implicit Taxes (U. Pa. Inst. for Law & Econ., Research Paper No. 08-21, 2008).
Business Taxes and International Competitiveness (U. Pa. Inst. for Law & Econ., Research Paper No. 08-12, 2008).
Taxes and Competitiveness (U. Pa. Inst. for Law & Econ., Research Paper No. 06-28, 2006).
|
