David J. Shakow
Professor of Law, Emeritus
Emeritus Professor Shakow writes in the area of taxation. Along with Professor Shuldiner, his primary current research is the consideration of the viability and effects of the Federal wealth tax. Recent work includes "Lessons from the Limitation on Itemized Deductions", 93 TAX NOTES 673 (2001) (with Reed Shuldiner) and "A Comprehensive Wealth Tax", 53 TAX LAW REVIEW 499 (2000) (with Reed Shuldiner).
Shakow received his J.D. from Harvard Law School in 1970. He served as clerk to the Honorable William B. Hastie of the U.S. Court of Appeals for the Third Circuit, after which he joined the New York law firm of Davis Polk and Wardwell. He received an LL.M. in taxation from New York University School of Law in 1976 and served in the Office of the Tax Legislative Counsel of the U.S. Department of the Treasury before joining the Penn faculty in 1982.
Articles and Book Chapters
A Wealth Tax: Taxing the Estates of the Living. 57 B.C. L. REV. 947 (2016).
The Tao of The DAO: Taxing an Entity That Lives on a Blockchain, TAX NOTES, August 13, 2018, at 929.
More publications can be found here.
Research Areas
- Wealth Tax
- Agricultural Cooperatives
Courses
- Federal Income Tax
- Corporate Tax
- Corporate Reorganizations
- Partnership Tax
- International Tax
- Financial Products
- Computers and the Law