Theodore K. Warner Professor of Law & Professor of Real Estate; Co-Director, Center for Tax Law and Policy
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.
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.
- Tax Law
- Tax Policy
- Income Taxation
- Corporate Finance
- Corporate and Financial Law
- Real Estate Transactions
- International Trade
Articles and Book Chapters
Business Taxes and International Competitiveness: Understanding How Taxes Can Distort Capital Ownership and Designing a Nondistortive International Tax System, in DIMENSIONS OF COMPETITIVENESS (Paul De Grauwe, ed., 2010).
Implicit Taxes and Pretax Profit in Compaq and IES Industries, 114 TAX NOTES 679 (2007).
Prejudgment Interest, in LITIGATION SERVICES HANDBOOK: THE ROLE OF THE FINANCIAL EXPERT (4th ed., 2007) (with Jeffrey M. Colon).
Taxing Sunny Days, A Beautiful View and a Low Cost of Living, 116 HARV. L. REV. 987 (2003).
Ethical Screening in Modern Financial Markets: The Conflicting Claims Underlying Socially Responsible Investment, 57 BUS. LAW. 681 (2001).
An Accretion Corporate Income Tax, 49 STAN. L. REV. 1 (1996).
More publications can be found here.
Economic and Legal Arguments in PPL v. Commissioner (U. Pa. Inst. for Law & Econ., Research Paper No. 13-5, 2013)
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).
Taxes and Competitiveness (U. Pa. Inst. for Law & Econ., Research Paper No. 06-28, 2006).
- Tax Policy
- Tax Planning
- The Application of Finance to Law
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)
Academic Director (Law), Law and Business Fellowship Program (LBFP), 2006 – 2009. (LBFP is a joint program of the University of Pennsylvania, the U.S. State Department, Middle East Partnership Initiative and Amideast that brings approximately 40 women from the Middle East and North Africa to the United States each year for 6 months to study and for internships)
Member, Academic Advisory Committee, Joint Committee on Taxation, 2000 ? 2001.
Editor, Forensic Economic Abstracts, SSRN, 1997 ? Present.
Executive Committee, AALS Section on Business Associations, 1994 ? January 1997. Member, American Law and Economics Association, 1990 ? Present.
Member, American Finance Association, 1990 ? Present.
- Federal Income Taxation
- Corporate Finance
- Taxes and Business Strategy
- Tax Policy Seminar
- Deals: The Economic Structure of Transactions and Contracting