Terrence R. Chorvat

Biographical Sketch

ASSOCIATE PROFESSOR OF LAW TERRENCE R. CHORVAT, is an expert in the taxation of business organizations, particularly the taxation of international transactions. He holds an LL.M. in Taxation from New York University, where he served as acting assistant professor for two years. He is a graduate of the University of Chicago School of Law and of Northwestern University. In 1997, he served as a policy advisor to Senator Edward Kennedy.  Professor Chorvat has published a number of articles in the tax field, including: ìPerception and Income: The Behavioral Economics of the Realization Doctrineî (Connecticut Law Review, forthcoming), ìApologia for the Double Taxation of Corporate Incomeî (Wake Forest Law Review, 2003), ìAmbiguity and Income Taxationî (Cardozo Law Review, 2002), ìEnding the Taxation of Foreign Business Incomeî (Arizona Law Review, 2001), ìTaxing International Corporate Income Efficientlyî (Tax Law Review, 2000).  He has also written in the emerging field of neuroeconomics with Nobel Laureate Vernon Smith and Kevin McCabe, including: ìLessons from Neuroeconomics for the Lawî (in The Law and Economics of Irrationality, Vernon Smith and Francesco Parisi eds. 2003) and ìLaw and Neuroeconomicsî (The Supreme Court Economic Review, forthcoming).  Prof. Chorvat also has co-authored articles with Michael Knoll of the University of Pennsylvania Law School including: ìThe Case for Repealing the Corporate Alternative Minimum Taxî (SMU Law Journal, 2003).

He teaches courses in Corporate Income Taxation, Partnership Taxation, Taxation of International Transactions, Advanced U.S. International Taxation, International Business Transactions, Tax Planning, Professional Responsibility, and Federal Income Taxation.  His article, Apologia for the Double Taxation of Corporate Income was recently presented at the Stanford-Yale Junior Faculty Forum.