Professor of Law
J.D., University of Chicago; L.L.M., New York University
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: "Perception and Income: The Behavioral Economics of the Realization Doctrine" (Connecticut Law Review, forthcoming), "Apologia for the Double Taxation of Corporate Income" (Wake Forest Law Review, 2003), "Ambiguity and Income Taxation" (Cardozo Law Review, 2002), "Ending the Taxation of Foreign Business Income" (Arizona Law Review, 2001), "Taxing International Corporate Income Efficiently" (Tax Law Review, 2000). He has also written in the emerging field of neuroeconomics with Nobel Laureate Vernon Smith and Kevin McCabe, including: "Lessons from Neuroeconomics for the Law" (in The Law and Economics of Irrationality, Vernon Smith and Francesco Parisi eds. 2003) and "Law and Neuroeconomics" (The Supreme Court Economic Review, forthcoming). Prof. Chorvat also has co-authored articles with Michael Knoll of the University of Pennsylvania Law School including: "The Case for Repealing the Corporate Alternative Minimum Tax" (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.