Alex Raskolnikov

Wilbur H. Friedman Professor of Tax Law

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Alex
Raskolnikov
Wilbur H. Friedman Professor of Tax Law

Alex Raskolnikov is the Wilbur H. Friedman Professor of Tax Law and co-chair of the Charles E. Gerber Transactional Studies Center at Columbia Law School. His current areas of teaching and research are federal income taxation, taxation of financial instruments, tax policy, tax administration, economic analysis of deterrence, risk, and uncertainty.  

Raskolnikov is a member of the American Bar Association, American Law and Economics Association, National Tax Association, the Tax Forum, and the Tax Club.

He worked at Davis Polk & Wardwell in New York from 1998 to 2004.

Raskolnikov was the 2010 recipient of the Law School’s Willis L.M. Reese Award for Excellence in Teaching.

Education
  • J.D., Yale Law School, 1998
  • B.S./M.S., Mendeleev University of Chemical Technology, 1988
Areas of Expertise
  • Federal income taxation
  • Taxation of financial instruments
  • Tax policy
  • Economic analysis of deterrence, risk, and uncertainty
Publications

Selected Publications

  • “Probabilistic Compliance,” Yale Journal on Regulation, forthcoming, 2017
  • “Irredeemably Inefficient Acts: A Threat to Markets, Firms, and the Fisc,” Georgetown Law Journal, 2014
  • “Accepting the Limits of Tax Law and Economics,” Cornell Law Review, 2013
  • “Revealing Choices: Using Taxpayer Choice to Target Tax Enforcement," Columbia Law Review, 2009
  • “Relational Tax Planning Under Risk-Based Rules," University of Pennsylvania Law Review, 2008
  • “The Cost of Norms: Tax Effects of Tacit Understandings," The University of Chicago Law Review, 2007
  • “Contextual Analysis of Tax Ownership,” Boston University Law Review, 2005
Remarks and Testimony
  • “Taxation of Financial Products: Options for Fundamental Reform,” delivered to the Joint Hearing of the U.S. House of Representatives Committee on Ways and Means and the U.S. Senate Committee on Finance, December 6, 2011
  • “Tax Treatment of Derivatives,” delivered to the Hearing of the U.S. House of Representatives Committee on Ways and Means, Subcommittee on Select Revenue Measures, March 5, 2008
Courses
C. Tax Policy
Federal Income Taxation
Taxation of Financial Instruments

Columbia Law School

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