Alvin C. Warren

Ropes & Gray Professor of Law

Biographical Statement

Alvin C. Warren is the Ropes & Gray Professor of Law at Harvard Law School, where he has taught tax law and policy since 1979. He was the director of the HLS Fund for Tax and Fiscal Research from its inception in 1985 until 2008. Prior to coming to Harvard, Professor Warren was a member of the law faculties of the University of Pennsylvania, Duke University, and the University of Connecticut. He has also been a Visiting Professor at Stanford and Yale. Professor Warren received a B.A. in English (magna cum laude, Phi Beta Kappa) from Yale University in 1966 and a J.D. (with honors, Order of the Coif) from the University of Chicago Law School in 1969. He is the recipient of a Guggenheim Fellowship and of teaching awards at Harvard, Pennsylvania and Connecticut.

Research Interests

• Tax Law and Policy

Subject Areas for Supervising Written Work

• Tax Law and Policy

Representative Publications

• Graetz, Michael J. & Alvin C. Warren. "Dividend Taxation in Europe: When the ECJ Makes Tax Policy," 44 Common Market Law Review 1577 (2007).
  
• Graetz, Michael J. & Alvin C. Warren. "Income Tax Discrimination and the Political and Economic Integration of Europe," 115 Yale Law Journal 1186 (2006).
  Full text: WWW
  (reprinted in Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence (2007, Reuven S. Avi-Yonah, James R. Hines, Jr., and Michael Lang, eds) and in Economics of European Union Law (2007, Paul Stephan, ed.))
  
• Warren, Alvin C. "Understanding Long Term Capital," 106 Tax Notes 681 (2005).
  Full text: LEXIS || SSRN (Harvard Users) || SSRN
  
• Warren, Alvin C. "U.S. Income Taxation of New Financial Products," 88 Journal of Public Economics 899 (2004).
  
• Warren, Alvin C. "Taxation of Options on the Issuer's Stock," 82 Taxes 47 (2004).
  Full text: SSRN (Harvard Users) || SSRN
  (reprinted in 4 Journal of Taxation of Financial Products 5 (2004))
  
• Warren, Alvin C. "Income Tax Discrimination Against International Commerce," 54 Tax Law Review 131 (2001).
  Full text: HEIN (Harvard Users) || HEIN || LEXIS || SSRN (Harvard Users) || SSRN || WESTLAW
  
• Warren, Alvin C. "How Much Capital Income Taxed under an Income Tax is Exempt under a Cash-Flow Tax?" 52 Tax Law Review 1 (1996).
  Full text: HEIN (Harvard Users) || HEIN || LEXIS || WESTLAW
  
• Warren, Alvin C. "Alternatives for International Corporate Tax Reform," 49 Tax Law Review 1001 (1994).
  
• Warren, Alvin C. "Financial Contract Innovation and Income Tax Policy," 107 Harvard Law Review 460 (1993).
  
• Warren, Alvin C. "Would a Consumption Tax be Fairer Than an Income Tax?" 89 Yale Law Journal 1081 (1980).
  

Bibliography

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