Michael Kirsch, associate professor of law, will present a talk based on his NYU Law Review article, “Taxing Citizens in a Global Economy,” at Southern Methodist University (SMU) in Dallas this week. The article examines the role United States citizenship has historically played in the taxation of Americans living and working abroad, and analyzes how modern developments in the global economy should influence U.S. tax policy. His talk is part of the SMU Dedman School of Law’s “Law and Citizenship” colloquium series.
Kirsch challenges those commentators who claim that recent globalization trends require the United States to either eliminate all citizenship-based taxation or at least exclude from taxation all income earned by U.S. citizens working abroad in order to enable American to compete in the global economy. Kirsch argues that these modern globalization trends—such as lower trade barriers, the spread of the Internet and the increased mobility of workers—strengthen, rather than weaken, the case for taxing United States citizens abroad.
Kirsch received his A.B. summa cum laude in economics from Cornell University in 1985, and was elected to membership in Phi Beta Kappa. He earned his J.D. cum laude from Harvard Law School in 1988, where he served on the editorial board of the Harvard Journal on Legislation. In 1989, he earned an LL.M. in taxation from New York University. He has been a member of the California Bar since 1988.
Following graduation, Professor Kirsch worked for four years in the tax department of a Los Angeles law firm. He then served as a law clerk for Chief Judge Lapsley W. Hamblen, Jr., of the United States Tax Court in Washington, D.C. Following the two-year clerkship, he served as a staff attorney in the IRS’ Office of Associate Chief Counsel (International). From 1997 through 2001 he worked in the U.S. Treasury Department’s Office of Tax Policy, where he served as the Associate International Tax Counsel. In that role, he was a member of numerous U.S. delegations to international tax treaty negotiations.
In 2004, the graduating class named Professor Kirsch the Law School’s Distinguished Teacher for the 2003-04 academic year. His areas of academic interest include federal taxation, with an emphasis on international issues.
For more information about Professor Kirsch, visit his faculty profile page.