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Marjorie E. Kornhauser
Jeanne Carriere

Education

  • BA, Wellesley College
  • MEd, Harvard University
  • JD, summa cum laude, Cleveland State University

Biography

Marjorie Kornhauser is a renowned tax scholar who has published extensively and is a sought-after speaker on tax topics throughout the U.S. and abroad. She began her teaching career in 1984 at Cleveland-Marshall College of Law and joined the Tulane Law School faculty in 1992, remaining until 2006, when she began teaching at Arizona State University's Sandra Day O’Connor College of Law. She rejoined the faculty from 2013-until 2016. She also has taught as a visiting professor at the University of Michigan Law School and Boston College Law School.

Her research focuses on the intersection of federal income taxation and society.

Kornhauser created and currently runs TaxJazz: The Tax Literacy Project. TaxJazz provides ordinary individuals, teachers and communities easily accessible, non-partisan, information about tax and tax policy so they may participate in an informed way in a rational debate about the future of American tax policy. Among its activities is a one week curriculum which Tulane Law students—under her supervision—teach in New Orleans high schools.

Info

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Selected Publications

The Consistency of Conservative Tax Policy, 108 NW. L. REV.825 (2014).

Taxing Bachelors in America: 1895 – 1939, in 6 STUDIES IN THE HISTORY OF TAX LAW (JOHN TILEY, ED., HART PUBLISHING LTD., CAMBRIDGE (2013).

Gender and Capital Gains in CHALLENGING GENDER INEQUALITY IN TAX POLICY MAKING: COMPARATIVE PERSPECTIVES (KIM BROOKS, ÅSA GUNNARSSON, LISA PHILIPPS AND MARIA WERSIG, EDS., HART PUBLISHING LTD., CAMBRIDGE 2011).

Wedded to the Joint Return: Culture and the Persistence of the Marital Unit in the American Income Tax, 11 THEORETICAL INQUIRIES IN LAW 631 (2010). 

Shaping Public Opinion and the Law: How a “Common Man” Campaign Ended a Rich Man’s Law, 73 LAW & CONTEMPORARY PROBLEMS 123 (2010).

Remembering the “Forgotten Man” (and Woman): Hidden Taxes and the 1936 Election, chapter 13 in 4 STUDIES IN THE HISTORY OF TAX LAW (JOHN TILEY, ED., HART PUBLISHING LTD., CAMBRIDGE 2010).

Cognitive Theory and the Delivery of Welfare Benefits, 40 LOY. U. CHI. L. J.253 (2009).

Tax Compliance and the Education of John (and Jane) Q. Taxpayer, 121 TAX NOTES 737 (Nov. 10, 2008).

Normative and Cognitive Aspects of Tax Compliance: Literature Review and Recommendations for the IRS Regarding Individual Taxpayers, II National Taxpayer Advocate, 2007 Annual Report to Congress 138 (2007), available at http://www.irs.gov/advocate/article/0,,id=177301,00.html reprinted as A Tax Morale Approach to Compliance: Recommendations for the IRS, 8 FLA. TAX REV. 599 (2007).

Choosing a Tax Rate Structure in the Face of Disagreement, 52 UCLA L. REV. 1697 (2005). Doing the Full Monty: Will Publicizing of Tax Information Increase Compliance?, 18 CAN. J. L. & JURIS. 95 (2005).

Rooms of Their Own: An Empirical Study of Occupation Segregation by Gender Among Law School Professors. 73 UMKC L. REV 293 (2004), reprinted as chapter 21 in WOMEN AND THE LAW (Jane Campbell Moriarty, ed., Thomson/West, 2006).

Educating Ourselves Towards a Progressive (and Happier) Tax, 45 B.C. L. REV. 1399 (2004). Why A Duck?: Are Feminist Legal Journals an Endangered Species and If So, Are They Worth Saving?, 12 COLUM. GENDER & L. 478 (2003).

The Story of Macomber: The Continuing Legacy of Realization, chapter 2 in TAX STORIES: AN IN-DEPTH LOOK AT TEN LEADING FEDERAL INCOME TAX CASES, (Paul Caron, ed., Foundation Press, 2002, 2nd edition 2009).

Legitimacy and the Right of Revolution: The Role of Tax Protests and Anti-Tax Rhetoric in America, 50 BUFF. L. REV. 819 (2002).

A Legislator Named Sue: Re-imagining the Income Tax, 5 J. GENDER RACE & JUST. 289 (2002), excerpted in ANTHONY C. INFANTI & BRIDGET J. CRAWFORD, CRITICAL TAX THEORY: AN INTRODUCTION CAMBRIDGE UNIVERSITY PRESS 2009).

For God and Country: Taxing Conscience, 1999 WIS. L. REV. 939. 

Deconstructing the Taxable Unit: Intrahousehold Allocations and the Dilemma of the Joint Return, 16 N. Y. L. SCH. J. HUM. RTS. 140 (1999).

Through the Looking Glass with Alice and Larry: The Nature of Scholarship, 76 N. C. L. REV. 1609 (1998).

When Bad Things Happen to Good Taxpayers: A Tale of Two Advocates, 78 TAX NOTES 1309 (March 9, 1998) and 16 TAX NOTES INT’L. 537 (February 16, 1998).

A Taxing Woman: The Relationship of Feminist Scholarship to Tax, 6 S. CAL. REV. L. & WOMEN’S STUD. 301 (1997), excerpted in ANTHONY C. INFANTI & BRIDGET J. CRAWFORD, CRITICAL TAX THEORY: AN INTRODUCTION CAMBRIDGE UNIVERSITY PRESS 2009).

What Do Women Want: Feminism and the Progressive Income Tax, 47 AM. U. L. REV. 151 (1997).

Equality, Liberty and a Fair Tax, 23 FORDHAM URB. L. J. 607 (1996).

The Rise of Rhetoric in Tax Reform Debate: An Example, 70 TUL. L. REV. 2345 (1996).

Theory Versus Reality: The Partnership Model of Marriage in Family and Tax Law, 69 TEMPLE L. REV.1413 (1996).

The Morality of Money: U.S. Attitudes Towards Wealth and the Income Tax 70 IND. L. J. 119 (1994), reprinted in TAXATION: CRITICAL PERSPECTIVES ON THE WORLD ECONOMY (Simon James ed., 2002), excerpted in FEDERAL INCOME TAX ANTHOLOGY (Paul L. Caron, Karen C. Burke & Grayson M.P. McCouch, eds. 1997).

Love, Money, and the IRS: Family, Income Sharing, and the Joint Income Tax Return, 45 HASTINGS L. J. 63 (1993), excerpted in FEDERAL INCOME TAX ANTHOLOGY (Paul L. Caron, Karen C. Burke & Grayson M.P. McCouch, eds. 1997), excerpted in TAX POLICY (Philip D. Oliver, ed., 2004), excerpted in ANTHONY C. INFANTI & BRIDGET J. CRAWFORD, CRITICAL TAX THEORY: AN INTRODUCTION CAMBRIDGE UNIVERSITY PRESS 2009).

The Constitutional Meaning of Income and the Income Taxation of Gifts, 25 CONN. L. REV. 1 (1992).

Corporate Regulation and the Origins of the Corporate Income Tax, 66 IND. L.J. 53 (1990).

The Rhetoric of the Anti-Progressive Income Tax Movement: A Typical Male Reaction, 86 MICH. L. REV. 465 (1987), excerpted in MICHAEL LIVINGSTON, TAXATION: LAW, PLANNING AND POLICY, (2003), excerpted in FEDERAL INCOME TAX ANTHOLOGY (Paul L. Caron, Karen C. Burke & Grayson M.P. McCouch, eds. 1997), excerpted in ANTHONY C. INFANTI & BRIDGET J. CRAWFORD, CRITICAL TAX THEORY: AN INTRODUCTION CAMBRIDGE UNIVERSITY PRESS 2009). 

Section 1031: We Don't Need Another Hero, 60 S. CAL. L. REV. 397 (1987), digested in MONTHLY DIGEST OF TAX ARTICLES (1987).

The Origins of Capital Gains Taxation: What's Law Got To Do With It?, 39 SW. L.J. 869 (1985) [now SMU L. Rev], excerpted in FEDERAL INCOME TAX ANTHOLOGY (Paul L. Caron, Karen C. Burke & Grayson M.P. McCouch, eds. 1997). 

Book Reviews

Book Review, (of ROBERT STANLEY'S DIMENSIONS OF LAW IN THE SERVICE OF ORDER) in 44 J. LEGAL EDUC. 288 (1994).

Déjà Vu All Over Again: The Selling of Tax Legislation, 108 TAX NOTES 1455 (Sept. 19, 2005). Fairness and Taxation of the Family, 107 TAX NOTES 376 (April 18, 2005).

Anti-Tax Rhetoric in America: Tinderbox or Safety Valve? 23 ABA SECTION OF TAXATION, NEWSQUARTERLY 16 (2004).

More Historical Perspective on Publication of Corporate Returns at www.taxhist.org/Articles/Kornhauser.htm (originally published as a very long “Letter to the Editor” in TAX NOTES 745 (July 29, 2002).

Cutting Through the Rhetoric: Understanding the Fundamentals of Tax Reform Discussions, 2 COMMUNITY TAX REPT., Issue 1, p 3 (January 1997).

Abolish the Joint Return! 65 TAX NOTES 921 (Nov. 14, 1994).

Section 1031: Conceptually Confused, Inefficient, and Inequitable, 63 TAX NOTES 1207 (May 30, 1994).

The Way of the Code, 39 J. LEGAL EDUC. 47 (1989).