Ruth Mason

Prior to joining the faculty in 2006, Ruth Mason served as Deputy Director of the International Tax Program and Executive Director of the Graduate Tax Program at NYU School of Law.  Before that, she was a tax associate in the New York office of Willkie Farr & Gallagher.  Professor Mason received her B.A. in U.S. history from Columbia University and her J.D. from Harvard Law School.

Professor Mason's research focuses on international and comparative taxation. She has written on state taxation in the United States and member state taxation in the European Union, and her recent scholarship focuses on how tax nondiscrimination laws affect cross-border labor mobility in common markets. She has presented her work at many many institutions in the United States and abroad, and each year she moderates the University of Connecticut Tax Lecture Series.

Mason has given short courses on comparative U.S. and EU taxation at Johannes Kepler University in Linz, Austria and at the International Tax Centre at Leiden University in the Netherlands.  Additionally, she has served as a  visiting professor at the Universitié Paris 1 (Panthéon Sorbonne), Yale Law School, the University of Virginia School of Law, and she was a Fulbright Senior Scholar at the Vienna Institute for Austrian and International Tax Law. 

A member of the International Fiscal Association (IFA) since 2005, Mason was selected as Co-Reporter for the United States to the 2008 IFA Congress.

Mason is co-editor (with Prof. Ekkehart Reimer of the University of Heidelberg) of Kluwer's Series on International Taxation, and she is a member of the editorial board of the World Tax Journal. 

 

REPRESENTATIVE PUBLICATIONS

 

Books

PRIMER ON DIRECT TAXATION IN THE EUROPEAN UNION (West 2005).

 

Journal Articles

Delegating Up: Federal-State Tax-Base Conformity, 62 Duke L. J. ___ (forthcoming 2013).

What Is Tax Discrimination?, 121 Yale L.J. 1014 (2012) (with Michael Knoll).

Federalism and the Taxing Power, 99 Cal. L. Rev. 975 (2011).

Tax Expenditures and Global Labor Mobility, 84 NYU L. Rev. 1542 (2009). 

Constitutional Restraints on Corporate Tax Integration, 62 Tax L. Rev. 1 (2009) (with Walter Hellerstein and Georg W. Kofler).  

Made in America for European Tax: The Internal Consistency Test, 49 B.C. L. Rev. 4 (2008).  

Flunking the ECJ's Tax Discrimination Test, 46 Colum. J. Transnat'l L. 72 (2007). 

U.S. Tax Treaty Policy and the European Court of Justice, 59 Tax L. Rev. 65 (2005). 

 

Visiting Positions

Visiting Professor, University of Virginia School of Law, Spring 2012

Visiting Associate Professor, Yale Law School, Spring 2011

Fulbright Senior Scholar, Vienna Institute for Austrian and International Tax Law, Winter 2009

Visiting Professor, Universitié Paris 1 (Panthéon Sorbonne), Fall 2008

 

Research Interests

European Union Taxation

International Taxation

U.S. State Taxation

 

Recent Courses

Corporate Taxation

International Tax Policy

Federal Income Taxation