- Federal Tax Law
- Tax Policy
- Philosophy of Law
Stephen Utz is a widely recognized expert in federal tax law, tax policy, and the philosophy of law. He has taught at UConn School of Law since 1983, where his course offerings have included Federal Income Taxation, Federal Taxation of Partners and Partnerships, Federal Taxation of Corporations, International Tax, Tax Policy, Tax Procedure, Trusts and Estates, Torts, and Property. The holder of a BA in philosophy from Louisiana State University, a Ph.D. in philosophy from the University of Cambridge, and a JD, with high honors, from the University of Texas School of Law, Professor Utz clerked for Judge Joseph T. Sneed of the United States Court of Appeals for the Ninth Circuit in 1979-1980, after which he practiced for three years as an associate attorney at Caplin & Drysdale, Chartered, in Washington, DC. Professor Utz has also held visiting professorships at New York University School of Law, (fall semester, 1996); Free University of Berlin, as a DAAD Guest Professor (summer semester 2006), as a Fulbright Senior Specialist in 2009 and 2012, and with stipends from German law firms in 2007, 2008, 2010, and 2013; the Law Faculty of Aix-Marseille, 1995 and 2007; and Trinity College, in Hartford, 1989-1999.
An interdisciplinary scholar in the law and philosophy, Professor Utz has written numerous book chapters and articles on tax law and philosophical topics, several in French. Professor Utz is the author of several books, including Tax Policy: A Survey and Introduction to the Principal Debates; Federal Income Taxation of Partners and Partnerships; and Inside Tax Law: What Matters and Why. His most recent book, Federal Tax Law: Practice, Problems, and Perspective, was published in 2013.
Stephen Utz, Designing the Tax Treatment of Litigation-Related Costs (with Sachin Pandya) 21 Fla. Tax Rev. 533 (2018)
Stephen Utz, Tax Design Goals and How to Use Them, 157 Tax Notes 1739, December 18, 2017
Stephen Utz, Federal Tax Law: Practice, Problems and Perspective (2013)
Stephen Utz, Public Debt in the United States and Germany: A Constitutional Perspective, 29 Conn. J. Int’l L. 71 (2013) (with Markus Heintzen)
Stephen Utz, Chartism and the Income Tax, 2013 British Tax Rev. 192 (2013)