Anne L. Alstott

Jacquin D. Bierman Professor in Taxation


Anne Alstott is the Jacquin D. Bierman Professor at the Yale Law School. She holds a secondary appointment as Professor, Yale Child Study Center, and is a Faculty Affiliate at the Yale Institution for Social and Policy Studies.

FULL BIOGRAPHY
Anne Alstott

Contact Information



Faculty Assistant


Katherine Pothin

Education & Curriculum Vitae


J.D., Yale Law School, 1987

A.B., Georgetown University, 1984

Courses Taught


  • Federal Income Taxation
  • Family, State, and Market
  • Corporate Taxation

Anne Alstott is the Jacquin D. Bierman Professor at the Yale Law School. She holds a secondary appointment as Professor, Yale Child Study Center, and is a Faculty Affiliate at the Yale Institution for Social and Policy Studies.  From 2008 to 2013, she was the Manley O. Hudson Professor at the Harvard Law School.

Professor Alstott is the author of a number of books, including The Public Option (with Ganesh Sitaraman, Harvard University Press, 2019), A New Deal for Old Age (2016), and Taxation in Six Concepts (2015). Her earlier books are No Exit: What Parents Owe Children and What Society Owes Parents (2004) and The Stakeholder Society (with Bruce Ackerman, 1999).

Her articles on social welfare policy, including tax policy, have been published in the Harvard Law Review, the Yale Law Journal, the Columbia Law Review and other journals. She has written or co-written pieces for The New York Times, the Los Angeles Times, the Huffington Post and Slate and has appeared on NPR's “Marketplace” and “On Point.”

Professor Alstott received a J.D. from the Yale Law School in 1987 and an A.B. in Economics, summa cum laude, Phi Beta Kappa (junior year), and with Departmental Honors, from Georgetown University in 1984 at age 20. She worked as an associate at Sullivan & Cromwell from 1987 to 1990 and as an Attorney-Advisor in the U.S. Treasury Department's Office of Tax Policy, Office of Tax Legislative Counsel, from 1990 to 1992.

She began her teaching career at Columbia University School of Law, where she taught from 1992 to 1996. She joined the Yale Law School faculty with tenure in 1997 and remained there until 2008, when she left to join the Harvard Law School faculty, again with tenure. In 2011, she returned to Yale.

Professor Alstott has won five teaching awards.  In 1995, she won the Willis Reese Award for Excellence in Teaching at Columbia.  In 1998, 2004, 2012, and 2017, she won the Yale Law Women’s Faculty Excellence Award.

Wednesday, August 7, 2019


The Power of the Public Option: A Q&A With Ganesh Sitaraman and Anne Alstott

Jacquin D. Bierman Professor of Law Anne L. Alstott ’87 and coauthor Ganesh Sitaraman are interviewed about their new book. 

Monday, August 5, 2019


A Public Option For Everything?

Jacquin D. Bierman Professor of Law Anne L. Alstott ’87 and coauthor Ganesh Sitaraman are interviewed about their new book. 

Thursday, August 1, 2019


What About Rochester?

The new book by Jacquin D. Bierman Professor Anne L. Alstott ’87 and Ganesh Sitaraman is discussed in an article on how to promote economic growth in mid-sized cities.

Thursday, July 11, 2019


When Millions Can’t Afford to Retire, the U.S. Needs a Better Option — A Commentary by Anne Alstott ’87 and Ganesh Sitaraman

Anne Alstott ’87 is the Jacquin D. Bierman Professor at Yale Law School. Ganesh Sitaraman is a Professor of Law at Vanderbilt Law School. 

Saturday, July 6, 2019


There Should Be a Public Option for Everything — A Commentary by Ganesh Sitaraman and Anne L. Alstott ’87

Ganesh Sitaraman is Professor of Law at Vanderbilt Law School. Anne Alstott ’87 is the Jacquin D. Bierman Professor at Yale Law School.

Saturday, July 6, 2019


There Should Be a Public Option for Everything — A Commentary by Anne L. Alstott '87 and Ganesh Sitaraman

Anne L. Alstott '87 is the Jacquin D. Bierman Professor in Taxation.

Thursday, June 27, 2019


Anne Alstott on the Benefits of Public Options

Jacquin D. Bierman Professor Anne Alstott ’87 and coauthor Ganesh Sitaraman argue in their new book that public options — like schools, libraries, and the postal service — are all around us and can be a solution to inequalities.

Monday, January 8, 2018


2018’s Best & Worst States to Raise a Family

Jacquin D. Bierman Professor in Taxation Anne Alstott ’87 was interviewed for a feature article about what makes a state “family friendly.”

Friday, November 24, 2017


Millennials need to worry about these 4 things - in addition to saving for retirement; There will be lots of surprises down the road

Jacquin D. Bierman Professor in Taxation Anne Alstott ’87 is quoted in an article about financial challenges facing millennials.

Friday, January 13, 2017


Anne L. Alstott '87 on How the Trump Administration Could Affect Tax Policy

Anne L. Alstott ’87JD is the Jacquin D. Bierman Professor in Taxation at the Law School.

Monday, November 7, 2016


Should the Social Security retirement age be 76? Author says low-wage earners should collect earlier

“A New Deal for Old Age,” the latest book by Jacquin D. Bierman Professor in Taxation Anne Alstott ’87, is the subject of an article about Social Security.

Monday, November 7, 2016


Should the Social Security retirement age be 76? Author says low-wage earners should collect earlier

“A New Deal for Old Age,” the latest book by Jacquin D. Bierman Professor in Taxation Anne Alstott ’87, is the subject of an article about Social Security.

Friday, August 26, 2016


Yale Professor: Raise Retirement Age To 76

An article detailing some of the ideas put forth in A New Deal for Old Age: Toward a Progressive Retirement, a new book by Jacquin D. Bierman Professor in Taxation Anne Alstott ’87.

Tuesday, June 7, 2016


How Hillary Can Join the Revolution—A Commentary by Bruce Ackerman ’67 and Anne Alstott ’87

Bruce Ackerman ’67 is Sterling Professor of Law and Anne Alstott ’87 is the Jacquin D. Bierman Professor in Taxation at Yale Law School.

Thursday, March 31, 2016


Alstott Publishes Book on Social Security

Anne L. Alstott ’87, Jacquin D. Bierman Professor in Taxation, is the author of the newly released book A New Deal for Old Age: Toward a Progressive Retirement (Harvard University Press). In the book, Alstott argues that Social Security, which was created in the 1930s, marks a major achievement that is worth preserving but is out of step with the realities of work and aging today.

Monday, March 7, 2016


The Source: Resetting And Rethinking Social Security

Jacquin D. Bierman Professor in Taxation Anne Alstott ’87 was interviewed about the future of Social Security.

Monday, January 11, 2016


The Power of Tax Law

In her new book, Taxation in Six Concepts: A Student’s Guide, Professor Anne Alstott ’87 boils down the law of taxation to just six concepts—valuation, net income, realization, tax deferral, substance over form, and income-shifting—and uses them to unpack leading cases and real-world transactions.

Tuesday, November 10, 2015


Anne Alstott Publishes Student Guide on Taxation

Anne Alstott ’87, the Jacquin D. Bierman Professor in Taxation, is the author of Taxation in Six Concepts: A Student’s Guide (CCH Inc., 2015).

Monday, May 20, 2013


YLS 2013 Commencement: Graduates Encouraged to Use Law as Tool for Change

Yale Law School's 2013 Commencement Ceremonies were held on May 20, 2013 with addresses by Professor Anne L. Alstott, Dean Robert C. Post, and U.S. Supreme Court Justice Sonia Sotomayor.

Tuesday, November 15, 2011


Anne Alstott ’87 Named Jacquin D. Bierman Professor of Taxation

Anne L. Alstott ’87, a specialist in taxation and social policy, has been named the Jacquin D. Bierman Professor of Taxation at the Yale Law School.

Monday, June 27, 2011


Anne Alstott ’87, James Forman Jr. ’92, and David Singh Grewal ’02 Appointed to Law School Faculty

Anne Alstott ’87, James Forman Jr. ’92, and David Singh Grewal ’02 will join the Yale Law School faculty on July 1, 2011.

Books

A New Deal for Old Age: Toward a Progressive Retirement (Harvard University Press, 2016).

Taxation in Six Concepts: A Student's Guide (CCH, 2015).

No Exit: What Parents Owe Children and What Society Owes Parents (Oxford University Press, 2004).

The Stakeholder Society Yale University Press, 1999) (with Bruce Ackerman).

Academic Articles

Neoliberalism in Family Law: Negative Liberty and Laissez-Faire Markets in the Minimal State, 77 L. & CONTEMP. PROBS. 25 (2015).

Gender Quotas for Corporate Boards: Options for Legal Design in the United States, PACE INT’L L. REV. (forthcoming 2013).

Updating the Welfare State: Marriage, The Income Tax, and Social Security in the Age of the New Individualism, TAX L. REV. (forthcoming 2013).

Marriages as Assets? Real Freedom and Relational Freedom, in ARGUING ABOUT JUSTICE (Axel Gosseries and Yannick Vanderborght eds., 2011).

“A Fine is Not A Price:” Insights for Law, in IDEOLOGY, PSYCHOLOGY, AND LAW (Jon D. Hanson ed., 2011).

hy the Earned Income Tax Credit Doesn’t Make Work Pay, 73 LAW & SOC. PROBS. 285 (2010).

Private Tragedies? Family Law As Social Insurance, 4 HARV. L. & POL’Y REV. 3 (2010).

Family Values, Inheritance Law, and Inheritance Taxation, 63 TAX L. REV. 123 (2009).

The Stakeholder Society, in INT’L ENCYC. OF CIVIL SOC. (Helmut K. Anheier and Stefan Toepler eds., 2009).

Family Values and the Law of Inheritance, 7 SOCIO-ECONOMIC REVIEW 145 (January 2009).

Is the Family At Odds With Equality? The Legal Implications of Equality for Children, 82 S. CAL. L. REV. 1 (2008).

Equal Opportunity and Inheritance Taxation, 121 HARV. L. REV. 469 (2007).

War, Taxes, and Income Redistribution in the Twenties: The 1924 Veterans' Bonus and the Defeat of the Mellon Plan, 59 TAX L. REV. 373 (2006).

Caretaker Resource Accounts for Parents, in THE CITIZEN’S STAKE: EXPLORING THE FUTURE OF UNIVERSAL ASSET POLICIES (Will Paxton and Stuart White eds., Policy Press (U.K.), 2006).

Why Stakeholding? (with Bruce Ackerman) in REDESIGNING DISTRIBUTION (Erik Olin Wright ed., Verso, 2006).

What Does a Fair Society Owe Children – and Their Parents?, 72 FORDHAM L. REV. (April 2004) (invitational symposium on Rawls and the Law).

Work vs. Freedom: A Liberal Challenge to Employment Subsidies, 108 YALE L.J. 967 (1999).

The Uneasy Liberal Case Against Income and Wealth Transfer Taxation: A Response to Professor McCaffery, 51 TAX L. REV. 363 (1996).

Tax Policy and Feminism: Competing Goals and Institutional Choices, 96 COLUM. L. REV. 2001¬¬ (1996).

Federalism and U.S. Social Welfare Policy: Fundamental Change and New Uncertainties, 2 COLUM. J. EURO. LAW 441 (1996).

The Earned Income Tax Credit and the Limitations of Tax-Based Welfare Reform, 108 HARV. L. REV. 533 (1995).

Alleviating Marriage Penalties in the Income Tax and the Earned Income Tax Credit, 66 TAX NOTES 1343 (Feb. 27, 1995).

The Earned Income Tax Credit and Some Fundamental Institutional Dilemmas of Tax-Transfer Integration, 47 NAT'L TAX J. 609 (1994).

Approaches to Corporate Integration: The Treasury Department Report, 45 NAT'L TAX J. 209 (1992) (with economist James Mackie).