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.

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).