פרופ' דוד אלקינס

                                                                                                                                                November 2025

David Elkins

Netanya College

1 University St.

Netanya 4223587, Israel

[email protected]

Academic Appointments

Netanya College School of Real Estate

2023 –                    Dean

Netanya College School of Law

2016 –                    Professor

2006 – 2016         Associate Professor

1997 – 2006         Assistant Professor

Income Tax, Taxation of Real Property Transactions, Corporate Taxation, International Taxation, Taxation and Tax Policy, Professional Responsibility, Comparative Legal Systems

Awarded title “Distinguished Teaching Fellow” for teaching excellence

University of Cincinnati College of Law

2025                       Visiting Professor (fall semester)

                                                                        Federal Income Tax, Business Tax

New York University Law School

                2022 – 2023         Visiting Professor (fall and spring semesters)

                2021 – 2022         Visiting Professor (fall and spring semesters)

                                                                        Federal Income Tax, Corporate Taxation, International Taxation

Cornell University Law School

                                2020                       Visiting Professor (spring semester)

                                                                        Federal Income Tax, Corporate Taxation

Singapore Management University–Tax Academy Centre for Excellence in Taxation

                                2018                      Visiting Senior Research Fellow (summer)

Tulane University Law School

                                2017                       Visiting Professor (fall semester)

                                                                        Federal Income Tax, Corporate Taxation

SMU Dedman School of Law

2007 – 2012         Visiting Professor (fall semester each year)

2005 – 2006         Visiting Professor (fall, spring, and summer semesters)

Federal Income Tax, Corporate Taxation, International Taxation

Education

Ph.D.      University of Bar Ilan, Israel, Faculty of Law (1999)

Dissertation: Horizontal Equity as a Principle of Tax Theory

LL.M.     University of Bar Ilan, Israel, Faculty of Law (1992)

Dissertation: The Taxation of Transactions in Intangible Property

LL.B.      Hebrew University of Jerusalem, Israel, Faculty of Law (1982)

Membership in Academic Forums

2016 –                    IFOR: International Freedom of Research

Steering Committee, Legal Advisory Committee

2007 –                    Shelf Project: Revenue-Raising Project That Defend the Tax Base

Review Committee: Consumption Taxation Initiatives

Professional Experience

1987 – 1997         Israel Tax Authority: Senior Assistant to the Chief Counsel; Senior Inspector, Assessing Officer for Large Enterprises

 

Conferences, Lectures, and Colloquia

Conferences Organized

2025       Ninth International Round Table on Taxation and Tax Policy

2024       Eighth International Round Table on Taxation and Tax Policy

2023       Seventh International Round Table on Taxation and Tax Policy

2019       Sixth International Round Table on Taxation and Tax Policy

2018       Fifth International Round Table on Taxation and Tax Policy

2017       Fourth International Round Table on Taxation and Tax Policy

2016       Third International Round Table on Taxation and Tax Policy

2016       Second International Round Table on Taxation and Tax Policy

2015       First International Round Table on Taxation and Tax Policy

2015       800 Years of Magna Carta: Aspects and Implications (co-organized with Joshua Segev)

2013       From Ethics to Practice: Ethical Dilemmas and Their Resolution (co-organized with Michal Ofer Tsfoni)

2009       The Future of Corporate Taxation

2001       Land Tax Reform (co-organized with Yoseph Edrey)

Invited Lectures/Conferences/Colloquium Talks

2025       Mizzou Tax Policy Colloquium, University of Missouri Law School, Toward AI Tax Personhood (with Mirit Eyal)

2025       Faculty Forum, University of Cincinnati College of Law, Toward AI Tax Personhood

2024       Tax Colloquium, Hebrew University of Jerusalem Law Faculty, Taxing Artificial Intelligence

2024       Conference in Honor of Meir Chet, College of Management, Comments on Tamir Shaanan & Doron Narotzki, Taxing Decentralized and Virtual Methods of Payment

2024       Conference in Honor of David Gliksberg, Hebrew University of Jerusalem, Artificial Entrepreneurs

2024       Tax Colloquium, Hebrew University of Jerusalem Law Faculty, Rules, Standards, and the Value of Certainty in Tax Law

2023       Columbia Law School-Hebrew University Conference on Taxation and Public Policy, Embracing Tax Avoidance

2023       Stetson Business Law Review Tax Symposium, Embracing Tax Avoidance

2023       Faculty Workshop, New York University School of Law, Embracing Tax Avoidance

2022       Tax Colloquium, Hebrew University of Jerusalem Law Faculty, Embracing Tax Avoidance

2022       Tax Policy Colloquium, Sapir College School of Law, The Myth of Corporate Tax Residence

2022       Fairness in International Taxation, University of Surrey, The Right and the Good: Taxing Rights, Value Creation, and The Rhetoric of International Taxation

2021       Tax Colloquium, Hebrew University of Jerusalem Law Faculty, The Proper Response to Tax Avoidance

2021       Faculty Workshop, New York University School of Law, A Scalar Conception of Tax Residence

2020       Tax Colloquium, Hebrew University of Jerusalem Law Faculty, The Right and the Good: Taxing Rights, Value Creation, and The Rhetoric of International Taxation

2019       Atara Kaufman Annual Conference on Law and Globalization, IDC Herzliya (now Reichmann University) Harry Radzyner Law School, Neutrality as a Principle of International Tax Theory

2018       Tax Colloquium, Hebrew University of Jerusalem Law Faculty, The Myth of Corporate Tax Residence

2018       Singapore Management University – Tax Academy Centre for Excellence in Taxation, The Merits of Tax Competition in a Globalized Economy

2018       Singapore Management University – Tax Academy Centre for Excellence in Taxation, The Myth of Corporate Tax Residence

2018       Ninth International Conference on the New Haven School of Jurisprudence, Academy of International Strategy and Law of Zhejiang University, China, The Myth of Corporate Residence

2017       Tulane Law School Intellectual Life Faculty Workshop, The Myth of Corporate Tax Residence

2017       Tax Policy and Public Finance, Haifa University Faculty of Law, The Myth of Corporate Tax Residence

2017       Symposium on Taxation and Migration, St. Louis University School of Law, The Elusive Definition of Corporate Tax Residence

2016       Tax Policy Colloquium, Loyola Law School Los Angeles, Comments on Fleming, Peroni & Shay, Defending Worldwide Taxation and Addressing Inversions with a Shareholder-Based Definition of Corporate Residence

2015       Tax Colloquium, Hebrew University of Jerusalem Law Faculty, The Merits of Tax Competition in a Globalized Economy

2015       Columbia Law School – Hebrew University Tax Conference on Taxation and Public Policy, Session Chair

2015       Faculty Seminar, College of Management, Comments on Tamir Shaanan & Uri Goldfried, Taxing Transnational Enterprises

2014       Tax Colloquium, Hebrew University of Jerusalem Law Faculty, The Achilles Heel of Corporate Taxation

2014       Faculty Seminar, Sapir College School of Law, The Normative Underpinnings of Source-Country Taxation

2013       Faculty Colloquium, Touro Law Center, The Normative Underpinnings of Source-Country Taxation

2012       Tax Policy Colloquium, Tel Aviv University Buchman Faculty of Law, Dividends as Income

2011       Tax Policy Colloquium, Tel Aviv University Buchman Faculty of Law, Taxation of Interest-Free Loans from Corporations to Their Shareholders

2010       Tax Colloquium, Hebrew University of Jerusalem Law Faculty, Tax Consequences of Shareholders’ Rent-Free Use of Corporate Property

2009       Tenth Mediterranean Research Meeting, Montecatini, Italy, Redistributive Taxation and the Constitutional Protection of Property

2008       Tax Policy Symposium, SMU Dedman School of Law, Taxation and the Terms of Justice

2008       Video Conference, North Carolina Central University School of Law, Taxation and Globalization

2007       Faculty Forum, SMU Dedman School of Law, Responding to Rawls: Toward a Consistent and Supportable Theory of Distributive Justice

2006       Faculty Forum, SMU Dedman School of Law, Horizontal Equity as a Principle of Tax Theory

Primary Interests

Income tax, international taxation, corporate taxation, distributive justice, moral philosophy and taxation.

Publications

Books

A Short and Happy Guide to Corporate Taxation (West Academic 2021)

Corporate Taxation: Structure, Functions, and Flaws (West Academic 2013, 2018)

Taxation of Barter Transactions: Theory, Combination Transactions, and Interest-Free Loans (Bursi 2012) (Heb.)

Taxation of Corporations and Their Shareholders (2 volumes) (Bursi 2009) (Heb.)

Taxation of Intellectual Property: Patents, Copyright, Goodwill and Know-How (Choshen LaMishpat 1993) (Heb.)

 

Articles (Academic Journals)

Measuring Location-Specific Rent, 9 Cardozo Int’l & Comp. Law Rev. _ (forthcoming 2025)

Unlocking the Mystery of Private Equity: A New Tax Paradigm, 29 Fla. Tax Rev. _ (forthcoming 2025) (with Christopher Hanna)

Rules, Standards, and the Value of Certainty in Tax Law, 22 Berkeley Bus. L.J. 40 (2025)

reviewed on TaxProf (Apr. 19, 2024)

Embracing Tax Avoidance, 34 U. Fla. J.L. & Pub. Pol’y 327 (2024)

Gregory v. Helvering: A Red Herring that Shaped Tax Jurisprudence, 21 Berkeley Bus. L.J. 171 (2024)

reviewed on TaxProf (Oct. 20, 2023)

A Scalar Conception of Tax Residence, 41 Va. Tax Rev. 149 (2022)

The Integration and Dis-integration of the Corporate Tax Regime, Mich. St. L. Rev.: MSLR Forum (Nov. 17, 2021)

Consumption Taxation in Rawls’ Theory of Justice, 29 Cornell J.L. & Pub. Pol’y 799 (2020)

synopsis published in Austaxpolicy: Tax and Transfer Policy Blog (Sept. 5, 2019)

The Right and the Good: Taxing Rights, Value Creation, and The Rhetoric of International Taxation, 24 Fla. Tax Rev. 191 (2020)

Punishing the Victim: IRC § 162(m) and the Limitation on Deducting Executive Compensation, Cornell J.L. & Pub. Pol’y, The Issue Spotter (May 25, 2020)

The Corporate Residence Mirage, 13 Haifa U. L. Rev. 155 (2019) (Heb.)

A Critical Reassessment of the Role of Neutrality in International Taxation, 40 Nw. J. Int’l L. & Bus. 1 (2019)

The Myth of Corporate Tax Residence, 9 Colum. J. Tax L. 5 (2017)

synopsis published in CLS Blue Sky (Dec. 11, 2017)

synopsis published in Law360 (May 1, 2018)

The Sanford E. Sarasohn Conference on Critical Issues in Comparative and International Taxation II: Taxation and Migration: The Elusive Definition of Corporate Tax Residence, 62 St. Louis U. L.J. 219 (symposium issue) (2017)

The Case Against Income Taxation of Multinational Enterprises, 36 Va. Tax Rev. 143 (2017)

The Merits of Tax Competition in a Globalized Economy, 91 Ind. L.J. 905 (2016)

reviewed in 64 Can. Tax J. 686 (2016)

The Remedy of Price Reduction in a Mixed Legal Environment, 42 Stetson L. Rev. 139 (2012) (with Moshe Gelbard)

The Myth of Realization: Mark-to-Market Taxation of Publicly-Traded Securities, 10 Fla. Tax Rev. 375 (2010)

The Nonconformity of Price Reduction: The Limited Utility of the Remedy in Israeli Law, 40 Hebrew U. L. Rev. 183 (2010) (Heb.) (with Moshe Gelbard)

Tax Consequences of Shareholders’ Rent-Free Use of Corporate Property, 5 FIU L. Rev. 42 (2010)

Taxation and the Terms of Justice, 41 U. Tol. L. Rev. 73 (2010)

Taxation of Supernormal Returns, 62 Tax Law. 93 (2009) (with Christopher Hanna)

Redistributive Taxation and the Constitutional Protection of Property, in Bridging a Sea: Constitutional and Supranational Limitations to Taxing Powers of the States Across the Mediterranean Sea 241 (Joseph M. Edrey & Marco Greggi, eds., 2009)

Responding to Rawls: Toward a Consistent and Supportable Theory of Distributive Justice, 21 BYU J. Pub. L. 267 (2007)

Taxing Income Under Inflationary Conditions:  The Israeli Experience, 60 SMU L. Rev. 363 (2007)

Purchasing Companies with Tax Losses: Comments on Tax Assessor for Large Enterprises v. Rubenstein, 22 Bar Ilan Stud. L. 11 (2007) (Heb.)

Horizontal Equity as a Principal of Tax Theory, 24 Yale L. & Pol. Rev. 43 (2006)

Unfinished Symphony: A Comparison of the Tax Treatment of Interest-Free Loans from Corporations to their Shareholders in the United States and Israel, 40 Int’l Law. 667 (2006)

What is Capital Gain? A Functional-Purposive Approach, 5 Netanya L. Rev. 335 (2006) (Heb.)

Taxing Fringe Benefits: The Israeli Experience, 31 Int’l Tax J. 15 (2005)

Taxing Stock Market Gains on an Accrual Basis, 34 Hebrew U. L. Rev. 481 (2004) (Heb.)

Taxing Stock Dividends, 3 Netanya L. Rev. 55 (2004) (Heb.)

Taxing the Guarantor, 47 Israel Bar Society L.J. 130 (2004) (Heb.)

Tax as a Violation of Property, Shamgar Book 529 (vol. 3, Aharon Barak, ed., 2003) (Heb.)

Amortizing Intangibles – The Self-Regenerating Mass Asset Rule and its Application in Israeli Tax Law, 2 Netanya L. Rev. 155 (2001) (Heb.)

Systems of Tax Accounting – What They Are, Why We Need Them, and How to Choose the Appropriate System, 15 Bar Ilan Stud. L. 243 (2000) (Heb.)

Surplus Expenses, 1 Netanya L. Rev. 241 (2000) (Heb.)

Articles (Other Journals)

Punishing Ourselves: The Bill to Limit Salaries of Executives in the Financial Industry, Globes (March 27-28, 2016) (Heb.)

The Tax Consequences of Distributing Unrealized Gain, 27(5) Taxes A-12 (2013) (Heb.)

On Trees and Fruit: Comments on Nissim v. Haifa Assessing Officer, 25(3) Taxes A-20 (2011) (Heb.)

The Meaning of Rescission in Section 102 of the Land Appreciation Tax Law, 19(4) Taxes A-42 (2004) (Heb.)

Taxing Barter Transactions When the Values of the Goods or Services Exchanged Are Unequal, 19(2) Taxes A-67 (2005) (Heb.)

The Consequences of a Legislative Slip or How to Pay 36.33% (or Less) on Distributed Corporate Income, 18(6) Taxes A-18 (2004) (Heb.)

A New Era for Start-Up Costs, 18(2) Taxes A-20 (2004) (Heb.)

Constructive Dividends in the Closely Held Company – The Lurking Danger for Professionals Considering Operating Through a Corporation, 17(4) Taxes A-79 (2003) (Heb.)

Income Tax v. Land Appreciation Tax: The Choice of Taxes when Leasing Land (comments on the Ber decision), 16(4) Taxes A-116 (2002) (Heb.)

Taxing Employees on Employer-Issued Options (comments on the Dar decision), 13(6) Taxes A-67 (1999) (Heb.)

Amendment 38 to the Land Appreciation Tax Law – Has the Zanzuri Rule Really Been Repealed? 12(5) Taxes A-28 (1998) (Heb.)

Residential Apartments and the "Effective Date" – An Alternative Interpretation, 12(1) Taxes A-87 (1998) (Heb.)

Administrator of Land Appreciation Tax v. Zanzuri ("Partial Gross-Up Method"): A Better Interpretation, 7(1) Taxes A-72 (1993) (Heb.)

The Rachamim Michael Decision – Double Dipping by Means of the Inflation Adjustment Law, 41 The Accountant 137 (1992) (with Doron Levi) (Heb.)

Taxing Securities in the Hands of a Financial Institution: The Clash Between Section 2(1) of the Income Tax Act and Section 6 of the Inflation Adjustment Law, 18 Israel Tax Quarterly 222 (1990) (Heb.)

Taxing Liquidation Distributions, 4(1) Taxes A-68 (1990) (Heb.)

Comment: Assessor of Land Appreciation Tax v. Rosenbaum, 3(4) Taxes A-58 (1989) (Heb.)

1. Article Reviews (TaxProf)

Kay Blaufus, Ralf Maiterth, Michael Milde & Caren Sureth-Sloane, Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice (August 22, 2025)

Harvey P. Dale, Daniel J. Hemel & Jill S. Manny, What Are the Real Risks for Harvard? (June 27, 2025)

Tarcisio Diniz Magalhães & Allison Christians, The Normative Shift in Corporate Tax Policy after GloBE (May 2, 2025)

Daniel Hemel, Law and the New Dynamic Public Finance (Mar. 11, 2025)

Ari Glogowar, The Constitutional Limits to the Taxing Power (Dec. 20, 2024)

Sloan G. Speck, The Realization Rule as a Legal Standard (Oct. 11, 2024)

Shu-Yi Oei, Disentangling Power and Preferences in Tax Treaties Between Developing and Developed Countries (Aug. 9, 2024)

Eric Reis, Guaranteed Wealth? A New Way of Thinking About the Gift Tax Treatment of Loan Guarantees (June 14, 2024)

David Gamage & Ari Glogowar, The Policy and Politics of Alternative Minimum Taxes (Apr. 26, 2024)

Miranda Perry Fleischer, A New Look at Old Money (Mar. 8, 2024)

Mirit Eyal-Cohen, Tax Incentives for Investment Crowdfunding (Jan. 19, 2024)

John Brooks & David Gamage, “From Whatever Source Derived”: The Sixteenth Amendment and Congress’s Income Tax Power (Nov. 10, 2023)

Robin Morgan, Valuation: Measuring Wealth Under a Wealth Tax (Sept. 22, 2023)

Mitchell Kane & Adam Kern, The Use and Abuse of Location-Specific Rent (July 28, 2023)

Daniel Shaviro, Ancillary Benefits and Income Versus Consumption Taxation in Liam Murphy’s and Thomas Nagel’s “The Myth of Ownership” (June 2, 2023)

James R. Repetti, International Tax Policy’s Harm to Manufacturing and National Interests (Apr. 14, 2023)

Susan Morse, Tax Without Law: Book Review of Wei Cui, The Administrative Foundations of the Chinese Fiscal State (Feb. 17, 2023)

Haydon Wardell-Burrus, State Strategic Responses to the GloBE Rules (Jan. 6, 2023)

Alex Raskolnikov, Should Only the Richest Pay More? (Oct. 21, 2022))

Victoria Pleknanova, Taxes Through the Reciprocity Lens (Aug. 26, 2022)

Daniel Hemel, The Passthrough Entity Tax Scandal (July 1, 2022) (3,100 shares)

Noam Noked & Zachary Marcone, International Response To The U.S. Tax Haven (May 6, 2022)

Michael P. Devreux, John Vella & Heydon Wardell-Burrus, Pillar 2: Rule Order Incentives, and Tax Competition (Mar. 11, 2022)

David Hasen, Debt and Taxes (Nov. 5, 2021)

Anthony C. Infanti, Tax and Time: On the Use and Misuse of Legal Imagination (Jan. 14, 2022)

Ari Glogower, Comparing Capital and Wealth Taxes (Sept. 10, 2021)

Brian Galle & Yair Listokin, Monetary Finance (July 16, 2021)

Zaschary Liscow & Edward Fox, The Psychology of Taxing Capital Income (May 21, 2021)

Gary Lucas, Jr., The Pain of Paying Taxes (Apr. 2, 2021)

Mirit Eyal-Cohen & Ana Rutschman, Tax Policy and Pharmaceutical Innovation (Dec. 4, 2020)

Ivan Ozai, Inter-Nation Equity Revisited (Feb. 12, 2021)

David G. Duff, General Anti-Avoidance Rules Revisited (Sept. 25, 2020)

Edward J. McCaffery, The Property-Tax Bundle of Rights (Aug. 7, 2020)

Tsilly Dagan, Re-Imagining Tax Justice in a Globalized World (June 12, 2020)

Emily Cauble, Time For A Tax Return Filing Fee (Apr. 17, 2020)

Joel S. Newman, Sales and Donations Of Self-Created Art, Literature and Music (Feb. 21, 2020)

Lorraine Eden, The GloBE Proposal For A Global Minimum Tax (Jan. 3, 2020)

Yair Listokin, Posner on Tax: The Independent Investor Test (Nov. 8, 2019)

Jeffery A. Cooper, The State Death Tax Credit and the SALT Deduction (Sept. 27, 2019)

Rebecca M. Kysar, Unraveling the Tax Treaty (Aug. 2, 2019)

Reuven S. Avi-Yonah, Does Customary International Tax Law Exist? (June 14, 2019)

Michael S. Knoll, The TCJA and the Questionable Incentive to Incorporate (Apr. 26, 2019)

Miranda Perry Fleischer & Daniel Hemel, The Architecture of Basic Income and Benjamin M. Leff, EITC for All: A Universal Basic Income Compromise Proposal (Mar. 15, 2019)

1. Clifton Fleming, Jr., Robert J. Peroni & Stephen E. Shay, Expanded Worldwide Versus Territorial Taxation After The TCJA (Jan. 11, 2019)

Joseph Bankman, Mitchell Kane & Alan Sykes, The Global Battle to Capture MNE Profits (Nov. 23, 2018)

Samuel D. Brunson’s Paying for Gun Violence (Oct. 12, 2018)

Daniel N. Shaviro, The New Non-Territorial U.S. International Tax System (Aug. 24, 2018)