Anne L. Alstott | |
|---|---|
 Alstott during the Yale Law School 2013 commencement | |
| Born | Indianapolis, Indiana, U.S. |
| Nationality | American |
| Education | Georgetown University (BA) Yale University (JD) |
| Board member of | Executive Committee (Tax Section) of the New York State Bar Association (1992-93) |
| Spouse | [1] |
| Website | https://www.annealstott.blog/ |
Anne Lester Alstott is an American legal scholar. She is the Jacquin D. Bierman Professor in Taxation at Yale Law School. [2]
She graduated summa cum laude from Georgetown University in 1984 and graduated from Yale Law School in 1987. [3] Following law school, she served as associate attorney at Sullivan & Cromwell and as Attorney Advisor at the Office of Tax Policy (United States Department of the Treasury). [3] [4]
In 1992, Alstott became associate professor at the Columbia Law School, where she taught until 1996. She then became visiting associate professor (1996–97) and professor of law (1997-2004) at Yale Law School. In 2004, she became Jacquin D. Bierman's Professor in Taxation. She stayed at Yale Law School until 2008. She was deputy dean for two terms at Yale Law School, during the fall of 2002 and in the years 2004–05. From 2008 to 2011, she served as Manley O. Hudson Professor of Law at Harvard Law School and as director of its Fund for Tax and Fiscal Research. She then returned as Jacquin D. Bierman Professor in Taxation to Yale Law School, where she still works today. [3] [4] [5]
The Sixteenth Amendment to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 in response to the 1895 Supreme Court case of Pollock v. Farmers' Loan & Trust Co. The Sixteenth Amendment was ratified by the requisite number of states on February 3, 1913, and effectively overruled the Supreme Court's ruling in Pollock.
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