Beverly Moran

From Wikipedia, the free encyclopedia

Beverly I. Moran is an American law professor. She is Professor Emerita of Law at Vanderbilt University.[1] Moran was also a professor at the University of Wisconsin and served as director of the Wisconsin Center on Law and Africa.[2] She has testified and written about tax havens.[3]

She attended Vassar College and the University of Pennsylvania Law School.[4]

She has written that the U.S. tax code is not progressive. She has advocated for the American Bar Association to offer online courses.[4] She wrote about a proposed wealth tax on billionaires in the United States stating it would violate constitutional provisions. She suggested other means to achieving the same end.[5] In 2022 she wrote about the desirability of a tax return free tax filing system for filers for whom the government already has the relevant data.[6] She has written about tax havens including South Dakota.[7][8]

Written work[edit]

  • The Tax Law of Charities and Other Exempt Organizations
  • Basic Federal Income Taxation of Individuals with Richard A. Westin
  • Aftermath: The Clinton Impeachment and the Presidency in the Age of Political Spectacle edited with Leonard V. Kaplan[9]

See also[edit]

References[edit]

  1. ^ "Beverly Moran | Faculty|Law School|Vanderbilt University". law.vanderbilt.edu.
  2. ^ "Beverly Moran".
  3. ^ "Tax expert Beverly Moran testified at Dec. 8 House Ways and Means Oversight Subcommittee hearing on "The Pandora Papers and Hidden Wealth"". Vanderbilt University.
  4. ^ a b "AAVC Spotlight - Beverly Moran '76 and Ezekiel Edwards '95". Vassar College.
  5. ^ "Commentary: Why taxing US billionaires' wealth – as Biden tried to do – will never work". November 2, 2021.
  6. ^ "The IRS already has all your income tax data – so why do Americans still have to file their taxes?". www.chron.com. January 31, 2022.
  7. ^ Moran, Beverly. "The Pandora Papers: why does South Dakota feature so heavily?". The Conversation.
  8. ^ "What are tax havens? The answer explains why the G-7 effort to end them is unlikely to succeed". theconversation.com.
  9. ^ "Aftermath".