Adam Rosenzweig

Vice Dean for Academic Affairs; Professor of Law


B.A., 1995, University of California-Los Angeles
J.D.,1998, Georgetown University
LL.M., 2002, New York University 

Curriculum Vitae




Carol Sharp - (314) 935-4958

Phone / Email

Phone: (314) 935-4419


Anheuser-Busch Hall, Room 570/402

Courses Taught

Federal Income Tax
International Tax
International Business Transactions
Tax Colloquium 


Professor Adam H. Rosenzweig concentrates his research and teaching in the area of tax law and policy. An expert in international and federal income tax law with an LL.M. in taxation, he is the co-author of a casebook on federal income taxation, now in its eighth edition. His other publications have appeared in law journals and reviews on legal issues ranging from the hidden costs of a modern income tax to harnessing the costs of international tax arbitrage. In addition to his teaching and writing, Professor Rosenzweig is a frequent speaker throughout the country, presenting such topics as tax havens; carried interests; taxing offshore investment funds; and taxation of derivatives. Before becoming a law professor, he clerked for the Hon. James L. Dennis, U.S. Court of Appeals for the Fifth Circuit. He then practiced law with the New York City firm of Simpson Thacher & Bartlett LLP, where he focused on federal income tax law and specialized in the areas of private equity, hedge funds, equity derivatives, and cross-border capital markets.

Representative Publications

Articles and Essays

  • "Can Tax Rates Really Affect the Taxes of Multinational Corporations? The Impact of the 1993 Corporate Tax Rate Increase on Fortune 500 Companies," (with Nathan M. Jensen), 12 The Journal of Empirical Legal Studies 757 (2015)
  • "Source as a Solution to Residence," 17 Florida Tax Review (2015) [SSRN]
  • "Defining a Country's 'Fair Share' of Taxes," 42 Florida State University Law Review 373 (2015) [SSRN]
  • "The Article III Fiscal Power," 29 Constitutional Commentary 127 (2014) [SSRN]
  • "An Antigua Gambling Model for International Tax," 44 Washington University Journal of Law & Policy 79 (2014) [SSRN]
  • "A Corporate Tax for the Next Hundred Years: A Proposal for a Dynamic, Self-Adjusting Corporate Tax Rate," 108 Northwestern University Law Journal 1029 (2014) [SSRN]
  • "Thinking Outside the (Tax) Treaty," 2012 Wisconsin Law Review717. [SSRN]
  • "Why are There Tax Havens?," 52 William & Mary Law Review 923 (2010) [SSRN]
  • "Imperfect Financial Markets and the Hidden Costs of a Modern Income Tax," 62 Southern Methodist University Law Review 239 (2009) [SSRN]
  • "Not All Carried Interests are Created Equal," 29 Northwestern Journal of International Law & Business 713 (2009) (symposium on private equity) [SSRN]
  • "Harnessing the Costs of International Tax Arbitrage," 26 Virginia Tax Review 555 (2007) [SSRN]
  • "Anachronisms in Subchapter K of the Internal Revenue Code - Is it Time to Part With Section 736?" 100 Northwestern University Law Review 379 (2006) (with Phillip F. Postlewaite) [SSRN]