J.D., B.A., State University of New York at Buffalo
Professor Barker has dedicated his scholarly pursuits to the area of income taxation and more specifically to the study of international and comparative taxation. A three-time Fulbright recipient, he has conducted research as a visiting professor at the South African universities of Cape Town, Free State, Witwatersrand, and at the Riga Graduate School of Law (University of Latvia). His research reflects a strong normative approach to tax law that emphasizes the role of tax avoidance and important social values in the development of tax law in societies adopting free market, democratic systems in both the developed and emerging and transitional economies.
“A Common Sense Corporate Tax: The Case for a Destination-Based, Cash Flow Tax on Corporations,” 61 Catholic U. L. Rev. 955 (2012).
International Tax reform Should Begin at Home: Replace the Corporate Income Tax with a Territorial Expenditure Tax, 30 N.W. J. Int’l L & Bus. 647 (2010) Northwestern Law School Symposium, International Tax Reform in a Reset Economy). The article was reviewed in Ronald J. Jensen, Notable Corporate Tax Articles in 2010, 130 Tax Notes, 1570 (March 28, 2011).
“The U.S. Approach to Separation of Powers in Tax Matters,” in Taxation and Separation of Powers (Ana Paula Dourado, ed. IBFD 2010).
“Tax Reform in the (Inter)National Interest: Why Wait?,” 124 Tax Notes 828 (August 24, 2009).
“The Ideology of Tax Avoidance,” 39 U. Loy. Chi. L. Rev. 229 (2009).
“An International Tax System for Emerging Economies, Tax Sparing and Development: It Is All About Source,” 29 U. Penn. J. Int'l L. 349 (2007).
The Concept of Tax (edited by William Barker & Bruno Peeters, IBFD 2007).
“A Normative Approach to the Concept of Tax,” in The Concept of Tax 21 (IBFD 2007).
“The Three Faces of Equality: Constitutional Requirements in Taxation,” 57 Case W. Res. L. Rev. 1 (2006); republished in 2007-2Diritto E Practica Tributaria Internationale 405 (Univ. of Turin).
“Expanding the Study of Comparative Tax Law to Promote Democratic Policy: The Example of the Move to Capital Gains Taxation in Post-Apartheid South Africa,” 109 Penn St. L. Rev. 703 (2005).
“Statutory Interpretation, Comparative Law, and Economic Theory: Discovering the Grund of Income Taxation,” 40 San Diego L. Rev. 821 (2003).
“Optimal International Taxation and Tax Competition: Overcoming the Contradictions,” 22 Nw. J. Int'l L. & Bus. 161 (2002).
“A Comparative Approach to Income Tax Law in the United Kingdom and the United States,” 46 Cath. L. Rev. 7 (1996).
International Tax reform Should Begin at Home: Replace the Corporate Income Tax with a Territorial Expenditure Tax, 30 N.W. J. Int’l L & Bus. 647 (2010)
(Northwestern Law School Symposium, International Tax Reform in a Reset Economy). The article was reviewed in Ronald J. Jensen,Notable Corporate
Tax Articles in 2010, 130 Tax Notes, 1570 (March 28, 2011).