Henry Ordower

Henry Odower, Professor, Saint Louis University School of Law

Henry Ordower is Professor of Law and past Co-Director of the Center for International and Comparative Law and Director of the Berlin Summer Program at Saint Louis University School of Law.  Ordower is a convener of the Sarasohn conferences on Critical Issues in International and Comparative Taxation.  Professor Ordower teaches several U.S. income taxation courses and corporation finance.  His research and writing primarily focuses on U.S. and comparative taxation with emphasis on fairness in tax distribution and secondarily on the regulation of private investment companies. Professor Ordower maintains an active consulting practice advising in tax planning, hedge and private equity funds, and business structure, and providing expert testimony on taxation and business organizations in complex litigation matters.  He has been elected to membership in the American College of Tax Counsel, the European Association of Tax Law Professors, and the International Academy of Comparative Law. Full bio here.

Paper Title: 

"Taxing Others in the Age of Trump:  Foreigners (and the Politically Weak) as Tax Subjects"

Paper Summary: 

Critical tax theory identifies systemic imbalances in taxation that impose disproportionally high tax burdens on groups who lack or fail to exercise political power.  This article focuses on foreigners as an ideal taxpaying group because it does not vote.  The article identifies some ways in which the Trump administration might seize the opportunity of that political weakness to capture tax revenue from that group without compromising an otherwise anti-tax agenda.