The Tax Maven
The Tax Maven
Nov 17, 2020
At the Crossroads of Health and Tax Law (Katherine Pratt)
Play • 33 min

Professor Katie Pratt is Loyola Law School’s Sayre Macneil Fellow. She is an expert in income taxation and tax policy, and the co-author of a popular textbook on income tax. She writes on the intersection of tax law and population health, tax expenditures and federal budget issues, with the goal of improving policy. Focusing on what she calls “scholarship with a heart,” Pratt explores the consequences of tax policies on health issues affecting wide swaths of the population. Her work is uniquely interdisciplinary: a member of the American Public Health Association as well as the National Tax Association, she studies and writes about the use of taxes on soda and junk food to control obesity, as well as the tax treatment of medical expenses for gender reassignment and fertility treatments.   

Our student quote is read by Alex Pettingell from New York, NY and is by Martin D. Ginsburg. The quote is from testimony Ginsburg offered to the Senate Finance Committee noting that the now-repealed § 341 contained a single sentence longer than the entire Gettysburg Address.

Resources

  1. Katie Pratt’s bio
  2. Daniel Shaviro’s blog post about Pratt’s recent visit to the NYU Tax Policy Colloquium
  3. Lessons from the Demise of the Sugary Drink Portion Cap Rule, 5 Wake Forest J. L. & Pol’y 39 (2014)
  4. Inconceivable? Deducting the Costs of Fertility Treatment," 89 Cornell L. Rev. 101 (2004)
  5. Ted Seto & Sande Buhai, Tax and Disability: Ability to Pay and the Taxation of Difference, 154 University of Pennsylvania Law Review 1053 (2006) 
  6. Lisa C. Ikemoto, The In/Fertile, the Too Fertile, and the Dysfertile, 47 Hastings L.J. 1007 (1996).
  7. Jonathan Gruber and Botond Köszegi, A Modern Economic View of Tobacco Taxation International Union Against Tuberculosis and Lung Disease (2008)
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