Calvin H. Johnson

  • Andrews & Kurth Centennial Professor

Education

  • JD Stanford
  • BA Columbia University

Calvin H. Johnson has been a member of the University of Texas Law School faculty since 1981. His research is currently focused around the Shelf Project, a collaboration to raise revenue by protecting the tax base, without rate increases. An inventory of Shelf Projects can be found at https://law.utexas.edu/faculty/calvinjohnson/shelf_project_inventory_subject_matter.pdf. Professor Johnson received his undergraduate degree from Columbia College (New York) in Philosophy and his law degree from Stanford. Before entering teaching, he was a tax lawyer with Paul, Weiss, Rifkind, Wharton and Garrison in New York City and with the U.S. Department of Treasury. He was a Fellow at the Tax Policy Center, a joint project of Brookings Institution and Urban Institute in Washington in 2011, and he was Visiting Professor at the Office of the Chief Counsel of the IRS in 2007.

As a part of the shelf project he has recently published proposals, Settle Withholding by the Dollars, Not Control, 136 TAX NOTES 949 (Aug. 20, 2012), http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2135057; Extend the Amortization Life for Acquired Intangibles from 15 to 75 Years, 135 TAX NOTES 1054 (May 21, 2012), http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2070101; Partnership Allocations From Nickel-on-the-Dollar Substance, 134 TAX NOTES 873 (Feb. 13, 2012), http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2005780; The Tax Explanation for the Romney Leveraged Buyouts, 136 TAX NOTES 579 (July 30, 2012), http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2125210; Recognizing Built-In Gain on Contribution to a Partnership, 133 TAX NOTES 905 (Nov. 14, 2011), http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1961144; Passing Estate Tax Values Through the Eye of a Needle, 132 TAX NOTES 939 (Aug. 29, 2011), (with Joseph M. Dodge), http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1924339 and Corporate Meltdowns and the Deduction of Credit Risk Interest, 131 TAX NOTES 513 (May 2, 2011), http://ssrn.com/abstract=2070104. Outside of the Shelf Project, he has recently published The Tax Explanation for the Romney Leveraged Buyouts, 136 TAX NOTES 579 (July 30, 2012), http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2125210 and Taxing GE and Other Masters of the Universe, 132 TAX NOTES 175 (July 11, 2011), http://ssrn.com/abstract=2078163

Professor Johnson’s Righteous Anger at the Wicked States: The Meaning of the Founders Constitution (Cambridge University Press 2005) is a history of the adoption of the Constitution in terms of what the Founders were attempting to accomplish. In the constitutional area, he as recently published States Rights? What States’ Rights?: Implying Limitations on the Federal Government from the Overall Design, 57 BUFFALO L. REV. 225 (2009) and Really Cool Stuff: Digital Searches into the Constitutional Period, 25 CONST. COMMENTARY 51 (2008).

Recent Activities

  • Don’t Increase Holding Incentives

    August 10, 2015

    Reprinted from Tax Notes, August 10, 2015, p. 695. View Document.

  • Fellow, Tax Policy Center

    May 3, 2011 – December 31, 2011

    Washington, D.C

    Tax Policy Center is joint program of Urban Institute and Brookings Institution. I Will be working on the Shelf Project which is collaboration to raise revenue in ways that improve economic efficiency and reduce economic waste

Full activities list…