Alan S. Schenk
Office: Room 3361
Telephone: (313) 577-3946
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B.S., University of Illinois
LL.B., University of Illinois College of Law
LL.M. (Taxation), New York University School of Law
Federal Income Tax
Consumption-Based Tax (value added tax)
Accounting for Lawyers
Professor Schenk has devoted his academic career to tax law; in particular, he is regarded as an expert on value added taxation (VAT). He is a member of the Michigan and Illinois bars, the U.S. Tax Court, and the United States Supreme Court. He is a Certified Public Accountant. Professor Schenk received a number of teaching awards from his students, alumni, and the University. He received a distinguished faculty award from the Michigan Association of Governing Boards of State Universities.
His regular academic appointment includes teaching Federal Income Tax, Business Planning, Accounting for Lawyers, and Consumption-Based Taxes. Professor Schenk taught a portion of the VAT course at Harvard Law School for a number of years. He co-taught the Consumption Tax course at the University of Michigan Law School and will do so again in the fall, 2009. He teaches a basic and masterís VAT course at the University of Pretoria, South Africa. He also taught VAT elsewhere in the U.S., in Canada, and Taiwan. He has spoken at conferences or conducted seminars on VAT in the U.S., Africa, and Asia.
Professor Schenk has written extensively about U.S. taxation of business and comparative taxation in the field of VAT. He has written five books on value added tax, including the most recent co-authored Value Added Tax: A Comparative Approach, pubilshed by the Cambridge University Press in 2007. This book covers material on VAT from the European Union, Japan, New Zealand, Canada, South Africa, Brazil, and other countries.
Professor Schenk served as reporter for a model VAT statute prepared by the American Bar Association Tax Section VAT committee. In several different sessions of the U.S. Congress, former Senator Hollings introduced that ABA model to serve as the revenue source to reduce the federal deficit or to fund a national health care system. Professor Schenk testified before the U.S. Congress on tax reform and alternative tax systems, including the value-added tax.
Professor Schenkís recent articles on VAT include several involving the taxation of financial services. Taxation of Financial Services (Including Insurance) Under a United States Value Added Tax, written for the American Tax Policy Institute conference on Structuring a Federal VAT: Design & Coordination Issues, February 18 & 19, 2009, will be published by the Tax Law Review. Another article on financial services, written at the request of the Japan Tax Association, was published in Japanese in 2004.
In 2009, Professor Schenk served as a foreign expert on tax reform in the Peopleís Republic of China. Professor Schenkís professional work on value added tax included his service twice as chair of the American Bar Association Section of Taxation Committee on Value Added Tax and Other Consumption Taxes. He serves on the editorial board of The VAT Monitor published by the International Bureau of Fiscal Documentation. He also wrote articles for that publication.
For the past eight years, Professor Schenk has served as Technical Advisor for the International Monetary Fund, drafting and reviewing legislative proposals for sales and value added tax for several countries in Africa and for emerging economies of Eastern Europe. He drafted the VAT law in effect in Botswana, Ethiopia, and Dominica. He drafted, along with another IMF technical adviser, the VAT in effect in Namibia and the VAT adopted in Lesotho. He wrote regulations and directives to implement VATs in several countries. He also wrote explanatory memoranda to help government personnel and the private sector administer and comply with the VATs that he drafted. He recently completed texts of VAT statutes for countries interested in adopting a VAT or reforming their existing VATs. These texts are available on the IMF website.
Professor Schenk has been called upon to serve as an expert on value added tax in international arbitrations.
The VAT Reader: What a Federal Consumption Tax Would Mean for America (Tax Analysts) 2011
Professor Schenk wrote a chapter in this book called "Prior U.S. Flirtations with VAT."
Click here for more info.
Chapters on financial services and gambling in VAT in Africa. (Pretoria University Tax Press) 2008 (edited by R. Krever)
A book specifically designed for the VAT systems in use on the African continent, these chapters cover industries that typically are hard to tax under a VAT. The chapter suggests ways in which African countries can expand their VAT bases by including some of the value added by these industries. Professor Schenk uses the book in a Value Added Course that he teaches for the African Tax Institute.
Value Added Tax: A Comparative Approach (Cambridge University Press) co-author late Professor Oliver Oldman of Harvard Law School
Value Added Tax is an important revenue source in all major industrialized countries except the U.S. and is widely used in developing countries as well. This unique comparative value added tax book provides comprehensive teaching tools – laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from around the world. It also serves as a resource for tax practitioners and government officials. Professor Schenk incorporated in this text the expertise he developed while drafting value added taxes for developing countries in Africa and the Caribbean.
"Taxation of Financial Services (Including Insurance) Under a U.S. Value-Added Tax," 63 Tax Law Rev. 409 (2010).
"Worldwide Versus Territorial Tax Systems: Comparison of Value Added Tax and Income Tax," Value Added Tax and Direct Taxation: Similarities and Differences, M. Lang, P. Melz, & E. Kristoffersson, International Bureau of Fiscal Documentation, Amsterdam (2009).
Italyís IRAP: An Analysis from Across the Atlantic, International VAT Monitor, upcoming August, 2006.
Consumption Taxation and Financial Services: Departure From the European Approach, published in Japanese language in 2004, 2 TAX RESEARCH 116, published by the Japan Tax Association, February, 2004.
Financial Services and the Value-Added Tax, ch. 5 of HOWELL H. ZEE, ED., TAXING THE FINANCIAL SECTOR: CONCEPTS, ISSUES, AND PRACTICES (IMF 2004), edited version of article with Mr. Zee listed under articles
Consumption Taxation and Financial Services: Relevance of Foreign VATs for U.S. Businesses, U.S. branch reporter for 57th Congress of the International Fiscal Association, Sydney, Australia, August/ September, 2003.
Treating Financial Services Under a Value-Added Tax: Conceptual Issues and Country Practices (with economist Howell Zee) (22 TAX NOTES INTíL 3309 (June 25, 2001).
Radical Tax Reform for the 21st Century: The Role for a Consumption Tax, 2 CHAPMAN UNIVERSITY LAW REVIEW (Spring, 1999)
A Federal Move to a Consumption-Based Tax: Implications for State and Local Taxation and Insights from the Canadian Experience, 3 THE STATE AND LOCAL TAX LAWYER 89 (1998).
The Plethora of Consumption Tax Proposals: Putting the Value Added Tax, Flat Tax, Retail Sales Tax, and USA Tax into Perspective, 33 UNIV. SAN DIEGO LAW REVIEW 1581 (1996).
Japanese Consumption Tax After Six Years: A Unique VAT Matures, 69 TAX NOTES 899 (Nov. 13, 1995), reprinted in 11 TAX NOTES INTL. 1379 (Nov. 20, 1995).
VAT Debate Stimulated by Tax Reform Hearings in the United States, 6 VAT MONITOR 204 (July/Aug. 1995).
The Business Activities Tax: Have Senators Danforth & Boren Created a Better Value Added Tax? (with Oldman), 65 TAX NOTES 1547 (1994). Reprinted in 10 TAX NOTES INTL. 55 (Jan. 2, 1995).
Taxation of Financial Services Under a Value Added Tax: A Critique of the Treatment Abroad and the Proposals in the United States, 9 TAX NOTES INTL. 823 (Sept. 12, 1994). Reprinted in 8 THE INSURANCE TAX REVIEW 1717 (Dec. 1994).
Choosing the Form of a Federal Value-Added Tax: Implications for State and Local Retail Sales Taxes, 22 CAPITAL UNIVERSITY LAW REVIEW 291 (1993).
Administrative Costs of a U.S. Value-Added Tax: A Description and Analysis of the Report of the United States General Accounting Office, VAT MONITOR, Aug/Sept 1993.
Recent Activity in the United States Involving Value Added Tax, VAT MONITOR, Aug/Sept 1992, p. 2.
A Model Value Added Tax Statute for the United States, VAT MONITOR, September, 1990, p. 2.
Policy Issues in the Design of a Value-Added Tax: Some Recent Developments in OECD Countries, 1 TAX NOTES INTL. 111 (July, 1989).
Japanese Consumption Tax: The Japanese Brand VAT, 42 TAX NOTES 1625 (1989).
Reporter, MODEL VALUE ADDED TAX STATUTE AND COMMENTARY, American Bar Association (February, 1989). (This bill was introduced by Senator Hollings: S. 237-- Deficit and Debt Reduction and Health Care Financing Act of 1995; S. 169-- Deficit and Debt Reduction Act of 1991).
The Canadian White Paper on Sales Tax Reform and the Model Value Added Tax Statute for the United States: A Comparative Analysis, 26 Osgoode Hall Law Journal 629 (1988).
Value Added Tax: Does This Consumption Tax Have A Place In The Federal Tax Structure, 7 VIRGINIA TAX REVIEW 207 (Fall, 1987).
The Business Transfer Tax: The Value Added by Subtraction, 30 TAX NOTES 351 (1986).
Shareholders' Voting and Appraisal Rights in Corporate Acquisition Transactions (with S. Schul¨man), 38 Business Lawyer 1529 (1983), reprinted in substantial part in Herwitz, Business Planning: Materials on the Planning of Corporate Transactions, Temporary Second Edition, 1984, pp. 641 657.
The Value Added Tax as a Replacement for Part of the Corporate Income Tax, 9 TAX NOTES 767 (1979).
The Michigan Single Business Tax: A State Value Added Tax?, 8 TAX NOTES 411 (1979), reprinted in 58 MICHIGAN BAR JOURNAL 392 (1979).
Chapter author, Closely Held Corporations, Illinois Institute for Continuing Legal Education, Springfield, Illinois, chapter 6, 1996 edition, with 1999 supplement (and previous editions dating back to 1971).
- October 12, 2011
Alan Schenk has been appointed to the rank of Distinguished Professor by the University's Board of Governors. He has been Professor of Law at Wayne Law School since 1969. He has received numerous teaching awards at Wayne Law including the President's Award For Excellence in Teaching in 1995, the Donald Gordon Award for Teaching Excellence in 1983 and 1986 and Best Teacher Award for 1986- 1987, presented by the students at graduation.
- May 9, 2011
Alan Schenk Professor Schenk wrote a chapter in The VAT Reader: What a Federal Consumption Tax Would Mean for America (Tax Analysts, 2011) called "Prior U.S. Flirtations with VAT."
- September 16, 2010
Alan Schenk spent two weeks in Ghana in August on behalf of the International Monetary Fund's legal department, where he served as technical adviser and assisted the Ghana Ministry of Finance in drafting revisions to the Ghana value added tax.
- February 19, 2010
Alan Schenk will participate in a conference titled "VAT Exemptions: Consequences and Design Alternatives" in April 2010. It is a joint conference by the Centre for Business Taxation at Oxford University and the Fiscal Institute at Tilburg University. Click here for more information.
- August 28, 2009
Alan Schenk co-taught a course in late July and the beginning of August 2009 on value added tax for tax administrators as part of the African Tax Institute at the University of Pretoria, South Africa. He also taught a course on value added tax to students enrolled in the African Tax Institute's Masters of Taxation degree program in the Department of Economics at the University of Pretoria.
- August 28, 2009
Alan Schenk spent almost the full month of May 2009 in China. On May 13, he discussed the process of drafting tax legislation with students in the master's program in taxation at Sun Yat-Sen University School of Law in Guangzhou, China. He also served as an outside expert and made a presentation as part of the International Symposium on the Reform and Legislation of Value Added Tax of China, held in Zhenjiang, China on May 26 and 27. The symposium was jointly organized by the Legislative Affairs Department of the Budget Affairs Commission of the Standing Committee of the National People's Congress, and the Tax Policy Department of the Ministry of Finance. He also was invited to discuss tax issues of concern to the Ministry of Finance in Beijing, China in June 2009.
- March 6, 2009
Alan Schenk will be presenting a paper entitled "Worldwide Versus Territorial Tax Systems: Comparison of Value Added Tax and Income Tax," at the International Network for Tax Research Conference on March 26-28, 2009 in Vienna, Austria, organized by the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, and the Institute for VAT Research at Stockholm University.
- February 18, 2009
Alan Schenk presented a paper titled "Value Added Taxation of Financial Services" on Feb. 18, 2009, in Washington, DC, at the American Tax Policy Institute Conference on Structuring a Federal VAT: Design and Coordination Issues. His presentation was discussed by Arthur Kerrigan of the European Commission and Timothy Edgar of the University of Western Ontario Law School.
- February 2, 2009
Alan Schenk just returned from a week in St. Kitts and Nevis. On behalf of the International Monetary Fund's legal department, he served as technical advisor and assisted both St. Kitts and Nevis and St. Lucia draft value added tax laws for their countries.
- January 28, 2009
Alan Schenk was a panelist on two panels for the Committee on VAT and Other Consumption Taxes in connection with the American Bar Association Section of Taxation meeting in New Orleans on Jan. 9, 2009. He compared the Model VAT (on which he served as reporter) with a proposed new VAT for the United States. He also discussed various approaches to the taxation of financial services under a value added tax, if Congress considers a new revenue source to finance new federal programs or to pay down the federal budget deficit.
- November 18, 2008
Alan Schenk wrote a column on "The Credit Crisis and the Value Added Tax Administrative Rules," which was scheduled to appear in the next issue of the International VAT Monitor published by the International Bureau of Fiscal Documentation. He is also now on the editorial board of that periodical.
- June 27, 2008
Alan Schenk is currently teaching at the University of Pretoria in South Africa. He is teaching as part of the Africa Tax Institute and is teaching tax administrators from about 14 African countries about Value Added Tax. He will also serve as Technical Advisor for the International Monetary Fund, assisting the tax services in South Africa and Botswana with the drafting of a new tax act -- the Tax Administration Act.
- April 21, 2008
Alan Schenk is publishing a book review in the International VAT Monitor, a periodical of the International Bureau of Fiscal Documentation. He reviewed R. Bird & R.P. Gendron's "The VAT in Developing and Transitional Countries." (Cambridge University Press, 2007.)
- September 10, 2007
Alan Schenk Professor of Law, co-authored two of the chapters of "Value Added Tax in Africa," a book to be used by tax authorities, practitioners, and academics in African countries with value added taxes. He used this material in a course (team-taught) in the African Tax Institute in Pretoria, South Africa in June, 2007.
- April 4, 2007
Alan Schenk was appointed to the editorial board of the International VAT Monitor published by the International Bureau of Fiscal Documentation. He has contributed several articles to this periodical in the past.
- August 23, 2006
Alan Schenk His book, Value Added Tax: A Comparative Approach -- will be issued the first week of September by the Cambridge University Press and will be used in courses in law schools in the U.S. and Australia this fall.
- Alan Schenk was featured in a Legal News article titled "Caped Crusader Wayne State law professor masquerades as VATMAN."