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Gregg D. Polsky

Willie Person Mangum Professor of Law

Professor Polsky, who joined UNC Law School in 2010, teaches tax courses and writes primarily in the areas of tax and business law. Before entering into law teaching, Professor Polsky practiced tax law in the Miami office of White & Case LLP. From 2001 to 2006, Professor Polsky was an associate professor of law at the University of Minnesota Law School. While at the University of Minnesota, he was named the Vance K. Opperman Scholar for the academic year 2005-2006. From 2007 to 2010, Professor Polsky was the Sheila M. McDevitt Professor of Law at the Florida State University College of Law. During the academic year 2007-2008, while on leave from FSU, Professor Polsky served as the Professor in Residence in the IRS Office of Chief Counsel in Washington, D.C.

Selected Publications

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  • Acqui-hiring (J. Coyle & G. Polsky), 63 DUKE L.J. 281 (2013). [Westlaw, Lexis/Nexis, SSRN]
  • Examining the Tax Advantage of Founders' Stock (with B. Hellwig), 97 IOWA L. REV. 1085 (2012). [Westlaw, Lexis/Nexis, SSRN, Hein, Document Link]
  • High Volatility, Negative Correlation, Roth IRA Conversions, and the Codified Economic Substance Doctrine , 130 TAX NOTES 821 (2011). [SSRN]
  • Reconstructing the Individual Mandate as an Escrow Account, 109 MICH. L. REV. FIRST IMPRESSIONS 73 (March 2011). [Westlaw, Lexis/Nexis, SSRN, Document Link]
  • The Diminishing Returns of Incentive Pay in Executive Compensation Contracts (with A. Lund), 87 NOTRE DAME L. REV. 677 (2011). [Westlaw, Lexis/Nexis, SSRN, Hein, Document Link]
  • Damages Control (with D. Markel), NEW YORK TIMES, Op-Ed., June 30, 2010. [Document Link]
  • Deterring Tax-Driven Partnership Allocations, 64 TAX LAW. 97 (2010). [Westlaw, SSRN, Hein]
  • Taxing Punitive Damages (with D. Markel), 96 VA. L. REV. 1295 (2010). [Westlaw, Lexis/Nexis, SSRN, Hein]
  • Taxing Structured Settlements (with B. Hellwig), 51 B.C. L. REV. 39 (2010). [Westlaw, Lexis/Nexis, SSRN, Hein, BEPress]
  • Private Equity Management Fee Conversions, 122 TAX NOTES 743 (2009). [SSRN]
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