Michael J. Graetz

Michael J. Graetz is one of the foremost minds in the study of taxation in the United States. He was a Professor of Tax Law and Policy at Columbia Law School and the Harvard Law School, and has written many books on the subject. His works have been praised by both academics and industry professionals alike.

Michael J. Graetz was born in Milwaukee, Wisconsin in 1952. He grew up in the urban areas of Milwaukee and attended the University of Michigan where he earned his bachelor's degree in economics and German language studies in 1974. He continued his studies, obtaining a law degree from Harvard Law School in 1977. After graduating law school, Graetz spent a year studying as a Fulbright Scholar in German at the University of Freiburg.

After a stint in private practice, Graetz joined the faculty at the University of Michigan Law School in 1982. He quickly gained recognition for his work in both constitutional and taxation law. During this time, he wrote several important books, including The Decline in Tax Rates: Who Gains, Who Loses (1985) and Death by a Thousand Cuts: The Fight over Taxing Inherited Wealth (1995).

In 1999, Graetz joined the faculty at Columbia Law School. During his tenure at Columbia, Graetz wrote several more books, including Basic Federal Income Taxation: Cases and Materials (2000) and The War Against Parents: What We Can Do for America's Beleaguered Families (2003).

While on faculty at Columbia, Graetz also became a leader in the field of taxation in within the American Society of Tax Professors. He served as the society's President from 2002 to 2004, and was the recipient of numerous awards and honors, including being named to the IRS Advisory Council in 2002 and the National Tax Association’s Outstanding Taxpayer Advocate of the Year award in 2004.

In 2006, Graetz returned to Harvard Law School. During his teaching and research there and as of 2020, he is the Isidor Isaac Rabi Professor of Tax Law, a prestigious role. He continues to write about taxation, including books such as Your Money or Your Life: Strong Medicine for America's Health Care System (2007), Taxation and the Deficit: An International Comparison (2009) and 100 Million Unnecessary Returns: A Simple Sample of Tax Reform (2011).

In 2019, he released 50 Years of Soothing Tax Cuts: The I.R.S. from Eisenhower to Trump, which was submitted for the Pulitzer Prize in history in 2020. His latest work discusses the trends in taxation both before and after the IRS Tax Reform and Jobs Act of 2017.

Throughout his career, Michael J. Graetz has made significant contributions to the study of taxation, particularly in the United States. His works are thoughtfully written and carefully researched. Whether it is in books, articles, or lectures, the knowledge Graetz has imparted on taxation has become integral to modern understanding of taxes and the impact they have on citizens of our country. Audio and video recordings of Graetz’s lectures are made available online to members of the public to make this knowledge more accessible.