Professor of Law @WFULawSchool. My scholarship applies concepts from macro and micro #economics to #tax issues. Tweets are my own.

Winston-Salem, NC
Joined August 2018
Hot off the presses, I propose a way to appraise and tax the value that employers capture by imposing mandatory arbitration and other coercive dispute resolution terms on their workers. Hey employers, that income is gross: papers.ssrn.com/sol3/papers.…
1
1
13
In their Article, @JacobSGoldin (@StanfordLaw) and @AJurowKleiman (@LoyolaLawSchool) analyze child-claiming rules in social safety net programs, arguing for policy design that supports children from familial structures of all kinds: yalelawjournal.org/article/w…
2
9
1
36
Rebecca Morrow retweeted
In light of the Biden's upcoming executive order on noncompetes, here's a new working paper that has implications for how we should think about any rule the FTC develops. A brief 🧵 "Subjective Beliefs about Contract Enforceability" with @jjprescott2009 papers.ssrn.com/sol3/papers.…
4
21
11
80
Rebecca Morrow retweeted
Statement of FTC Chair Lina Khan and Antitrust Division Acting Assistant Attorney General Richard A. Powers on Competition Executive Order’s call to consider revisions to merger guidelines: go.usa.gov/x6zuG
10
26
1
66
In my paper with @MichaelLipsitz and @KurtLavetti we show exactly this: when noncompetes are enforceable, workers are unable to leverage a tightening in the labor market to secure wage gains, shutting down a key channel of wage growth papers.ssrn.com/sol3/papers.…
Hugely important point from @hshierholz re: Biden and non-competes. If you aren't in a union, the only real leverage you have at work is the threat of leaving for another job. Non-competes keep wages down by neutering that threat. huffpost.com/entry/joe-biden…
2
13
Rebecca Morrow retweeted
Biden describes non-compete clauses as "ridiculous" in how prevalent they are across industries "If your employer wants to keep you, he or she should have to make it worth your while to stay," he says
51
275
82
1,890
Rebecca Morrow retweeted
1. Today’s Executive Order on competition launches an important cross-government effort to re-center antimonopoly policy as a key tool for promoting a fair and thriving economy. whitehouse.gov/briefing-room…
28
244
58
848
Here's my latest op-ed, on anti-trans laws.
Recent antitransgender legislation is premised on false narratives that #LGBTQ individuals and rights harm children. “This fearmongering has empowered legislators to adopt laws that harm children in the name of protecting them.”— @ProfMAGeorge washingtonpost.com/outlook/2…
3
1
30
I've read the Weisselberg indictment. If we take its assertions as true, this is no ticky-tack, or foot fault, or debatable case of tax fraud. You might as well repeal the federal, state, and city income taxes as discover this sort of conduct and not prosecute it.
87
767
55
4,255
Rebecca Morrow retweeted
Wow. "arranged for tuition expenses for Weisselberg's family members to be paid by personal checks drawn on the account of & signed by Donald J. Trump" One might've thought before today: They're charging Weisselberg b/c they don't have goods on Trump. They've got goods on Trump
42
302
27
1,252
Love the excepts you selected @Adam_Zimmerman - thank you!
A provocative new paper by @ProfRMorrow argues that, to the extent mandatory arbitration agreements enrich employers who impose them, they should be taxed, just like other lucrative intangible assets. scholar.smu.edu/cgi/viewcont…
1
4
Except I meant excerpts. Here's to the end of the semester!
1
SMU L. Rev. 74.1 is available online now! This issue features excellent work from Prof. Janine Kim (@Chapman_Law), @ProfRMorrow (@WFULawSchool), Douglas R. Richmond (@Aon_plc), and Prof. Ned Snow (@UofSCLaw). Read the full issue here: scholar.smu.edu/smulr/vol74/…
6
6
Look who's scheduled to testify before the Senate Finance Committee tomorrow: finance.senate.gov/hearings/… I'll be talking about race and tax of course!
13
3
129
Rebecca Morrow retweeted
With Biden calling out the Caymans but not Switzerland—echoes of his infamous 1993 speech about “predators”—it’s time to revisit my chat with ⁦@TaxNotes⁩ ⁦⁦@RobertGoulder⁩ on How Racial Diversity Shaped U.S. International Tax Policy forbes.com/sites/taxnotes/20…
3
13
2
41
Tonight at 7p ET, join the United States Tax Court for the Tax Trailblazers series. Moderated by Chief Judge Maurice B. Foley, it's the second in a series of monthly programs celebrating diversity & inclusion in tax law. Click for more info & to register: ustaxcourt.gov/resources/eng…
Yesterday's conversation with @idarademacher youtube.com/watch?v=pLaXxT_a… Give it a look.
2
1
5
Rebecca Morrow retweeted
So very honored and humbled by this nomination, and excited to get to work if I’m fortunate enough to be confirmed! whitehouse.gov/briefing-room…
104
296
133
2,589