John Kent McNulty is an American legal scholar, who was a professor of law at the University of California, Berkeley for 38 years from 1964 to 2002 and who as a legal educator and scholar, was influential in shaping U.S. tax lawpolicy debate during the later quarter of the 20th century.
Career
McNulty was Boalt Hall’s Robert J. Traynor professor of law for the last decade of his career from 1991 to 2002 and is a professor emeritus at the law school. He was for over 30 years and continued to be even after his academic retirement a noted researcher in the area of structural reform of U.S. tax law. His work is of particular importance in the area of proposals for U.S. federal "Integration" of corporate and individual taxation. "Integration" of corporate and individual income taxes is plans under which corporate income is only taxed once.
Writing
McNulty has published 26 times in scholarly journals. His articles have been translated into several foreign languages, including Korean, Japanese and German. Notable among these articles are:
"Integrating the Corporate Income Tax?", 31 M.J. Comparative Law, 401–426,
"The United States’ Individual and Corporate Income Tax: Future Reform Possibilities", 1 Bond Law Rev., Australia, 52–78,
"Reform of the Individual Income Tax By Integration of the Corporate Income Tax", 46 Tax Notes, 1445–1454 *"Preserving the Virtues of Sub Chapter S in an Integrated World", 47 Tax L. Rev. 1001,
"Why Subchapter S Should Be Retained Even If Integration By Some Other Method Is Enacted In The United States", 2 Tilburg Foreign Law Review 377–392
"Corporate Income Tax Reform In The United States: Proposals For Integration Of The Corporate and Individual Income Taxes", 12 International Tax and Business Lawyer 161–259.
McNulty has also written 7 textbooks on tax law.
co-authored with Lathrope of Hastings College of Law the law school horn books Federal Income Taxation of Individuals in a Nutshell, 7th edition, published in 2004, Federal Estate and Gift Taxation, published in 2003, and Federal Income Taxation of S Corporations, published in 1992.
sole author of the law school text Federal Income Taxation of Business Enterprises, published in 1995 with a 2nd edition published in 1999.
