10/2/01--Boston College Law School is pleased to announce the hiring of Professor Paul R. McDaniel, one of the world's leading tax theorists. McDaniel will join the BCLaw faculty for the 2002 academic year.

"We are thrilled to welcome Paul McDaniel back to Boston College Law School," said Dean John H. Garvey. "It is hard to imagine someone who has had a greater impact on this generation of tax scholars and practitioners. Paul will add lustre to our distinguished faculty in this area."

McDaniel taught previously at Boston College Law School in the 1970s, before leaving to pursue other opportunities. Most recently he was a professor of law, director of the graduate tax program and director of the international tax program at NYU School of Law. He is the co-author of 8 books and the author or co-author of over 50 articles. Among his many contributions to tax, McDaniel helped pioneer the concept of tax expenditures with the late Stanley Surrey of Harvard. This concept identifies many deductions and exclusions from income as, effectively, governmental appropriations and expenditures for particular social or economic policies. McDaniel and Surrey explored these issues in their groundbreaking book Tax Expenditures (Harvard University Press, 1985).

McDaniel has co-authored a leading treatise on international tax law with BCLaw Professor Hugh Ault, Introduction to United States International Taxation (1998), and a leading casebook with BCLaw Professor James R. Repetti, Federal Wealth Transfer Taxation (1999). McDaniel has also compared different national systems of taxation in International Aspects of Tax Expenditures: A Comparative Study (Kluwer, 1985). He is the co-author of two other leading coursebooks in U.S. taxation: Federal Income Taxation (1998), and Federal Income Taxation of Business Organizations (1999).

After receiving his B.A. from the University of Oklahoma in 1958 and an LL.B. from Harvard in 1961, McDaniel practiced briefly in Oklahoma before joining the staff of Surrey, then Assistant Secretary for Tax Policy at the U.S. Department of Treasury. He remained in government until the fall of 1970, when he joined the faculty at BCLaw. Following a previous visit to NYU in 1986, McDaniel joined the firm of Hill and Barlow in Boston where he was a partner prior to joining the New York University faculty in 1993.