John R. Brooks, II

Professor of Law

A.B., J.D., Harvard

Areas of Expertise:

Taxation

John Brooks teaches and writes on tax law and policy. His current research focuses on issues of risk-sharing and insurance across a range of public...

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John Brooks teaches and writes on tax law and policy. His current research focuses on issues of risk-sharing and insurance across a range of public finance and tax policy issues. He also works on the law and economics of higher education.

Before coming to Georgetown in 2011, Professor Brooks was a Climenko Fellow and Lecturer on Law at Harvard Law School. Previously, he clerked for Judge Norman H. Stahl of the U.S. Court of Appeals for the First Circuit and practiced tax law at Ropes & Gray LLP in Boston.

Professor Brooks is an honors graduate of Harvard College and Harvard Law School, where he was an Olin Fellow in Law & Economics.

Recent Scholarship

Forthcoming Works and Works in Progress

  • John R. Brooks II, The Definitions of Income, 71 Tax L. Rev. (forthcoming).    [SSRN] [Gtown Law]

Contributions to Law Reviews and Other Scholarly Journals

  • John R. Brooks II, Don't Forget the Standard Deduction, 150 Tax Notes 1589-1593 (2016).    [SSRN] [Gtown Law]
  • John R. Brooks II, Income-Driven Repayment and the Public Financing of Higher Education, 104 Geo. L.J. 229-289 (2016).    [HEIN] [W] [SSRN] [Gtown Law]
  • John R. Brooks II, Quasi-Public Spending, 104 Geo. L.J. 1057-1110 (2016).    [W] [SSRN] [Gtown Law]
  • John R. Brooks II, Student Loans as Taxes, 151 Tax Notes 513-518 (2016).    [SSRN] [Gtown Law]
View all scholarship

All Scholarship 2011 - Present

Forthcoming Works and Works in Progress

  • John R. Brooks II, The Definitions of Income, 71 Tax L. Rev. (forthcoming).    [SSRN] [Gtown Law]

Contributions to Law Reviews and Other Scholarly Journals

  • John R. Brooks II, Don't Forget the Standard Deduction, 150 Tax Notes 1589-1593 (2016).    [SSRN] [Gtown Law]
  • John R. Brooks II, Income-Driven Repayment and the Public Financing of Higher Education, 104 Geo. L.J. 229-289 (2016).    [HEIN] [W] [SSRN] [Gtown Law]
  • John R. Brooks II, Quasi-Public Spending, 104 Geo. L.J. 1057-1110 (2016).    [W] [SSRN] [Gtown Law]
  • John R. Brooks II, Student Loans as Taxes, 151 Tax Notes 513-518 (2016).    [SSRN] [Gtown Law]
  • John R. Brooks II, Taxation as Insurance, 151 Tax Notes 1861-1864 (2016).    [SSRN] [Gtown Law]
  • John R. Brooks II, The Missing Tax Benefit of Donor-Advised Funds, 150 Tax Notes 1013-1024 (2016).    [SSRN] [Gtown Law]
  • John R. Brooks II, Treasury Should Exclude Income from Discharge of Student Loans, 152 Tax Notes 751-757 (2016).   
  • John R. Brooks II, Fiscal Federalism as Risk-Sharing: The Insurance Role of Redistributive Taxation, 68 Tax L. Rev. 89-142 (2014).    [HEIN] [W] [SSRN] [Gtown Law]
  • John R. Brooks II, Taxation, Risk, and Portfolio Choice: The Treatment of Returns to Risk Under a Normative Income Tax, 66 Tax L. Rev. 255-304 (2013).    [HEIN] [W] [Gtown Law]
  • John R. Brooks II, Doing Too Much: The Standard Deduction and the Conflict Between Progressivity and Simplification, 2 Colum. J. Tax L. 203-246 (2011).    [HEIN] [SSRN] [Gtown Law] [WWW]
Recent scholarship

In the News

"Donor-advised funds: Charities with benefits," coverage in The Conversation, April 5, 2017, featuring Professor John R. Brooks.

"Loosening of for-profit school rules worries student advocates," coverage in USA Today, March 22, 2017, featuring Professor John Brooks. 

"Leaked Tax Returns Raise Questions About Trump's Tax Rate, NOLs," coverage in Tax Notes, October 4, 2016, quoting Professor John R. Brooks.

Law professors and economists support Warren tax bill,” coverage in The Hill, April 19, 2016 featuring a letter supporting a bill signed by Professors Brian Galle and John Brooks.

Trump says he ‘can’t’ release his tax returns. The IRS doesn’t see why not,” coverage by McClatchy DC, February 26, 2016, quoting Professor John Brooks.

View all News

All News

"Donor-advised funds: Charities with benefits," coverage in The Conversation, April 5, 2017, featuring Professor John R. Brooks.

"Loosening of for-profit school rules worries student advocates," coverage in USA Today, March 22, 2017, featuring Professor John Brooks. 

"Leaked Tax Returns Raise Questions About Trump's Tax Rate, NOLs," coverage in Tax Notes, October 4, 2016, quoting Professor John R. Brooks.

Law professors and economists support Warren tax bill,” coverage in The Hill, April 19, 2016 featuring a letter supporting a bill signed by Professors Brian Galle and John Brooks.

Trump says he ‘can’t’ release his tax returns. The IRS doesn’t see why not,” coverage by McClatchy DC, February 26, 2016, quoting Professor John Brooks.

"Gamage Presents Tax Cannibalization And Fiscal Federalism Today At Georgetown," coverage in TaxProf Blog, February 23, 2016, featuring Professors John Brooks and Itai Grinberg.

"Raise the cap on federal student loans," an op-ed in the LA Times by Professor John Brooks, August 3, 2015.

Recent News