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John R. Brooks

Professor of Law

A.B., J.D., Harvard

Areas of Expertise:

Taxation

John Brooks teaches and writes on tax law and policy, social insurance, and student loans. His research focuses in particular on how tax and other...

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John Brooks teaches and writes on tax law and policy, social insurance, and student loans. His research focuses in particular on how tax and other laws manage risk and facilitate risk-sharing in a population. 

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. He has also taught at Columbia Law School and Brooklyn Law School. 

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, The Case for More Debt: Expanding College Affordability by Expanding Income-Driven Repayment, 2018 Utah L. Rev. (forthcoming).    [SSRN] [Gtown Law]
  • John R. Brooks, Brian Galle & Brendan S. Maher, Cross-Subsidies: Government's Hidden Pocketbook, 106 Geo. L.J. (forthcoming).    [SSRN] [Gtown Law]
  • John R. Brooks, The Definitions of Income, 71 Tax L. Rev. (forthcoming).    [SSRN] [Gtown Law]

Contributions to Law Reviews and Other Scholarly Journals

  • John R. Brooks, Don't Forget the Standard Deduction, 150 Tax Notes 1589-1593 (2016).    [SSRN] [Gtown Law]
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All Scholarship 2011 - Present

Forthcoming Works and Works in Progress

  • John R. Brooks, The Case for More Debt: Expanding College Affordability by Expanding Income-Driven Repayment, 2018 Utah L. Rev. (forthcoming).    [SSRN] [Gtown Law]
  • John R. Brooks, Brian Galle & Brendan S. Maher, Cross-Subsidies: Government's Hidden Pocketbook, 106 Geo. L.J. (forthcoming).    [SSRN] [Gtown Law]
  • John R. Brooks, The Definitions of Income, 71 Tax L. Rev. (forthcoming).    [SSRN] [Gtown Law]

Contributions to Law Reviews and Other Scholarly Journals

  • John R. Brooks, Don't Forget the Standard Deduction, 150 Tax Notes 1589-1593 (2016).    [SSRN] [Gtown Law]
  • John R. Brooks, 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, Quasi-Public Spending, 104 Geo. L.J. 1057-1110 (2016).    [W] [SSRN] [Gtown Law]
  • John R. Brooks, Student Loans as Taxes, 151 Tax Notes 513-518 (2016).    [SSRN] [Gtown Law]
  • John R. Brooks, Taxation as Insurance, 151 Tax Notes 1861-1864 (2016).    [SSRN] [Gtown Law]
  • John R. Brooks, The Missing Tax Benefit of Donor-Advised Funds, 150 Tax Notes 1013-1024 (2016).    [SSRN] [Gtown Law]
  • John R. Brooks, Treasury Should Exclude Income from Discharge of Student Loans, 152 Tax Notes 751-757 (2016).   
  • John R. Brooks, 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, 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, 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]

U.S. Supreme Court Briefs

  • Brief of Amici Curiae Law Professors and Economists in Support of Petitioner, South Dakota v. Wayfair, Inc., No. 17-494 (U.S. Mar. 5, 2018).    [W] [WWW]
Recent scholarship

In the News

"Don’t Let the G.O.P. Dismantle Obama’s Student Loan Reforms," an opinion piece by Professor John R. Brooks, in The New York Times, April 9, 2018. 

"Don’t Let the G.O.P. Dismantle Obama’s Student Loan Reforms," an opinion piece by Professor John R. Brooks, appearing in The New York Times, April 9, 2018.

"South Dakota Receives Extraordinary Support from the National Governors Association, and the Education and Business Communities in National Fight to Bring Tax Fairness," coverage by Public, November 22, 2017, mentioning Professor John R. Brooks.

"Why increasing the standard deduction is a big change now, and maybe later", coverage in Marketplace, September 27, 2017, interviewing Professor John R. Brooks.

 

"Millions of student loans could be headed for a shakeup in coming months," coverage by USA Today, July 5, 2017, quoting Professor John Brooks, II. 

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All News

"Don’t Let the G.O.P. Dismantle Obama’s Student Loan Reforms," an opinion piece by Professor John R. Brooks, in The New York Times, April 9, 2018. 

"Don’t Let the G.O.P. Dismantle Obama’s Student Loan Reforms," an opinion piece by Professor John R. Brooks, appearing in The New York Times, April 9, 2018.

"South Dakota Receives Extraordinary Support from the National Governors Association, and the Education and Business Communities in National Fight to Bring Tax Fairness," coverage by Public, November 22, 2017, mentioning Professor John R. Brooks.

"Why increasing the standard deduction is a big change now, and maybe later", coverage in Marketplace, September 27, 2017, interviewing Professor John R. Brooks.

 

"Millions of student loans could be headed for a shakeup in coming months," coverage by USA Today, July 5, 2017, quoting Professor John Brooks, II. 

"The history of income tax's standard deduction is more interesting than you think," an interview with Professor John R. Brooks on Marketplace, May 9, 2017.

"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.

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

Recent News

On The Web

Maps & Directions

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