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Education:
J.D., B.A., State University of New York at Buffalo
Professor Barker is an expert on
income taxation and is one of a small group of United
States legal scholars who have made the study of international
and comparative taxation a focus of research and writing.
From 2003-2006, he held a standing appointment
as visiting professor of law at the London School
of Economics and Political Science, received a Fulbright grant
to research and teach in South Africa at the Universities
of Cape Town, Free State and Witwatersrand. In 2005,
he was awarded his second Fulbright grant to teach
and consult in Latvia at the Riga Graduate School
of Law, and in 2006 he received his third Fulbright
grant to return to the Riga Graduate School of Law,
which is now part of the University of Latvia. In
the summer of 2006, Professor Barker was awarded an
ATAX Research Fellowship to visit the University of
New South Wales in Sydney, Australia, to support the
research programs of one of the largest tax research
centers in the world. See http://www.dsl.psu.edu/faculty/news/barker.cfm.
His research reflects a strong normative approach
to tax law that emphasizes the role of tax avoidance
and important social values in the development of
tax law in societies adopting free market, democratic
systems in both the developed and emerging and transitional
economies. He speaks on comparative and international
tax matters with some authority since he has taught
United Kingdom, South African and European Tax Law.
Professor Barker has taught at Oxford University,
Trinity College (University of Dublin), and the University
of Vienna. Before coming to the law school, he was
a trial attorney with the Tax Division of the United
States Department of Justice and served as law clerk
to the Honorable Marion Bennett of the United States
Court of Appeals for the Federal Circuit where he
was responsible for many international tax cases.
Contact Information:
Email:
wbb3@psu.edu
Phone: (717) 240-5263
Personal
web page
Selected Publications:
"The Concept of Tax," (W. Barker & B. Peeters, eds, IBFD 2007).
"The Three Faces of Equality: Constitutional Requirements in Taxation," Case Western Reserve Law Review, 2006.
“Expanding the Study of Comparative Tax Law to Promote Democratic Policy: The Example of the Move to Capital Gains Taxation in Post-Apartheid South Africa,” Penn State Law Review, 2005. http://ssrn.com/abstract=698402.
“Statutory Interpretation, Comparative Law, and Economic Theory: Discovering the Grund of Income Taxation,” San Diego Law Review, 2003. http://ssrn.com/abstract=489697.
“Optimal International Taxation and Tax Competition: Overcoming the Contradictions,” Northwestern Journal of International Law & Business, 2002.
“A Comparative Approach to Income Tax Law in the United Kingdom and the United States,” Catholic Law Review, 1996.
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