David I. Walker

Education

Harvard Law School
J.D. magna cum laude, 1998
Honors/activities: John M. Olin Prize
Research Fellow in Law and Economics
Undergraduate Teaching Assistant

Vanderbilt University
B.E., Chemical Engineering, summa cum laude, 1983
Honors: Dean’s Award for Outstanding Scholarship

Employment

Boston University School of Law
Associate Professor of Law (2002 to present)

Ropes & Gray, Boston, MA
Associate (2000-2002)

John M. Olin Center for Law, Economics and Business, Harvard Law School
Research Fellow (1999-2000)

Judge Karen Nelson Moore, U.S. Court of Appeals for the Sixth Circuit
Law Clerk (1998-1999)

British Petroleum/Standard Oil Co., Cleveland, Los Angeles, London
Various professional and managerial positions (1983-1995)

Scholarly Interests

Corporate Law, Taxation, Executive Compensation, Law and Economics

Presentations

“Unpacking Backdating: Economic Analysis and Observations on the Stock Option Scandal,” American Law and Economics Association Annual Meeting, Harvard Law School (May 6, 2007); Stanford/Yale Junior Faculty Forum, Stanford Law School (May 18/19, 2007).

“Financial Accounting and Corporate Behavior,” Junior Tax Scholars’ Workshop, University of Colorado School of Law (June 16, 2006); Canadian Law and Economics Association Annual Meeting, Univ. of Toronto (Sept. 29, 2006); Harvard Law School (Oct. 3, 2006); Boston Univ. School of Management (Oct. 27, 2006); National Tax Association Annual Conference (Nov. 16, 2006); Colloquium on Tax Policy and Public Finance, New York University (Feb. 1, 2007).

“The Manager’s Share,” Harvard Law School (Nov. 15, 2004) and Canadian Law and Economics Association Annual Meeting, Univ. of Toronto (Sept. 24, 2005).

“The Social Insurance Crisis and the Problem of Collective Savings,” The State of the Federal Income Tax Symposium, Boston College Law School (April 16, 2004).

“The Tax Implications of Deferred Equity Compensation,” American Law and Economics Association Annual Meeting, Univ. of Toronto (Sept. 20, 2003) and Georgetown University Law Center (Oct. 10, 2003).

“Reducing Director and Officer Liability Exposure through Improved Corporate Governance,” Fall Forum on Risk Management, Boston University School of Law Business Law Center (Nov. 19, 2002).

Teaching

Boston University School of Law

Federal Income Tax: 2003 - 2007
Most recent student evaluation score (overall evaluation of instructor): 4.89/5.00
Corporations: 2004, 2005, 2007.
Most recent student evaluation score (overall evaluation of instructor): 4.84/5.00
Law and Economics (seminar): 2004, 2005
Executive Compensation (seminar): 2002

Boston University Summer Legal Institute in London

U.S. Corporate Law: 2005, 2007

Memberships

Massachusetts Bar
Boston Bar Association Tax Section
American Law and Economics Association

Publications

“Financial Accounting and Corporate Behavior,” 64 Washington & Lee Law Review 927 (2007).

“Unpacking Backdating: Economic Analysis and Observations on the Stock Option Scandal,” 87 Boston University Law Review 561 (2007).

“The Manager’s Share,” 47 William and Mary Law Review 587 (2005).

“The Social Insurance Crisis and the Problem of Collective Savings: A Commentary on Shaviro’s ‘Reckless Disregard’,” 45 Boston College Law Review 1347 (2004).

“Is Equity Compensation Tax Advantaged?,” 84 Boston University Law Review 695 (2004).

“Stock Options for Tax-Exempt Organization Managers?,” 100 Tax Notes 1581 (2003), reprinted in 42 Exempt Organization Tax Review 229 (2003).

“Tax Incentives Will Not Close Stock Option Accounting Gap,” 96 Tax Notes 851 (2002).

“Managerial Power and Rent Extraction in the Design of Executive Compensation,” 69 University of Chicago Law Review 751 (2002) (with L. Bebchuk and J. Fried).

“The Overlooked Corporate Finance Problems of a Microsoft Breakup,” 56 Business Lawyer 459 (2001) (with Lucian Bebchuk).

Op-ed pieces on the preceding topic:
“Breaking Up is Hard to Do,” Financial Times, Oct. 4, 2000, at 13 (with L. Bebchuk).
“A Hard Division,” Legal Times, Nov. 20, 2000, at 31 (with L. Bebchuk).

“Rethinking Rights of First Refusal,” 5 Stanford Journal of Law, Business and Finance 1 (1999).

Working Papers

“Explaining Tax Penalties”

“Financial Accounting and Corporate Behavior,” http://papers.ssrn.com/sol3/papers.cfm?abstract_id=894002

“Market Symmetry and the Tax Efficiency of Equity Compensation,” http://papers.ssrn.com/sol3/papers.cfm?abstract_id=556608