David Walker

David I. Walker

Professor of Law

Maurice Poch Faculty Research Scholar

BE summa cum laude, Vanderbilt University
JD magna cum laude, Harvard University


Biography

Professor David Walker is the recipient of BU Law’s Michael Melton Memorial Award for Teaching Excellence and Boston University’s Metcalf Award for Excellence in Teaching. His research lies at the intersection of taxation and corporate governance, with a particular focus on executive compensation. Recent projects include “Employer Losses and Deferred Compensation,” published in the Tax Law Review, and “Common Ownership and Executive Incentives: The Implausibility of Compensation as an Anticompetitive Mechanism,” published in the Boston University Law Review.

Professor Walker is a 1998 graduate of Harvard Law School and a recipient of Harvard’s John M. Olin Prize in Law and Economics. After graduation, he clerked for Judge Karen Nelson Moore of the US Court of Appeals for the Sixth Circuit, returned to Harvard Law School for a year as an Olin Fellow, and worked as an associate in the tax department at Ropes & Gray, where he had a general tax practice with an emphasis on executive compensation.

Prior to law school, Professor Walker enjoyed an interesting and varied career in the oil industry that included roles as a chemical engineer, crude oil trader, and assistant to the president of BP Oil Company, the US arm of British Petroleum. His undergraduate degree in chemical engineering is from Vanderbilt University.

Publications

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  • David I. Walker, Donor-Advised Funds in the Wake of the Tax Cuts and Jobs Act 14 Columbia Journal of Tax Law (2023)
    Scholarly Commons
  • David I. Walker, The Economic (In) Significance of Executive Pay ESG Incentives 27 Stanford Journal of Law, Business & Finance (2022)
    Scholarly Commons
  • David I. Walker, Tax Complexity and Technology 97 Indiana Law Journal (2022)
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  • David I. Walker, Executive Pay Clawbacks and Their Taxation 24 Florida Tax Review (2021)
    Scholarly Commons
  • David I. Walker, Common Ownership and Executive Incentives: The Implausibility of Compensation as an Anticompetitive Mechanism 99 Boston University Law Review (2019)
    Scholarly Commons
  • David I. Walker, Employer Losses and Deferred Compensation 73 Tax Law Review (2019)
    Scholarly Commons
  • David I. Walker, The Practice and Tax Consequences of Nonqualified Deferred Compensation No. 16-27 Boston University School of Law, Law and Economics Research Paper (2017)
    Scholarly Commons
  • David I. Walker, End (Finally) the BOLI and COLI Tax Subsidy 157 Tax Notes Federal and Tax Notes Today Federal: Special Reports (2017)
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  • David I. Walker, Reconsidering Realization-Based Accounting for Equity Compensation No. 16-03 Boston University School of Law, Law and Economics Research Paper Series (2016)
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  • David I. Walker, Donor Reaction to Salient Disclosures of Nonprofit Executive Pay: A Regression-Discontinuity Approach 45 Nonprofit and Voluntary Sector Quarterly (2016)
    Scholarly Commons
  • David I. Walker, The Way We Pay Now: Understanding and Evaluating Performance-Based Executive Pay No. 15-34 Boston University School of Law, Law and Economics Research Paper (2015)
    Scholarly Commons
  • David I. Walker & Brian D. Galle, Nonprofit Executive Pay as an Agency Problem: Evidence from U.S. Colleges and Universities 94 Boston University Law Review (2014)
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  • David I. Walker, Who Bears the Cost of Excessive Executive Compensation (and Other Corporate Agency Costs)? 57 Villanova Law Review (2012)
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  • David I. Walker, The Impact of Public Disclosure on Equity Dispositions by Corporate Managers 112 Columbia Law Review Sidebar (2012)
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  • David I. Walker, A Tax Response to the Executive Pay Problem No. 11-50 Boston University School of Law, Law and Economics Research Paper (2011)
    Scholarly Commons
  • David I. Walker, Executive Pay Lessons from Private Equity 91 Boston University Law Review (2011)
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  • David I. Walker, Suitable for Framing: Business Deductions in a Net Income Tax System 52 William and Mary Law Review (2011)
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  • David I. Walker, Evolving Executive Equity Compensation and the Limits of Optimal Contracting 64 Vanderbilt Law Review (2011)
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  • David I. Walker, The Law and Economics of Executive Compensation: Theory and Evidence, in No. 10-32 Boston University School of Law, Law and Economics Research Paper Series (2010)
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  • David I. Walker, The Non-Option: Understanding the Dearth of Discounted Employee Stock Options 89 Boston University Law Review (2009)
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  • David I. Walker, Book/Tax Conformity and Equity Compensation 62 Tax Law Review (2009)
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  • David I. Walker, Unpacking Backdating: Economic Analysis and Observations on the Stock Option Scandal 87 Boston University Law Review (2007)
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  • David I. Walker, Financial Accounting and Corporate Behavior 64 Washington & Lee Law Review (2007)
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  • David I. Walker, The Social Insurance Crisis and the Problem of Collective Saving: A Commentary on Shaviro's 'Reckless Disregard' 45 Boston College Law Review (2004)
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  • David I. Walker, Is Equity Compensation Tax Advantaged? 84 Boston University Law Review (2004)
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  • David I. Walker, Managerial Power and Rent Extraction in the Design of Executive Compensation 69 The University of Chicago Law Review (2002)
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  • David I. Walker, The Overlooked Corporate Finance Problems of a Microsoft Breakup 56 Business Lawyer (2001)
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  • David I. Walker, Rethinking Rights of First Refusal 5 Stanford Journal of Law, Business and Finance (1999)
    Scholarly Commons

In the Media

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  • TaxProf March 18, 2024

    Walker Presents Evolving Corporate Philanthropy Today at Florida

    David Walker is featured.
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  • TaxProf March 15, 2024

    Next Week’s Tax Workshops

    David Walker is featured.
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  • The New York Times March 4, 2021

    DealBook Newsletter: Time for a Tantrum?

    David Walker's research is cited.
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  • August 13, 2019

    Employer Losses and Deferred Compensation

    David Walker authored an article for <em>Harvard Law School Forum on Corporate Governance and Financial Regulation</em>.
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Stories from The Record

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