Young Ran (Christine) Kim portrait
  • Associate Professor, College Of Law
  • Adjunct Assistant Professor, School Of Business

Publications

Presentations

  • "Blockchain Initiatives for Tax Administration": Florida State University College of Law Tax Policy Colloquium (virtual, expected spring 2021); National Tax Association Annual Conference (virtual, expected Nov. 2020); University of Oregon School of Law Tax Policy Colloquium (virtual, expected Oct. 2020); 2020 Junior Tax Scholars’ Workshop (University of Utah, virtual, expected fall 2020); Annual Meeting of the Law and Society Association (virtual, expected May 2020); Utah State Bar Tax Section (Salt Lake City, expected Apr. 2020 – rescheduled); 2019 Rocky Mountain Junior Scholars Forum (BYU Law, Nov. 2019); 2019 SEALS Annual Conference (Boca Raton, Jul. 2019). Presentation, Presented, 05/2020.
  • "Digital Services Tax: A Cross-Border Variation of the Consumption Tax Debate": UC Irvine School of Law Tax Policy Colloquium (Mar. 2020); BYU Winter Deals Conference (Mar. 2020); AALS Annual Meeting, New Voices in Tax Law & Policy (Washington, D.C., Jan. 2020); National Tax Association Annual Conference (Tampa, expected Nov. 2019); University of Vienna Tax Conference (Vienna, Austria, expected Nov. 2019); BYU Law School Faculty Workshop (expected Nov. 2019); LatCrit 2019 Biennial Conference (Atlanta, expected Oct. 2019); Loyola Law School Tax Policy Colloquium (Los Angeles, expected Oct. 2019); University of San Diego School of Law Faculty Workshop (expected Sep. 2019); University of Utah, SJ Quinney College of Law Faculty Scholarship Lunch (expected Sep. 2019); UC Irvine Law School, 2nd Trans-Pacific Business Law Dialogue (Aug. 2019); 2019 SEALS Annual Conference (Boca Raton, Florida, Jul. 2019); 2019 Junior Tax Scholars’ Workshop (Richmond Law School, Jun. 2019); Annual Meeting of the Law and Society Association (Washington, D.C., Jun. 2019). Presentation, Other, 11/2019.
  • "Insulation by Separation: When Dual-Class Stock Met Corporate Spin-offs": 22nd Annual Critical Tax Conference (Pepperdine Law School, Apr. 2019); 2018 Rocky Mountain Junior Scholars Forum (University of Utah S.J. Quinney College of Law, Salt Lake City, Oct. 2018); Annual Meeting of the Law and Society Association (Toronto, Jun. 2018, presented by Geeyoung Min); National Business Law Scholars Conference (University of Utah S.J. Quinney College of Law, Jun. 2017, presented with Geeyoung Min). Presentation, Presented, 04/2019.
  • "Engineering Pass-throughs in International Tax: The Case of Private Equity Funds": University of Utah, SJ Quinney College of Law Faculty Scholarship Lunch (Oct. 2018); 2018 Junior Tax Scholars’ Workshop, University of Colorado Law School (Boulder, Jun. 2018); Annual Meeting of the Law and Society Association, Toronto. Presentation, Presented, 10/2018.
  • "Three Studies in International Taxation – Focusing on Private Equity Funds and Transparency", J.S.D. Dissertation Oral Defense, New York University School of Law, New York, NY. Presentation, Presented, 08/2018.
  • "Pass-through in International Tax: The Case for Private Equity Funds", Annual Meeting of the Law and Society Association, Toronto. Presentation, Presented, 06/2018.
  • "Altering Voting Rights Without Shareholder Approval: Dual-Class Stock in Tax-Free Corporate Spin-Offs" (with Geeyoung Min), Annual Meeting of the Law and Society Association, Toronto. Presentation, Presented, 06/2018.
  • "A Study of the Taxation of International Private Equity Funds", New York University, J.S.D. Dissertation Oral Defense, New York. Presentation, Presented, 05/2018.
  • "Carried Interest and Beyond: The Nature of Private Equity Investment and Its International Tax Implications", Utah State Bar Tax Section, Salt Lake City. Presentation, Presented, 03/2018.
  • "Interrupted Continuity: Corporate Spin-off and Governance Disparity," with Geeyoung Min, National Business Law Scholars Conference (Salt Lake City). Presentation, Presented, 06/2017.
  • "Carried Interest and Beyond: The Nature of Private Equity Investment and Its International Tax Implications," National Business Law Scholars Conference, Salt Lake City. Presentation, Presented, 06/2017.
  • "Carried Interest and Beyond: The Nature of Private Equity Investment and Its International Tax Implications," Annual Meeting of the Law and Society Association, New Orleans . Presentation, Presented, 06/2016.
  • "Carried Interest and Beyond: The Nature of Private Equity Investment and Its International Tax Implications," New York University J.S.D. Forum. Commentator: Professor Susan Morse (Univ. of Texas School of Law). Presentation, Presented, 01/2016.
  • "Considering “Citizenship Taxation”: In Defense of FATCA," Student Panel, Taxation and Citizenship Conference, University of Michigan School of Law, Ann Arbor. Panel, Presented, 10/2015.
  • "A Study of the Taxation of International Private Equity Funds," Poster Programme, 69th Congress of the International Fiscal Association, Basel, Switzerland. Poster, Presented, 08/2015.
  • "Finding and Implementing a Better Rule for Taxing International PEFs," New York University J.S.D. Forum. Commentator: Professor Daniel Shaviro (New York University School of Law). Presentation, Presented, 12/2014.
  • "A Study of the Taxation of International Private Equity Funds," Oxford University Centre for Business Taxation Fourth Annual Doctoral Meeting, Saïd Business School, University of Oxford. Commentator: Professor Glen Loutzenhiser (University of Oxford). Presentation, Presented, 09/2014.
  • "Reforming the International Taxation of Cross-border Investments by Multinational Investment Entities," New York University J.S.D. Forum. Commentator: Professor Reuven Avi-Yonah (University of Michigan School of Law). Presentation, Presented, 03/2014.

Languages

  • Korean, fluent.