Blaine G. Saito
Assistant Professor of Law
Education
Harvard University, Kennedy School of Government, MA, MPP 2012
Harvard Law School, JD 2012
Bio
Blaine G. Saito, an expert in the field of taxation, joined the Northeastern faculty as assistant professor of law in 2020. His research focuses on the intersection of tax rules, economics, tax administration and social policy. His current research focuses on tax expenditures and their use in social policy and international tax issues. His work has been published in the Virginia Tax Review, Harvard Journal on Legislation and Georgetown Journal of Law and Public Policy.
Prior to joining the Northeastern faculty, Professor Saito served as a Climenko Fellow and Lecturer on Law at Harvard Law School. He graduated from Harvard College in 2004 with an AB in chemistry, and went on to earn a JD from Harvard Law School and an MPP from the Harvard Kennedy School.
Fields of Expertise
- Contracts
- Economics and the Law
- Tax Law and Policy
Selected Works
-
- “Context, Purpose, and Coordination in Taxation,” 55 Connecticut Law Review (forthcoming 2023).
- “Tax Coordination,” 38 Georgia State University Law Review 735 (forthcoming).
- “Mitigating Housing Instability During a Pandemic,” 99 Oregon Law Review 445 (2021).
- “Collaborative Governance and the Low-Income Housing Tax Credit,” 39 Virginia Tax Review 451 (2020).
- “Building a Better America: Tax Expenditure Reform and the Case of State and Local Government Bonds and Build America Bonds,” 11 Georgetown Journal of Law & Public Policy 577 (2013).
- “Note, The Value of Health, Wealth, and Dominion: Economic Theory, Administrability, and Valuation Methods for Capping the Employer Sponsored Insurance Tax Exemption,” 48 Harvard Journal on Legislation 235 (2011).
-
- “Heading to the Polls? Be Prepared for Disruptions, Long Lines, Experts Say,” News@Northeastern (November 3, 2022).
- “Weekly SSRN Tax Article Review And Roundup: Saito Reviews Implicit Legislative Bias And The Mortgage Interest Deduction by Osofsky & Thomas,” TaxProf Blog (June 24, 2022).
- “Weekly SSRN Tax Article Review And Roundup: Saito Reviews A New Framework For Digital Taxation by Avi-Yonah, Kim & Sam,” TaxProf Blog (April 22, 2022).
- “Experts Not Bullish On Members of Congress Trading Stock,” News@Northeastern (April 21, 2022).
- Weekly SSRN Tax Article Review And Roundup: Saito Reviews Davis’s Taxing Choices, TaxProf Blog (February 25, 2022).
- Weekly SSRN Tax Article Review And Roundup: Saito Reviews Lederman’s Best Practices In Tax Rulings Transparency, TaxProf Blog (December 17, 2021).
- Weekly SSRN Tax Article Review And Roundup: Saito Reviews Seto’s Modeling The Welfare Effects Of Advertising, TaxProf Blog (October 8, 2021).
- Weekly SSRN Tax Article Review And Roundup: Saito Reviews Administering Taxes Democratically By Wallace And Blaylock, TaxProf Blog (August 27, 2021).
- “On Tax Day, Unanimous Court Green-Lights Company’s Lawsuit Against IRS,”
- SCOTUSblog (May 18, 2021).
- “Coca-Cola Hires Star Lawyer, Signals Aggressive Tax Fight,” Bloomberg Tax (January 7, 2021).
- “Argument Analysis: Justices Struggle To Define Boundaries of Anti-Injunction Act,” SCOTUSblog (December 12, 2020).
- “Case Preview: Dueling Statutes, Pre-Enforcement Review and the Fight Over Tax Shelters,” SCOTUSblog (November 30, 2020).
- “Coca-Cola Ruling Sends Warning on Facebook, Medtronic Tax Fights,” Bloomberg Tax (November 20, 2020).
Blaine G. Saito
Assistant Professor of Law