Rebecca Morrow

Rebecca Morrow

Professor of Law

Rebecca Morrow joined the faculty of Wake Forest Law in July 2012. Her scholarship focuses on interactions of federal taxation and economic theory. She is a three-time recipient of the Teacher of the Year award and was twice selected by the graduating class as the Faculty Hooding Speaker.

Professor Morrow's recent work explores taxing monopsony, examining how the Tax Code can better respond when employers extract value from employees through restrictive practices. She argues that, in key respects, current tax laws reinforce employer power and aims to reform the Code's response to noncompete agreements, mandatory arbitration clauses, class action waivers, and … Read more »

Rebecca Morrow joined the faculty of Wake Forest Law in July 2012. Her scholarship focuses on interactions of federal taxation and economic theory. She is a three-time recipient of the Teacher of the Year award and was twice selected by the graduating class as the Faculty Hooding Speaker.

Professor Morrow's recent work explores taxing monopsony, examining how the Tax Code can better respond when employers extract value from employees through restrictive practices. She argues that, in key respects, current tax laws reinforce employer power and aims to reform the Code's response to noncompete agreements, mandatory arbitration clauses, class action waivers, and mandatory tip pooling policies. She is a co-author with Samuel A. Donaldson and Donald B. Tobin of Federal Income Taxation: A Contemporary Approach, an interactive casebook.

Before joining the academy, Professor Morrow practiced at a nonprofit, a large corporate firm, and a mid-size boutique. She began her career at Legal Aid and later practiced in the Tax-Exempt Organizations group at Preston, Gates & Ellis (now K&L Gates) and at Skellenger Bender. She was an Adjunct Professor at the University of Washington's Foster School of Business, where she taught Estate Tax, Gift Tax, and Income Taxation of Trusts and Estates.

Education

  • LLM in Taxation, University of Washington School of Law, 2010
  • JD, Yale Law School, 2003
  • BS, Santa Clara University, 2000

Publications

Books

Articles

Other

Presentations

  • The Income Tax as a Market Correction
    Boston College Law School, November 15, 2024
  • The Income Tax as a Market Correction
    University of Florida School of Law, May 10, 2024
  • Noncompetes as Tax Evasion
    August 30, 2018
  • Tax and the Deep End of the Tip Pool
    Southeastern Association of Law Schools, August 10, 2018
  • Noncompetes as Tax Evasion
    Southeastern Association of Law Schools, August 10, 2018
  • Government as Investor: The Case of Immediate Expensing
    University of Kentucky School of Law, October 13, 2017
  • Government as Investor
    University of Toronto, June 17, 2017
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Rebecca Morrow
Contact Information
 336.758.3645

Worrell 3130
Expertise
  • Corporate Tax
  • Family Law
  • Federal Income Tax
  • Nonprofit Law
  • Partnership Tax