Associate Professor
jcutler@boisestate.edu
Phone:(208) 426-3462
Mail Stop: 1610
Office: MBEB 3109
An Idaho native, Joshua taught at the University of Houston for five years prior to joining Boise State University in 2020. He currently teaches Tax and Accounting Research and Personal Financial Planning in the MSA/MSAT programs. His research interests include tax law and policy, tax history and the religious foundations of taxation and economic regulation. He has published in outlets including the American Business Law Journal, Review of Accounting Studies, Southern California Interdisciplinary Law Journal, Pittsburgh Tax Review, and Catholic University Law Review.
Education
- Ph.D., Accounting, University of Oregon
- J.D., Harvard Law School
- B.A., International Relations, Brigham Young University
Teaching Areas
- Taxation
- Tax Research
- Personal Financial Planning
Areas of Expertise
- Tax Law and Policy
- Religious Foundations of Taxation and Economic Regulation
- Personal Financial Planning
Featured Publications
“ESG and the Demand for State Tax Incentives” (with Mark Cowan), 26 Florida Tax Review, forthcoming 2023
“Hamilton vs. Jefferson in Supreme Court Direct Tax Jurisprudence” 32 Southern California Interdisciplinary Law Journal 389 (2023)
“Tax Law Classroom Cross-Fertilization” (with Mark Cowan), 19 Pittsburgh Tax Review 329 (2022).
“Strategic Surrogates or Sad Sinners: U.S. Taxation of Bartering in Digital Services” (with Mark Cowan and Ryan Baxter), 54(4) American Business Law Journal 849 (2021)
“The Parallel Head Taxes of Margaret Thatcher and Barack Obama”, 29 Southern California Interdisciplinary Law Journal 251 (2020)
“The Religious Roots of the Progressive Income Tax in America”, 68 Catholic University Law Review 473 (2019)
“Disclosure and the Outcome of Securities Litigation” (with Angela Davis and Kyle Peterson), 24(1) Review of Accounting Studies 230 (2019)