Blaine G. Saito, A.B., M.M.P., J.D.
Education and Experience
- Harvard Law School, Cambridge, MA, J.D. cum laude, 2012
- Harvard Kennedy School of Government, Cambridge, MA, M.P.P., 2012
- Harvard University, Cambridge, MA, A.B. magna cum laude in Chemistry, 2004
Biography
Blaine Saito is an exceptional legal scholar on the subject of taxation. His scholarship focuses on how the tax law shapes social policy, the management of the tax system and tax law's interaction with democratic ideals.
Professor Saito currently teaches courses in federal income taxation and tax policy. His research has been published in several legal journals including the Connecticut Law Review, the Georgia State Law Review and the Fordham Urban Law Journal.
Prior to joining Ohio State, Professor Saito held academic appointments at Northeastern University School of Law and Harvard Law School. He previously worked for the U.S. Department of Justice Tax Division in the Court of Federal Claims Section, where he litigated federal tax cases. Saito also served as a clerk to Judge Richard R. Clifton of the United States Court of Appeals for the Ninth Circuit and as a legislative assistant for a member of Congress.
Professor Saito’s research approach seeks to bridge across different lenses, like public administration, democratic thinking, economics and political science.
Context, Purpose, and Coordination in Taxation, 55 Conn. L. Rev. 375 (2023)
Links: SSRN
Tax Coordination, 38 Ga. St. L. Rev. 735 (2022)
Links: SSRN
Agency Coordination and Opportunity Zones, 48 Fordham Urb. L.J. 1203 (2021)
Links: SSRN
Mitigating Housing Instability During a Pandemic, 99 Or. L. Rev. 445 (2021)
Links: SSRN
Collaborative Governance and the Low-Income Housing Tax Credit, 39 Va. Tax Rev. 451 (2020)
Links: SSRN
Building a Better America: Tax Expenditure Reform and the Case of State and Local Government Bonds and Build America Bonds, 11 Geo. J.L. & Pub. Pol'y 577 (2013)
Links: SSRN
Note, The Value of Health, Wealth, and Dominion: Economic Theory, Administrability, and Valuation Methods for Capping the Employer Sponsored Insurance Tax Exemption, 48 Harv. J. on Legis. 235 (2011)
Links: SSRN