Christopher H. Hanna

Christopher H. Hanna

Full-time faculty

Alan D. Feld Endowed Professor of Law and Altshuler Distinguished Teaching Professor


Christopher H. Hanna is a professor of law and a University Distinguished Teaching Professor at Southern Methodist University. Professor Hanna has been a visiting professor at the University of Texas School of Law, the University of Florida College of Law, the University of Tokyo School of Law and a visiting scholar at the Harvard Law School and the Japanese Ministry of Finance. In 1998, Professor Hanna served as a consultant in residence to the Organisation for Economic Co-operation and Development (OECD) in Paris. From June 2000 until April 2001, he assisted the U.S. Joint Committee on Taxation in its complexity study of the U.S. tax system and, from May 2002 until February 2003, he assisted the Joint Committee in its study of Enron, and upon completion of the study, continued to serve as a consultant to the Joint Committee on tax legislation. Prior to coming to SMU, Professor Hanna was a tax attorney with the Washington, D.C. law firm of Steptoe & Johnson. His primary duties included tax planning for partnerships and corporations on both a domestic and international level and also tax controversy. He has received the Dr. Don M. Smart Teaching Award for excellence in teaching at SMU Dedman School of Law on eight separate occasions. In 1995, he was selected and featured in Barrister magazine, a publication of the ABA Young Lawyers' Division, as one of “21 Young Lawyers Leading Us Into the 21st Century” (Special Profile Issue 1995).

Professor Hanna received his undergraduate degree in accounting at the University of Florida (B.S. Acc., 1984) and his law degrees at the University of Florida College of Law (J.D., 1988) and New York University School of Law (LL.M. (in Taxation), 1989). He is a member of the Order of the Coif, Beta Alpha Psi, Beta Gamma Sigma, and Omicron Delta Epsilon.

He has authored numerous articles in various areas of taxation including international taxation, corporate taxation, partnership taxation, and tax accounting. Professor Hanna completed his first book entitled Comparative Income Tax Deferral: The United States and Japan, which was released in July 2000. Hanna completed his second book entitled CORPORATE INCOME TAX ACCOUNTING (co-authored) in October 2007, which is currently in its fourth edition. He is the associate editor of The International Lawyer, faculty advisor to the Asian-American Law Students Association, faculty advisor to the SMU Corporate Counsel Symposium (sponsored by the SMU Law Review), and is the chief organizer of the SMU Dedman School of Law Tax Policy Colloquium Series since 2008. From 1990 to 1994, he was the Developments and Features Editor of the American Bar Association Section of Taxation Newsletter. He is a member of the American Law Institute, American College of Tax Counsel, Dallas Committee on Foreign Relations, Dallas Council on World Affairs, and the Dallas Assembly.

Areas of Expertise

  • International Tax Law
  • Corporate Tax Law
  • Tax Accounting


B.S., University of Florida;
J.D., University of Florida
LL.M. (in Taxation), New York University


Income Taxation
International Tax
Advanced Corporate Tax
Partnership Tax


CORPORATE INCOME TAX ACCOUNTING (Warren Gorham & Lamont 10th ed. forthcoming) (lead co-author with Mark R. Martin, Michael J. Donohue and Cym H. Lowell)

TAX POLICY IN A NUTSHELL (West Academic 2018)

CORPORATE INCOME TAX ACCOUNTING (Warren Gorham & Lamont 9th ed. 2015) (lead co-author with Mark R. Martin, Michael J. Donohue and Cym H. Lowell)

Co-author, CORPORATE INCOME TAX ACCOUNTING (Warren, Gorham & Lamont 2007, Second Edition 2008, Third Edition 2009, Fourth Edition 2010)

COMPARATIVE INCOME TAX DEFERRAL: THE UNITED STATES AND JAPAN, (Kluwer Law International 2000) (reviewed in Canadian Tax Journal (vol. 49, no. 3, 2001) and Tax Notes (vol. 95, no. 4, April 22, 2002)


Some Observations on Corporate or Business Tax Reform, 68 SMU Law Review 595 (Summer 2015)

Corporate Tax Reform:  Listening to Corporate America, 35 Journal of Corporation Law 283 (Winter 2009)

The Real Value of Tax Deferral, 61 Florida Law Review 203 (April 2009)

Taxation of Supernormal Returns, (with David Elkins), 62 Tax Lawyer 93 (Fall 2008)

Tax Theories and Tax Reform, 59 SMU Law Review 435 (Spring 2006 -- Tax Symposium Issue)

The Magic in the Tax Legislative Process, 59 SMU Law Review 649 (Spring 2006 -- Tax Symposium Issue)

From Gregory to Enron:  The Too Perfect Theory and Tax Law, 24 Virginia Tax Review 737 (Spring 2005)

Some Observations on a Pure Income Tax System, 34 International Lawyer 125 (2000) (Reprinted in A New International Financial Architecture: A Viable Approach (2001))

Demystifying Tax Deferral, 52 SMU Law Review 383-422 (Tax Symposium Issue 1999)

Other Publications

Comprehensive Tax Reform for 2015 and Beyond (Senate Finance Committee December 2014) (Principal Drafter)

The Transfer Pricing of Intangibles, (with Cym H. Lowell), 114 Tax Notes 861 (February 26, 2007), reprinted at 45 Tax Notes International 1111 (March 19, 2007)

Options to Improve Compliance and Reform Tax Expenditures
Contributor Report of the U.S. Congressional Joint Committee on Taxation (January 27, 2005)

Report of Investigation of Enron Corporation and Related Entities Regarding Federal Tax and Compensation Issues, and Policy Recommendations
Consultant, Staff of the Joint Committee on Taxation (3 volumes) (February 2003)

Introduction, Incremental and Fundamental Tax Reform, 56 SMU Law Review 3-12 (Winter 2003)

Some Modest Simplification Proposals for Inbound Transactions, 56 SMU Law Review 377-390 (Winter 2003)

Tribute to Professor Joseph W. McKnight:  Shades of the Highwayman's Case in the 21st Century, 55 SMU Law Review 229-234 (2002)

The Alternative Minimum Tax:  The Ticking Time Bomb in the Income Tax System, 33 The Brief 32 (Fall 2001)

Introduction, 54 SMU Law Review 3-7 (Tax Symposium Issue 2001)

Study of the Overall State of the Federal Tax System and Recommendations for Simplification, Pursuant to Section 8022(3)(B) of the Internal Revenue Code of 1986
Assisted in Staff of the Joint Committee on Taxation (April 2001)

Introduction, 52 SMU Law Review 333-335 (Tax Symposium Issue 1999)

Current Trends in American Legal Education, 44 Dokkyo University Law Review 23 (1997)

Initial Thoughts on Classifying the Major Japanese Business Entities Under the Check-the-Box Regulations, 51 SMU Law Review 75-98 (September-October 1997) (actually published around March 1998)


Overview of the U.S. Government Report on the Enron Case
The 17th Comparative Law and Politics Symposium
University of Tokyo Faculty of Law
Tokyo, Japan (July 22, 2004)

Enron: A Case Study in How to Report Profits and Pay No Taxes
SMU Dedman School of Law
Center for Teaching Excellence
(March 2003)

The Socratic Method as a Way of Teaching
CTE Academy Forum
(October 2003)