Ruth Mason

Ruth Mason

Bruegel Non-resident Fellow

Ruth Mason is a Non-resident Fellow at Bruegel. She specialises in state, international and comparative taxation.

She researches problems at the intersection of taxation and social policy, covering tax discrimination and cross-border taxation within federations and common markets. She has investigated the role of ‘interstate solidarity’ in federated states, including taxation, social security systems and the effect of subsidies and transfers from wealthier states to poorer states. Her economic approach to tax discrimination, grounded in the concept of comparative advantage, was adopted by the US Supreme Court.

She is also the Edwin S. Cohen Distinguished Professor of Law and Taxation at the University of Virginia School of Law and a Max Planck Legal Fellow. She has previously been a Visiting Professor at the Yale Law School, the Université Paris 1 (Panthéon-Sorbonne), Vienna University of Economics and Business, and the International Bureau of Fiscal Documentation. She holds a JD from Harvard Law School.

Disclosure of interests

Declaration of interests 2025

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