Professor Ventry Interviewed by State Tax Notes on Massachusetts Conflict of Interest Proposal

Professor Dennis Ventry was interviewed by State Tax Notes regarding a Massachusetts proposal  that would repeal a current statutory prohibition on state revenue commissioners holding outside jobs. The proposal responds to the current commissioner's receipt of nearly $400,000 from Massachusetts companies on whose boards he sits. 

"To the extent concerns over conflicts of interest and self-dealing motivate states to prevent public officials from receiving compensation from private persons or employers, I don't see how a state revenue commissioner in any capacity can at the same time receive remuneration from a private business or profession," said Ventry.

Ventry said that because the revenue commissioner takes actions every day that affect all taxpayers and create potential conflicts of interest, "It's not enough simply to recuse oneself from direct or even attenuated conflicts as they arise."

"Even assuming perfectly good faith on behalf of the revenue commissioner (or other public official), it seems absurd that a state would want to rely on self-reporting under these immensely complex circumstances," Ventry said.

Professor Ventry is an expert in tax policy and legal ethics. His research interests include tax expenditure analysis, family taxation, professional responsibility and standards of care, tax filing and administration, tax compliance, public finance, and tax and legal history. In addition, he was recently added as a co-author on the casebook, Federal Income Taxation with Paul McDaniel, Martin McMahon, Jr., and Daniel L. Simmons.