Shu-Yi Oei

Boston College Law School

Professor of Law

885 Centre Street

Newton, MA 02459-1163

United States

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 6,515

SSRN RANKINGS

Top 6,515

in Total Papers Downloads

6,623

CITATIONS
Rank 31,523

SSRN RANKINGS

Top 31,523

in Total Papers Citations

12

Scholarly Papers (20)

1.

Can Sharing Be Taxed?

Washington University Law Review, Vol. 93, No. 4, 2016, Tulane Public Law Research Paper No. 15-3, Boston College Law School Legal Studies Research Paper No. 352
Number of pages: 82 Posted: 28 Feb 2015 Last Revised: 21 May 2016
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 1,092 (18,695)
Citation 6

Abstract:

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sharing economy, collaborative consumption, peer-to-peer economy, 1099 economy, taxation, tax compliance, information reporting, occupancy taxes, Uber, Airbnb, Lyft, TaskRabbit, regulation

2.

Is New Code Section 199A Really Going to Turn Us All into Independent Contractors?

Boston College Law School Legal Studies Research Paper
Number of pages: 7 Posted: 19 Jan 2018 Last Revised: 27 Mar 2019
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 1,014 (20,865)

Abstract:

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Worker classification, Taxation, Section 199A, tax reform, independent contractor, future of work, employment law, labor law

3.

The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums

Columbia Journal of Tax Law, Vol. 8, 2017, Tulane Public Law Research Paper No.16-4, Boston College Law School Legal Studies Research Paper, No. 391
Number of pages: 73 Posted: 12 Feb 2016 Last Revised: 03 Mar 2017
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 702 (35,066)
Citation 1

Abstract:

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sharing economy, 1099 economy, gig economy, Uber, lyft, peer to peer consumption, ridesharing, taxation, tax policy, tax administration, labor law, empirical legal studies, law & society, law in action, cyberspace, internet, qualitative analysis, content analysis

4.

Leak-Driven Law

UCLA Law Review, Vol. 65, 2018, Tulane Public Law Research Paper No. 17-1, Boston College Law School Legal Studies Research Paper No. 442
Number of pages: 79 Posted: 16 Feb 2017 Last Revised: 22 Jul 2017
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 472 (58,790)

Abstract:

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transparency, banks, secrecy, whistleblowers, Panama Papers, FATCA, ICIJ, journalists, intelligence, WikiLeaks, cyber, tax compliance, international tax, OECD, European Union, exchange of information, common reporting standard, social welfare, tax administration, offshore tax enforcement

5.

The Offshore Tax Enforcement Dragnet

Emory Law Journal, Vol. 67, 2018, Forthcoming, Tulane Public Law Research Paper No. 17-2
Number of pages: 79 Posted: 01 Apr 2017 Last Revised: 23 May 2018
Shu-Yi Oei
Boston College Law School
Downloads 445 (63,160)
Citation 1

Abstract:

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tax policy, tax compliance, international tax, FATCA, Foreign Account Tax Compliance Act, offshore tax enforcement, offshore voluntary disclosure programs, OVDP, Swiss Bank Program, taxpayer rights, international relations, expatriates, immigration

6.

Human Equity? Regulating the New Income Share Agreements

68 Vanderbilt Law Review, Vol. 681 (2015), Tulane Public Law Research Paper No. 14-10, Boston College Law School Legal Studies Research Paper No. 332
Number of pages: 80 Posted: 17 Jul 2014 Last Revised: 22 Apr 2015
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 405 (70,825)

Abstract:

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Income Share Agreements, Human Equity, Human Capital Contracts, Regulation, Regulation by Analogy, Pave, Upstart, Fantex, Lumni, Thirteenth Avenue Funding, Rubio-Petri Legislation, Income-Contingent Loans, Student Loans, Taxation, Bankruptcy, Securities, Consumer Protection

7.

Legislation and Comment: The Making of the ยง 199A Regulations

Emory Law Journal, Forthcoming, Boston College Law School Legal Studies Research Paper No. 493
Number of pages: 62 Posted: 09 Nov 2018 Last Revised: 27 Mar 2019
Shu-Yi Oei and Leigh Osofsky
Boston College Law School and University of North Carolina (UNC) at Chapel Hill
Downloads 394 (73,081)

Abstract:

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199A, tax policy, taxation, legislation, regulations, administrative law, notice-and-comment, partnership taxation, agencies, tax reform

8.

Who Wins When Uncle Sam Loses? Social Insurance and the Forgiveness of Tax Debts

UC Davis Law Review, Vol. 46, 2012, Tulane Public Law Research Paper No. 12-3
Number of pages: 66 Posted: 29 Feb 2012 Last Revised: 26 Jan 2016
Shu-Yi Oei
Boston College Law School
Downloads 280 (107,135)
Citation 1

Abstract:

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Taxation, Tax Procedure, Tax Collections, Social Insurance, Social Assistance, Social Welfare, Bankruptcy, Debtor-Creditor Law

9.

Tax Issues in the Sharing Economy: Implications for Workers

Forthcoming, Cambridge Handbook on the Law of the Sharing Economy (Nestor M. Davidson, Michele Finck & John J. Infranca, eds.), Boston College Law School Legal Studies Research Paper No. 480
Number of pages: 18 Posted: 10 May 2018 Last Revised: 15 May 2018
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 273 (110,148)

Abstract:

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employee, independent contractor, worker classification, sharing economy, gig economy, Uber, TaskRabbit, taxation, Airbnb, 1099-K

10.

Getting More by Asking Less: Justifying and Reforming Tax Law's Offer-in-Compromise Procedure

160 University of Pennsylvania Law Review, Forthcoming, 2012, Tulane Public Law Research Paper No. 11-04
Number of pages: 67 Posted: 15 Aug 2011 Last Revised: 04 Apr 2012
Shu-Yi Oei
Boston College Law School
Downloads 216 (139,447)

Abstract:

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Taxation, tax policy, debtor-creditor law, debt forgiveness

11.

The New 'Human Equity' Transactions

5 Cal. L. Rev. Circuit 266 (2014), Boston College Law School Legal Studies Research Paper No. 315, Tulane Public Law Research Paper No. 13-20
Number of pages: 12 Posted: 13 Nov 2013 Last Revised: 26 Jul 2014
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 206 (145,742)

Abstract:

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Tax, Taxation, Tax Policy, Business Entities, Corporations, Debt, Equity, Ownership, Human Capital, Lending, Human Equity, Fantex, Upstart

12.

Constituencies and Control in Statutory Drafting: Interviews with Government Tax Counsels

Iowa Law Review, Vol. 104, 2019 Forthcoming, Boston College Law School Legal Studies Research Paper No. 485
Number of pages: 76 Posted: 06 Jul 2018 Last Revised: 15 Aug 2018
Shu-Yi Oei and Leigh Osofsky
Boston College Law School and University of North Carolina (UNC) at Chapel Hill
Downloads 203 (147,801)

Abstract:

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taxation, tax policy, statutory drafting, statutory interpretation, textualism, legislation, tax legislative process, Congress, congressional committees, qualitative research, interviews, empirical legal studies

13.

Taxing Bankrupts

55 Boston College Law Review 375 (2014), Tulane Public Law Research Paper No. 13-16
Number of pages: 60 Posted: 10 Sep 2013 Last Revised: 25 Mar 2016
Shu-Yi Oei
Boston College Law School
Downloads 189 (157,901)
Citation 1

Abstract:

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taxation, tax policy, tax priority, bankruptcy, reorganizations, social insurance

14.

Context Matters: The Recharacterization of Leases in Bankruptcy and Tax Law

American Bankruptcy Law Journal, Vol. 82, No. 635, 2008
Number of pages: 63 Posted: 31 Jul 2010
Shu-Yi Oei
Boston College Law School
Downloads 149 (194,137)

Abstract:

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Taxation, Bankruptcy, Leasing

15.

The Trouble with Gig Talk: Choice of Narrative and the Worker Classification Fights

Forthcoming, Law and Contemporary Problems, Vol. 81, No. 3 (2018), Boston College Law School Legal Studies Research Paper No. 471
Number of pages: 38 Posted: 12 Jan 2018 Last Revised: 22 Feb 2018
Shu-Yi Oei
Boston College Law School
Downloads 132 (214,078)
Citation 1

Abstract:

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Sharing Economy, Independent Contractors, Employee Protections, Labor Law, Taxation, Tax Policy, 1099 Economy, Gig Economy, Platform Economy, Future of Work, Uber, Airbnb, Narrative

16.

Tax Law's Workplace Shift

Boston University Law Review, Forthcoming, Boston College Law School Legal Studies Research Paper No. 506
Number of pages: 67 Posted: 03 Dec 2018 Last Revised: 16 May 2019
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 124 (224,557)
Citation 1

Abstract:

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99A, Tax Cuts And Jobs Act, Tax Reform, Worker Classification, Independent Contractors, Employees, Labor Law

17.

Beyond Economic Substance: Interrogating the Full Impacts of Third-Party Relationships in Tax Shelter Cases

University of Pennsylvania Journal of Business Law, Vol. 13, No. 2, pp. 385-444, 2011
Number of pages: 60 Posted: 17 Jun 2011
Shu-Yi Oei
Boston College Law School
Downloads 123 (225,923)

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Tax, Tax Shelters, Economic Substance, Narrative

18.

The Uneasy Case against Tax Lien Subordination

Pittsburgh Tax Review, Vol. 11, No. 2, 2014, Tulane Public Law Research Paper No. 14-4
Number of pages: 41 Posted: 19 Mar 2014 Last Revised: 08 Aug 2014
Shu-Yi Oei
Boston College Law School
Downloads 91 (278,277)

Abstract:

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Tax, Tax Policy, Tax Procedure, Tax Administration Tax Liens, Article 9, Uniform Commercial Code, Secured Credit

19.

A Structural Critique of Trader Taxation

Florida Tax Review, Vol. 8, No. 10, p. 1113, 2008
Number of pages: 56 Posted: 31 Jul 2010
Shu-Yi Oei
Boston College Law School
Downloads 68 (330,273)

Abstract:

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20.

Supply, Demand, and the Taxation of Knowledge

82 University of Chicago Law Review Dialogue 268 (2016)
Number of pages: 16 Posted: 26 Mar 2016
Shu-Yi Oei
Boston College Law School
Downloads 45 (400,463)

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