Shu-Yi Oei

Duke University School of Law

David T. Zhang Professor of Law

Box 90360

Durham, NC 27708-0360

United States

SCHOLARLY PAPERS

27

DOWNLOADS
Rank 5,652

SSRN RANKINGS

Top 5,652

in Total Papers Downloads

14,766

TOTAL CITATIONS
Rank 37,820

SSRN RANKINGS

Top 37,820

in Total Papers Citations

53

Scholarly Papers (27)

1.

Regulating in Pandemic: Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis

Boston College Law School Legal Studies Research Paper No. 527, March 2020
Number of pages: 90 Posted: 18 Mar 2020 Last Revised: 10 Apr 2020
Boston College Law School, Duke University School of Law, Boston College - Law School and Boston College - Law School
Downloads 4,041 (5,330)
Citation 30

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regulation, pandemic, coronavirus, social insurance, family medical leave act, labor and employment law, tax policy, financial regulation, systemic risk, federal reserve

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
Duke University School of Law and Boston College - Law School
Downloads 1,278 (32,526)

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

3.

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
Duke University School of Law and Boston College - Law School
Downloads 1,245 (33,795)
Citation 3

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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

4.

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
Duke University School of Law and Boston College - Law School
Downloads 895 (54,012)
Citation 1

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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

5.

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
Duke University School of Law and Boston College - Law School
Downloads 722 (72,149)
Citation 2

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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

6.

World Tax Policy in the World Tax Polity? An Event History Analysis of OECD/G20 BEPS Inclusive Framework Membership

Yale Journal of International Law, Vol. 47, 2021-22, Boston College Law School Legal Studies Research Paper No. 568
Number of pages: 58 Posted: 16 Sep 2021 Last Revised: 22 Apr 2022
Shu-Yi Oei
Duke University School of Law
Downloads 700 (74,968)
Citation 2

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taxation, OECD, international tax, global minimum tax, BEPS Inclusive Framework, tax avoidance, tax evasion, base erosion, profit shifting, tax policy, international relations, treaties, international law

7.

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
Duke University School of Law
Downloads 560 (99,464)
Citation 2

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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

8.

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
Duke University School of Law and Boston College - Law School
Downloads 554 (100,751)
Citation 1

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

9.

Legislation and Comment: The Making of the § 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
Duke University School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 551 (101,425)
Citation 3

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

10.

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
Duke University School of Law and Boston College - Law School
Downloads 497 (115,140)
Citation 1

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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

11.

THE CONFLICTUAL CORE OF GLOBAL TAX COOPERATION

Boston College Law School Legal Studies Research Paper No. 633, Duke Law School Public Law & Legal Theory Series No. 2024-46
Number of pages: 72 Posted: 17 Jul 2024
Diane M. Ring and Shu-Yi Oei
Boston College - Law School and Duke University School of Law
Downloads 358 (168,211)

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12.

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
Duke University School of Law
Downloads 325 (187,274)
Citation 2

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

13.

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
Duke University School of Law
Downloads 322 (189,149)
Citation 1

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

14.

Tax Law's Workplace Shift

Boston University Law Review, Vol. 100, No. 2, Boston College Law School Legal Studies Research Paper No. 506
Number of pages: 67 Posted: 03 Dec 2018 Last Revised: 25 Mar 2020
Shu-Yi Oei and Diane M. Ring
Duke University School of Law and Boston College - Law School
Downloads 284 (215,310)
Citation 1

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

15.

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
Duke University School of Law and Boston College - Law School
Downloads 275 (222,585)
Citation 3

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

16.

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
Duke University School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 272 (224,978)

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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

17.

When Data Comes Home: Next Steps in International Taxation's Information Revolution

McGill Law Journal, Vol. 64, No. 4, Boston College Law School Legal Studies Research Paper No. 540
Number of pages: 57 Posted: 11 Sep 2020 Last Revised: 03 Dec 2020
Shu-Yi Oei and Diane M. Ring
Duke University School of Law and Boston College - Law School
Downloads 253 (241,883)

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international tax, data, information exchange, cross-border taxation, information revolution, leaks, BEPS, CbC, FATCA, tax competition, transparency and disclosure, tax treaties. data protection, tax administration, administrative capacity, automatic exchange of information, coronavirus, digital tax

18.

'Slack' in the Data Age

73 Alabama Law Rev. 47 (2021), Boston College Law School Legal Studies Research Paper No. 561
Number of pages: 62 Posted: 28 Apr 2021 Last Revised: 12 Jan 2022
Shu-Yi Oei and Diane M. Ring
Duke University School of Law and Boston College - Law School
Downloads 247 (248,782)

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data, surveillance, big data, privacy, algorithm, enforcement, leniency, bias, race, latitude, equity, flexibility, forbearance, information, personalization, targeted enforcement, slack, under enforcement, mercy

19.

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
Duke University School of Law
Downloads 242 (252,856)
Citation 1

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

20.

The Importance of Qualitative Research Approaches to Gig Economy Taxation

Deepa Das Acevedo, ed., Beyond the Algorithm: Qualitative Insights for Gig Work Regulation (Cambridge University Press, 2020), Boston College Law School Legal Studies Research Paper No. 524
Number of pages: 18 Posted: 14 Jan 2020 Last Revised: 04 Mar 2021
Shu-Yi Oei and Diane M. Ring
Duke University School of Law and Boston College - Law School
Downloads 210 (289,453)

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gig economy, qualitative research methods, taxation, tax policy, worker classification, independent contractor, Uber, employment law, labor law

21.

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
Duke University School of Law
Downloads 185 (325,160)

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Taxation, Bankruptcy, Leasing

22.

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
Duke University School of Law
Downloads 180 (334,951)

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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

23.

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
Duke University School of Law
Downloads 153 (383,150)

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Tax, Tax Shelters, Economic Substance, Narrative

24.

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
Duke University School of Law
Downloads 133 (428,578)

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

25.

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
Duke University School of Law
Downloads 116 (475,995)

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26.

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
Duke University School of Law
Downloads 104 (515,755)

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27.

Disentangling Power and Preferences in Tax Treaty Negotiations: Analyzing Tax Treaties between Developing and OECD Countries Using Multilevel Modeling

Duke Law School Public Law & Legal Theory Series No. 2024-47
Number of pages: 51 Posted: 02 Aug 2024
Shu-Yi Oei
Duke University School of Law
Downloads 64 (684,578)

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