Shu-Yi Oei

Boston College Law School

Professor of Law

885 Centre Street

Newton, MA 02459-1163

United States

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 7,665

SSRN RANKINGS

Top 7,665

in Total Papers Downloads

5,343

CITATIONS

0

Scholarly Papers (18)

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 400 (18,322)

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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.

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 228 (101,027)

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

3.

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 224 (71,196)

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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

4.

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 168 (140,269)

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

5.

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 162 (148,684)

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

6.

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 158 (139,593)

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

7.

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 104 (210,471)

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Tax, Tax Shelters, Economic Substance, Narrative

8.

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 100 (185,696)

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Taxation, Bankruptcy, Leasing

9.

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 76 (263,778)

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

10.

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 56 (309,140)

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11.

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

Iowa Law Review, Vol. 104, 2019 Forthcoming
Number of pages: 74 Posted: 06 Jul 2018
Shu-Yi Oei and Leigh Osofsky
Boston College Law School and University of North Carolina (UNC) at Chapel Hill
Downloads 0 (265,685)

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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

12.

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 0 (294,852)

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

13.

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
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 0 (23,759)

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

14.

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 0 (233,170)

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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

15.

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 0 (66,969)

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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

16.

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 0 (62,211)

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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

17.

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 0 (375,666)

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18.

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 0 (34,783)

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