Leigh Osofsky

University of North Carolina (UNC) at Chapel Hill

102 Ridge Road

Chapel Hill, NC NC 27514

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 16,841

SSRN RANKINGS

Top 16,841

in Total Papers Downloads

3,067

SSRN CITATIONS
Rank 44,191

SSRN RANKINGS

Top 44,191

in Total Papers Citations

6

CROSSREF CITATIONS

7

Scholarly Papers (15)

1.

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 447 (68,568)
Citation 3

Abstract:

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

2.

Unwinding the Ceiling Rule

Virginia Tax Review, 2014 Forthcoming
Number of pages: 36 Posted: 29 Mar 2014 Last Revised: 24 Jul 2014
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill
Downloads 325 (99,556)

Abstract:

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3.

Some Realism About Responsive Tax Administration

Tax Law Review, Vol. 66, 2012
Number of pages: 58 Posted: 11 Mar 2012 Last Revised: 01 Feb 2013
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill
Downloads 319 (101,322)
Citation 2

Abstract:

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Tax Policy, Responsive Regulation

4.

Simplexity: Plain Language and the Tax Law

66 Emory Law Journal 189 (2017), NYU Law and Economics Research Paper No. 16-17, University of Miami Legal Studies Research Paper No. 16-20
Number of pages: 77 Posted: 08 Apr 2016 Last Revised: 11 Apr 2017
Joshua D. Blank and Leigh Osofsky
University of California, Irvine School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 303 (107,219)
Citation 1

Abstract:

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Tax Simplification, Taxpayer Communication, Tax Aggressiveness, Transparency, IRS, Tax Compliance, Plain Writing Act of 2010, Plain Language

5.

The Case for Categorical Nonenforcement

Tax Law Review, Vol. 69, 2015, University of Miami Legal Studies Research Paper No. 15-6
Number of pages: 61 Posted: 24 Oct 2014 Last Revised: 28 May 2015
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill
Downloads 245 (133,939)
Citation 1

Abstract:

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6.

The Case Against Strategic Tax Law Uncertainty

Tax Law Review, Vol. 64, No. 4, 2011
Number of pages: 50 Posted: 11 Aug 2011 Last Revised: 13 Aug 2011
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill
Downloads 225 (145,531)
Citation 1

Abstract:

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tax compliance, uncertainty, risk, ambiguity, penalties

7.

Who's Naughty and Who's Nice? Frictions, Screening, and Tax Law Design

Buffalo Law Review, Forthcoming
Number of pages: 62 Posted: 28 Mar 2013 Last Revised: 18 Dec 2013
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill
Downloads 221 (148,122)

Abstract:

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8.

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 219 (149,417)

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

9.

Concentrated Enforcement

Florida Tax Review, Vol. 16, No. 6, 2014
Number of pages: 67 Posted: 13 Dec 2013 Last Revised: 17 Oct 2014
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill
Downloads 206 (158,247)
Citation 1

Abstract:

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tax enforcement

10.

Regulating by Example

Yale Journal on Regulation, Vol. 35, No. 1, 2017, University of Miami Legal Studies Research Paper No. 17-3, U of Texas Law, Public Law Research Paper No. 661
Number of pages: 52 Posted: 15 Feb 2017 Last Revised: 07 Nov 2017
Susan C. Morse and Leigh Osofsky
University of Texas at Austin - School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 193 (168,083)

Abstract:

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Regulation, Agencies, Law

11.

Legal Calculators and the Tax System

15 Ohio St. Tech. L.J. __ (forthcoming, 2019), UNC Legal Studies Research Paper, UC Irvine School of Law Research Paper No. 2019-40
Number of pages: 17 Posted: 30 Jun 2019 Last Revised: 27 Feb 2020
Joshua D. Blank and Leigh Osofsky
University of California, Irvine School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 100 (283,210)

Abstract:

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Artificial Intelligence, Automation, Tax Simplification, Taxpayer Communication, Transparency, IRS, Tax Compliance, Plain Language

12.

Concentrated Enforcement in a Best-Case Tax Enforcement Regime

2014 IRS Research Bulletin
Number of pages: 14 Posted: 05 Jul 2014 Last Revised: 17 Oct 2014
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill
Downloads 97 (288,903)

Abstract:

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13.

Agency Legislative Fixes

Iowa Law Review, Vol. 105, Forthcoming, UNC Legal Studies Research Paper
Number of pages: 63 Posted: 05 Sep 2019
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill
Downloads 87 (309,407)

Abstract:

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legislation, regulation, legislative drafting mistakes, congressional inaction, tax reform, ACA

14.

Automated Legal Guidance

Cornell Law Review, Forthcoming, UNC Legal Studies Research Paper
Number of pages: 63 Posted: 10 Mar 2020
Joshua D. Blank and Leigh Osofsky
University of California, Irvine School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 80 (325,596)

Abstract:

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Artificial Intelligence, Automation, Tax Simplification, Taxpayer Communication, Transparency, IRS, Tax Compliance, Plain Language, Simplexity

15.

Solving Section 734(b)

Tax Lawyer, Vol. 60, 2007
Posted: 20 Jun 2013
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill

Abstract:

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partnership tax

Other Papers (1)

Total Downloads: 29
1.

How Agencies Communicate

Yale Journal on Regulation, Notice & Comment Blog
Number of pages: 21 Posted: 28 Mar 2018
University of Texas at Austin - School of Law, University of North Carolina (UNC) at Chapel Hill, University of Washington School of Law, University of Washington - School of Law, Yeshiva University - Benjamin N. Cardozo School of Law, University of Iowa - College of Law, Yale University - Law School, Vanderbilt University - Law School, University of Minnesota - Twin Cities - School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law and Brigham Young University - J. Reuben Clark Law School
Downloads 29

Abstract:

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Administrative Law, Administrative Guidance, Communication, Deference, Regulations, Notice-and-Comment, Rulemaking, Examples