Zachary D. Liscow

Yale University - Law School

Associate Professor

127 Wall St.

New Haven, CT 06511

United States

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 5,761

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Top 5,761

in Total Papers Downloads

10,573

SSRN CITATIONS
Rank 11,396

SSRN RANKINGS

Top 11,396

in Total Papers Citations

54

CROSSREF CITATIONS

52

Scholarly Papers (26)

1.

Infrastructure Costs

American Economic Journal: Applied (forthcoming)
Number of pages: 101 Posted: 05 Aug 2019 Last Revised: 22 Apr 2022
Leah Brooks and Zachary D. Liscow
George Washington University - Trachtenberg School of Public Policy and Public Administration and Yale University - Law School
Downloads 1,621 (15,760)
Citation 7

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infrastructure, highways, public participation, environmental review

2.

Is Efficiency Biased?

University of Chicago Law Review, Vol. 85, 2018
Number of pages: 70 Posted: 16 Aug 2017 Last Revised: 18 Jan 2019
Zachary D. Liscow
Yale University - Law School
Downloads 1,386 (19,985)
Citation 4

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law and economics, efficiency, inequality, tax policy, political economy

3.

Why Is So Much Redistribution In-Kind and Not in Cash? Evidence from a Survey Experiment

National Tax Journal (forthcoming)
Number of pages: 79 Posted: 30 Sep 2020 Last Revised: 08 Feb 2022
Zachary D. Liscow and Abigail D. Pershing
Yale University - Law School and Yale Law School
Downloads 648 (57,813)
Citation 1

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redistribution, survey experiment, social economics, in-kind, cash, universal basic income, paternalism, self-control mechanisms, behavioral economics, inequality

The Psychology of Taxing Capital Income: Evidence from a Survey Experiment on the Realization Rule

Journal of Public Economics, Forthcoming
Number of pages: 89 Posted: 18 May 2021 Last Revised: 14 Jul 2022
Zachary D. Liscow and Edward G. Fox
Yale University - Law School and University of Michigan Law School
Downloads 575 (66,562)

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capital income taxation, realization rule, survey experiment, social economics

The Psychology of Taxing Capital Income: Evidence from a Survey Experiment on the Realization Rule

Number of pages: 95 Posted: 10 Nov 2021 Last Revised: 07 Jul 2022
Zachary D. Liscow and Edward G. Fox
Yale University - Law School and University of Michigan Law School
Downloads 25 (682,659)

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capital income taxation, realization rule, survey experiment, social economics

5.

Redistribution for Realists

Iowa Law Review, Vol. 107, 2022
Number of pages: 67 Posted: 25 Feb 2021 Last Revised: 08 Feb 2022
Zachary D. Liscow
Yale University - Law School
Downloads 591 (65,007)

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inequality, law and economics, taxation, transfers, redistribution, cost-benefit analysis

6.

Democratizing Behavioral Economics

Yale Journal on Regulation, Forthcoming, Yale Law & Economics Research Paper Forthcoming
Number of pages: 60 Posted: 26 Jan 2022 Last Revised: 26 Apr 2022
Zachary D. Liscow and Daniel Markovits
Yale University - Law School and Yale Law School
Downloads 510 (78,177)

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behavioral economics, cost-benefit analysis, law and economics, expertise, legal theory

7.

Reducing Inequality on the Cheap: When Legal Rule Design Should Incorporate Equity as Well as Efficiency

Yale Law Journal, Vol. 123, No. 7, 2014
Number of pages: 33 Posted: 19 May 2014
Zachary D. Liscow
Yale University - Law School
Downloads 479 (84,310)

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8.

Ninth Circuit Amicus Brief of 19 Tax Law and Administrative Law Professors, Altera v. Commissioner, Nos. 16-70496, 16-70497

USC Law Legal Studies Paper No. 16-5, USC CLASS Research Paper No. CLASS16-23
Number of pages: 41 Posted: 07 Jul 2016 Last Revised: 05 Aug 2016
Yale University - Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), New York University School of Law, University of Southern California Gould School of Law, Deceased, University of Pennsylvania Carey Law School, Fordham University School of Law, Yale University - Law School, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Virginia School of Law
Downloads 433 (94,964)

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9.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
New York University School of Law, University of Michigan Law School, Stanford Law School, University of Southern California Gould School of Law, New York University School of Law, Fordham University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Hastings Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 400 (104,065)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

10.

The Efficiency of Equity in Local Government Finance

New York University Law Review
Number of pages: 81 Posted: 18 Jan 2015 Last Revised: 30 Apr 2020
Zachary D. Liscow
Yale University - Law School
Downloads 361 (116,904)

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fiscal federalism, tax law, local government law, school finance litigation

11.

Who's In? Who's Out? Policy to Address Job Rationing During Recessions

70 Tax Law Review 627 (2017)
Number of pages: 40 Posted: 18 Jul 2017 Last Revised: 08 Feb 2018
Zachary D. Liscow and William A Woolston
Yale University - Law School and Stanford University - Department of Economics
Downloads 360 (117,279)

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tax policy, income taxation, tax law

12.

Does State Fiscal Relief During Recessions Increase Employment? Evidence from the American Recovery and Reinvestment Act

Chodorow-Reich, Gabriel, Laura Feiveson, Zachary Liscow, and William Gui Woolston. 2012. "Does State Fiscal Relief during Recessions Increase Employment? Evidence from the American Recovery and Reinvestment Act." American Economic Journal: Economic Policy, 4(3): 118-45
Number of pages: 29 Posted: 20 Nov 2011 Last Revised: 18 Sep 2014
Harvard University Department of Economics, Board of Governors of the Federal Reserve System, Yale University - Law School and Stanford University - Department of Economics
Downloads 331 (128,557)
Citation 23

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state fiscal relief, employment outcomes, American Recovery and Reinvestment Act

13.

Innovation Snowballing and Climate Law

Washington University Law Review, Vol. 95, No. 385, 2017
Number of pages: 78 Posted: 06 Mar 2017 Last Revised: 17 Nov 2017
Zachary D. Liscow and Quentin Karpilow
Yale University - Law School and Yale University, Law School, Students
Downloads 300 (142,449)
Citation 2

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Environmental Law, Tax Policy, Innovation, Law and Economics, Intellectual Property

14.

A Case for Higher Corporate Tax Rates

Tax Notes, Volume 167, Number 12 ■ June 22, 2020, U of Michigan Law & Econ Research Paper No. 20-022, U of Michigan Public Law Research Paper No. 680, Yale Law & Economics Research Paper
Number of pages: 20 Posted: 06 Oct 2020 Last Revised: 14 Jan 2021
Edward G. Fox and Zachary D. Liscow
University of Michigan Law School and Yale University - Law School
Downloads 293 (145,960)

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corporate tax, rents, international competition, antitrust, inequality

15.
Downloads 272 (157,527)

Inequality Snowballing

Number of pages: 52 Posted: 12 Feb 2019 Last Revised: 18 Mar 2022
Zachary D. Liscow and Daniel Giraldo Paez
Yale University - Law School and Yale University, Law School, Students
Downloads 242 (176,129)

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economic inequality; torts; dynamics; efficiency

Inequality Snowballing

Number of pages: 53 Posted: 08 Jul 2022
Daniel Giraldo Paez and Zachary D. Liscow
Yale University, Law School, Students and Yale University - Law School
Downloads 30 (645,798)

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taxes and transfers, economic inequality, torts, dynamics, efficiency

Are Court Orders Sticky? Evidence on Distributional Impacts from School Finance Litigation

15 Journal of Empirical Legal Studies 4 (2018)., Yale Law & Economics Research Paper No. 574
Number of pages: 85 Posted: 18 Apr 2017 Last Revised: 20 Feb 2018
Zachary D. Liscow
Yale University - Law School
Downloads 239 (178,353)

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school finance, state supreme courts, law and economics, welfare analysis

Are Court Orders Sticky? Evidence on Distributional Impacts from School Finance Litigation

Journal of Empirical Legal Studies, Vol. 15, Issue 1, pp. 4-40, 2018
Number of pages: 37 Posted: 20 Feb 2018
Zachary D. Liscow
Yale University - Law School
Downloads 1 (929,419)
Citation 2

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17.

Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner

Number of pages: 27 Posted: 15 Oct 2018
University of Texas at Austin - School of Law, Boston College Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), University of Pennsylvania Carey Law School, Fordham University School of Law, Indiana University Maurer School of Law, Yale University - Law School, University of Virginia School of Law, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Houston Law Center
Downloads 239 (178,838)
Citation 1

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Altera, transfer pricing, Section 482, arbitrary and capricious, stock-based compensation

18.

Can America Reduce Highway Spending? Evidence from the States

Economic Analysis and Infrastructure Investment, eds. Edward L. Glaeser & James Poterba (2021)
Number of pages: 44 Posted: 05 Jan 2021 Last Revised: 22 Apr 2022
Leah Brooks and Zachary D. Liscow
George Washington University - Trachtenberg School of Public Policy and Public Administration and Yale University - Law School
Downloads 226 (188,512)

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infrastructure, urban economics, highways

19.

Why Fight Secession? Evidence of Economic Motivations from the American Civil War

Public Choice, Vol. 153, No. 1-2, 2012
Number of pages: 18 Posted: 22 May 2013
Zachary D. Liscow
Yale University - Law School
Downloads 213 (199,392)

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Voting, War, Secession, American Civil War

20.

Beyond Head of Household: Rethinking the Taxation of Single Parents

Tax Law Review
Number of pages: 47 Posted: 23 Feb 2016 Last Revised: 14 Jun 2021
Jacob Goldin and Zachary D. Liscow
Stanford Law School and Yale University - Law School
Downloads 205 (206,664)

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Head of Household, Federal Income Tax, Taxation of the Family, Tax Reform

21.

Counter-Cyclical Bankruptcy Law: An Efficiency Argument for Employment-Preserving Bankruptcy Rules

Columbia Law Review, Vol. 116, 2016
Number of pages: 42 Posted: 25 Nov 2014 Last Revised: 06 Nov 2016
Zachary D. Liscow
Yale University - Law School
Downloads 185 (226,340)
Citation 3

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bankruptcy, law and economics

22.

Do Property Rights Promote Investment but Cause Deforestation? Quasi-Experimental Evidence from Nicaragua

Journal of Environmental Economics and Management, Vol. 65, No. 2, 2013
Number of pages: 21 Posted: 23 Jul 2013 Last Revised: 23 Sep 2014
Zachary D. Liscow
Yale University - Law School
Downloads 169 (244,518)
Citation 3

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property rights, deforestation, investment

23.

Does Legal Status Matter for Educational Choices? Evidence from Immigrant Teenagers

American Law and Economics Review
Number of pages: 64 Posted: 11 Dec 2017 Last Revised: 14 Jun 2021
Zachary D. Liscow and William A Woolston
Yale University - Law School and Stanford University - Department of Economics
Downloads 154 (264,157)
Citation 4

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Demand for schooling, human capital, immigration

24.

Endogeneity in the Environmental Kuznets Curve: An Instrumental Variables Approach

American Journal of Agricultural Economics, 95: 268-274, 2013
Number of pages: 7 Posted: 23 Sep 2014 Last Revised: 18 Oct 2014
C.-Y. Cynthia Lin Lawell and Zachary D. Liscow
Cornell University and Yale University - Law School
Downloads 138 (288,143)

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25.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Boston College Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University (NYU), Loyola Law School Los Angeles, University of Southern California Gould School of Law, Deceased, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 133 (296,373)

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Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

26.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018 Last Revised: 01 Sep 2021
New York University School of Law, University of Michigan Law School, New York University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, University of Richmond - School of Law, University of Pennsylvania Carey Law School, Yale University - Law School, University of Virginia School of Law, Kelley School of Business, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 86 (397,888)

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tax, taxation, public, policy, law, sales, use, state, export, multistate, amicus brief, Supreme Court, jurisprudence, stream of export, constitutional, constitution, commerce, due process, import-export, interstate, clause, stare decisis