Zachary D. Liscow

Yale University - Law School

Associate Professor

127 Wall St.

New Haven, CT 06511

United States

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 6,709

SSRN RANKINGS

Top 6,709

in Total Papers Downloads

8,521

SSRN CITATIONS
Rank 11,568

SSRN RANKINGS

Top 11,568

in Total Papers Citations

55

CROSSREF CITATIONS

51

Scholarly Papers (25)

1.

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 1,297 (19,732)
Citation 4

Abstract:

Loading...

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

2.

Infrastructure Costs

Number of pages: 94 Posted: 05 Aug 2019 Last Revised: 10 Mar 2020
Leah Brooks and Zachary D. Liscow
George Washington University - Trachtenberg School of Public Policy and Public Administration and Yale University - Law School
Downloads 1,150 (23,655)
Citation 7

Abstract:

Loading...

infrastructure, highways, public participation, environmental review

3.

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 467 (78,827)

Abstract:

Loading...

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

Number of pages: 91 Posted: 18 May 2021 Last Revised: 28 Sep 2021
Zachary D. Liscow and Edward G. Fox
Yale University - Law School and University of Michigan Law School
Downloads 413 (90,283)

Abstract:

Loading...

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: 29 Nov 2021
Zachary D. Liscow and Edward G. Fox
Yale University - Law School and University of Michigan Law School
Downloads 9 (762,510)

Abstract:

Loading...

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

5.

Redistribution for Realists

Number of pages: 65 Posted: 25 Feb 2021
Zachary D. Liscow
Yale University - Law School
Downloads 421 (89,351)

Abstract:

Loading...

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

6.

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 420 (89,351)

Abstract:

Loading...

7.

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
University of Chicago - Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, 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 380 (100,301)
Citation 1

Abstract:

Loading...

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

8.

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 353 (108,919)

Abstract:

Loading...

tax policy, income taxation, tax law

9.

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

Yale Law & Economics Research Paper Forthcoming
Number of pages: 70 Posted: 30 Sep 2020 Last Revised: 23 Feb 2021
Zachary D. Liscow and Abigail D. Pershing
Yale University - Law School and Yale Law School
Downloads 334 (115,909)
Citation 1

Abstract:

Loading...

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

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 331 (117,041)

Abstract:

Loading...

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

11.

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 330 (117,428)
Citation 23

Abstract:

Loading...

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

12.

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 292 (133,770)
Citation 2

Abstract:

Loading...

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

13.

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 255 (153,617)

Abstract:

Loading...

corporate tax, rents, international competition, antitrust, inequality

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 234 (166,576)

Abstract:

Loading...

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 (838,183)
Citation 2
  • Add to Cart

Abstract:

Loading...

15.

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 231 (169,109)
Citation 1

Abstract:

Loading...

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

16.

Inequality Snowballing

Number of pages: 33 Posted: 12 Feb 2019 Last Revised: 03 Sep 2019
Zachary D. Liscow and Daniel Giraldo Paez
Yale University - Law School and Yale University, Law School, Students
Downloads 210 (185,101)

Abstract:

Loading...

economic inequality; torts; dynamics; efficiency

17.

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 205 (189,192)

Abstract:

Loading...

Voting, War, Secession, American Civil War

18.

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 198 (195,385)

Abstract:

Loading...

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

19.

Can America Reduce Highway Spending? Evidence from the States

Yale Law & Economics Research Paper Forthcoming
Number of pages: 59 Posted: 05 Jan 2021
Leah Brooks and Zachary D. Liscow
George Washington University - Trachtenberg School of Public Policy and Public Administration and Yale University - Law School
Downloads 187 (205,642)

Abstract:

Loading...

infrastructure, urban economics, highways

20.

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 178 (214,769)
Citation 3

Abstract:

Loading...

bankruptcy, law and economics

21.

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 150 (248,050)
Citation 3

Abstract:

Loading...

property rights, deforestation, investment

22.

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 149 (249,325)
Citation 4

Abstract:

Loading...

Demand for schooling, human capital, immigration

23.

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 126 (284,099)

Abstract:

Loading...

24.

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 115 (303,356)

Abstract:

Loading...

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

25.

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
University of Chicago - Law School, 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 85 (369,674)

Abstract:

Loading...

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