Chris William Sanchirico

University of Pennsylvania Carey Law School

Samuel A. Blank Professor of Law, Business, and Public Policy

3501 Sansom Street

Philadelphia, PA 19104

United States

http://www.law.upenn.edu/faculty/csanchir/

University of Pennsylvania Wharton School - Business Economics and Public Policy Department

3641 Locust Walk

Philadelphia, PA 19104-6372

United States

  • University of Pennsylvania Carey Law School

    • Email
    • Tel: 215-898-4220
SCHOLARLY PAPERS

73

DOWNLOADS

24,473

SSRN CITATIONS

98

CROSSREF CITATIONS

92

Ideas:
“  My current research: tax law and policy, with special emphasis on international taxation, the taxation of capital, taxation and distributive justice. Past areas of research: evidence law and policy, game theory  ”

  • University of Pennsylvania Carey Law School

    • Email
    • Tel: 215-898-4220

Scholarly Papers (73)

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1.

The Tax Advantage to Paying Private Equity Fund Managers with Profit Shares: What is it? Why is it Bad?

U of Penn, Inst for Law & Econ Research Paper No. 07-14, University of Chicago Law Review, Vol. 75, 2008, U of Penn Law School, Public Law Research Paper No. 07-28
Number of pages: 83 Posted: 26 Jun 2007 Last Revised: 11 Mar 2013
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 1,866 (15,693)

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Carried interest, private equity, profits interests, carry, capital gains, ordinary income, inputed income, deferral

2.

As American as Apple Inc.: International Tax and Ownership Nationality

Tax Law Review, Vol. 68, No. 2, 2015, pp. 207-274, U of Penn Law School, Public Law Research Paper No. 14-5, U of Penn, Inst for Law & Econ Research Paper No. 14-3
Number of pages: 68 Posted: 11 Feb 2014 Last Revised: 21 Jul 2015
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 1,854 (15,871)
Citation 4

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Ownership nationality, home country bias, home equity bias, home bias, TIC system, CPIS, institutional investment managers, Section 13(f), Investment Company Act, Investment Advisers Act, Forms 13F, N-CSR, N-Q, ADV, PF, 1042-S

3.

Competing Norms and Social Evolution: Is the Fittest Norm Efficient?

Downloads 811 (52,963)

Competing Norms and Social Evolution: Is the Fittest Norm Efficient?

UVA Law School, Legal Studies Working Paper No. 00-15
Number of pages: 47 Posted: 26 May 2000
Paul G. Mahoney and Chris William Sanchirico
University of Virginia School of Law and University of Pennsylvania Carey Law School
Downloads 811 (52,220)
Citation 1

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Competing Norms and Social Evolution: Is the Fittest Norm Efficient?

University of Pennsylvania Law Review, Vol. 149, 2001
Posted: 31 May 2001
Paul G. Mahoney and Chris William Sanchirico
University of Virginia School of Law and University of Pennsylvania Carey Law School

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4.

Do Capital Income Taxes Hinder Growth?

Wharton Public Policy Initiative, Issue Brief, Vol. 1, No. 2, February 2013, U of Penn, Inst for Law & Econ Research Paper No. 13-6
Number of pages: 7 Posted: 22 Feb 2013 Last Revised: 12 Nov 2019
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 794 (54,492)
Citation 1

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capital income taxation, labor income taxation, taxation and savings, taxation and investment

5.

The New US Tax Preference for 'Foreign-Derived Intangible Income'

Tax Law Review, Vol. 71, No. 4, pp. 625-664 2018, U of Penn, Inst for Law & Econ Research Paper No. 18-7
Number of pages: 46 Posted: 30 Apr 2018 Last Revised: 05 Feb 2019
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 707 (63,624)
Citation 4

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International Tax, Tax Cuts and Jobs Act, FDII, Foreign-derived Intangible Income, Global Intangible Low-taxed Income, GILTI, WTO, Agreement on Subsidies and Countervailing Measures, BEPS, Action 5, IP regimes

6.

Inequality and Uncertainty: Theory and Legal Applications

University of Pennsylvania Law Review, Vol. 155, p. 279, 2006, U of Penn Law School, Public Law Working Paper No. 06-02, U of Penn, Inst for Law & Econ Research Paper No. 06-05
Number of pages: 99 Posted: 24 Feb 2006 Last Revised: 21 Dec 2014
Matthew D. Adler and Chris William Sanchirico
Duke University School of Law and University of Pennsylvania Carey Law School
Downloads 699 (64,573)
Citation 3

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Social Welfare, Welfarism, Fairness, Utilitarianism, Consequentialism, Inequality, Equity, Uncertainty, Ex Post Social Welfare, Ex Ante Social Welfare, Cost Benefit Analysis, Pigou-Dalton Principle, Sure Thing Principle, Time Inconsistency, Compensation, Insurance

7.

A Critical Look at the Economic Argument for Taxing Only Labor Income

Tax Law Review, Vol. 63, p. 867, 2010, U of Penn, Inst for Law & Econ Research Paper No. 09-08
Number of pages: 91 Posted: 04 Mar 2009 Last Revised: 12 Feb 2012
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 692 (65,364)

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Tax policy, equity and efficiency, optimal taxation, tax substitution argument, consumption tax versus income tax, Atkinson and Stiglitz, taxes versus legal rules

8.

The Economic Analysis of Evidence, Procedure, and Litigation

U of Penn, Inst for Law & Econ Research Paper No. 06-04
Number of pages: 35 Posted: 26 Jan 2006 Last Revised: 14 Apr 2011
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 666 (68,652)
Citation 4

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Litigation, Procedure, Evidence

9.

Norms, Repeated Games, and the Role of Law

Downloads 594 (79,242)

Norms, Repeated Games, and the Role of Law

UVA Law and Economics Research Paper No. 02-3
Number of pages: 67 Posted: 16 May 2002
Chris William Sanchirico and Paul G. Mahoney
University of Pennsylvania Carey Law School and University of Virginia School of Law
Downloads 594 (78,275)

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Norms, Repeated Games, and the Role of Law

U of Penn. Law School, Public Law Working Paper 41; U of Penn, Inst for Law & Econ Research Paper 03-24
Posted: 06 Aug 2003
Paul G. Mahoney and Chris William Sanchirico
University of Virginia School of Law and University of Pennsylvania Carey Law School

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social norms, game theory, repeated games, counterfactual problem, third-party enforcement problem, subgame perfection, tit-for-tat, def-for-dev, grim strategy

10.

Evidence, Procedure, and the Upside of Cognitive Error

Downloads 583 (81,096)

Evidence, Procedure, and the Upside of Cognitive Error

Stanford Law Review, Vol. 57, Pg. 291, 2004, U of Penn. Law School, Public Law Working Paper No. 50, U of Penn, Inst for Law & Econ Research Paper No. 04-03
Number of pages: 76 Posted: 05 Feb 2004 Last Revised: 11 Mar 2013
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 583 (80,135)
Citation 4

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Evidence, procedure, cognitive error, witnesses, eyewitness testimony, jury deliberation

Evidence, Procedure, and the Upside of Cognitive Error

Posted: 22 Jun 2004
Chris William Sanchirico
University of Pennsylvania Carey Law School

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Evidence, Procedure, Cognitive Error, Cognitive Biases and Illusions, Cross Examination, Witness Preparation, Real Evidence, Eyewitness Memory

11.

Character Evidence and the Object of Trial

Downloads 567 (83,992)

Character Evidence and the Object of Trial

Number of pages: 74 Posted: 22 Feb 2001
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 567 (83,019)
Citation 4

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Character Evidence and the Object of Trial

Posted: 24 Apr 2001
Chris William Sanchirico
University of Pennsylvania Carey Law School

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12.

The Burden of Proof in Civil Litigation: A Simple Model of Mechanism Design

Downloads 534 (90,575)

The Burden of Proof in Civil Litigation: A Simple Model of Mechanism Design

International Review of Law and Economics, 1997
Number of pages: 17 Posted: 20 Feb 1996 Last Revised: 22 May 2012
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 534 (89,589)
Citation 3

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The Burden of Proof in Civil Litigation: A Simple Model of Mechanism Design

Appeared in The International Review of Law and Economics, Vol. 17, No. 3 (1997).
Posted: 24 May 1998
Chris William Sanchirico
University of Pennsylvania Carey Law School

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13.

Environmental Self-Auditing: Setting the Proper Incentives for Discovering and Correcting Environmental Harm

USC Law School Working Paper No. 98-18; Columbia Univ Econ Dept Discussion Paper No. 9798-10
Number of pages: 35 Posted: 03 Dec 1998
Alexander Pfaff and Chris William Sanchirico
Duke University - Policy, Economics, Environment and University of Pennsylvania Carey Law School
Downloads 523 (92,935)
Citation 2

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14.

Taxing Carried Interest: The Problematic Analogy to 'Sweat Equity'

U of Penn, Inst for Law & Econ Research Paper No. 07-22, Tax Notes, Vol. 117, p. 239, October 15, 2007
Number of pages: 7 Posted: 20 Sep 2007 Last Revised: 23 Oct 2007
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 519 (93,821)

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Carried Interest, Carry, Profits Interest, Sweat Equity, Private Equity

15.

General and Specific Legal Rules

U of Penn, Inst for Law & Econ Research Paper 04-13
Number of pages: 29 Posted: 20 Jul 2004
Paul G. Mahoney and Chris William Sanchirico
University of Virginia School of Law and University of Pennsylvania Carey Law School
Downloads 512 (95,364)

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legal rules, general versus specific rules, lobbying, rules versus standards, simple versus complex rules

16.

The Continuing Debate on Equity and Efficiency in the Law: A Counter-Response to Kaplow and Shavell (2000)

UVA Law School, Law-Economics Research Paper No. 00-19
Number of pages: 28 Posted: 26 Sep 2000 Last Revised: 09 May 2008
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 512 (95,364)
Citation 1

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Optimal Taxation, Equity, Income Tax Only Results

17.

Collusion and Price Rigidity

Downloads 508 (96,273)
Citation 44

Collusion and Price Rigidity

MIT Department of Economics Working Paper No. 98-23 and USC Law School Working Paper No. 98-15
Number of pages: 60 Posted: 11 Dec 1998
Susan Athey, Kyle Bagwell and Chris William Sanchirico
Stanford Graduate School of Business, Stanford University - Department of Economics and University of Pennsylvania Carey Law School
Downloads 508 (95,255)
Citation 46

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Collusion and Price Rigidity

The Review of Economic Studies, Forthcoming
Posted: 27 Dec 2002
Susan Athey, Kyle Bagwell and Chris William Sanchirico
Stanford Graduate School of Business, Stanford University - Department of Economics and University of Pennsylvania Carey Law School

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18.

Fee Shifting in Litigation: Survey and Assessment

University of Pennsylvania Institute for Law and Economics Research Paper No. 10-30
Number of pages: 41 Posted: 25 Nov 2010
Avery W. Katz and Chris William Sanchirico
Columbia University - Law School and University of Pennsylvania Carey Law School
Downloads 505 (96,982)
Citation 4

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Litigation, Legal Costs, Legal Fees, Legal Fee Shifting, Offer of Judgment Rules, Payment Into Court Rules, Rule 68

19.

Should Plaintiffs Win What Defendants Lose?: Litigation Stakes, Litigation Effort, and the Benefits of 'Decoupling'

Downloads 481 (102,375)

Should Plaintiffs Win What Defendants Lose?: Litigation Stakes, Litigation Effort, and the Benefits of 'Decoupling'

USC CLEO Research Paper No. C02-7; and UVA Law and Economics Research Paper No. 02-1
Number of pages: 36 Posted: 12 Apr 2002
Albert H. Choi and Chris William Sanchirico
University of Michigan Law School and University of Pennsylvania Carey Law School
Downloads 481 (101,810)
Citation 17

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Should Plaintiffs Win What Defendants Lose?: Litigation Stakes, Litigation Effort, and the Benefits of 'Decoupling'

U of Penn, Inst for Law & Econ Research Paper 04-02; USC CLEO Research Paper No. C02-7
Posted: 19 Jan 2004
Albert H. Choi and Chris William Sanchirico
University of Michigan Law School and University of Pennsylvania Carey Law School

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20.

Optimal Tax Policy and the Symmetries of Ignorance

Tax Law Review, Vol. 66, p. 1, 2012, University of Pennsylvania, Institute for Law & Economic Research Paper No. 11-19, U of Penn Law School, Public Law Research Paper No. 11-21
Number of pages: 62 Posted: 03 Jun 2011 Last Revised: 14 Jul 2016
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 473 (104,935)
Citation 2

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Consumption Taxation, Income Taxation, Taxation of Capital Earnings, Inheritance Taxation, Redistributional Legal Rules, Optimal Taxation, Optimal Income Taxation, Optimal Redistribution, Policy Uncertainty

21.

Evidence Tampering

Downloads 473 (104,935)

Evidence Tampering

Duke Law Journal, Vol. 53, Pg. 1215, 2004, U of Penn, Inst for Law & Econ Research Paper 03-41, UVA Law & Econ Research Paper 02-19, UVA School of Law, Public Law Research Paper 02-22
Number of pages: 122 Posted: 14 Dec 2003 Last Revised: 05 Jun 2009
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 473 (103,857)
Citation 6

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Evidence Tampering

Posted: 06 Aug 2003
Chris William Sanchirico
University of Pennsylvania Carey Law School

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perjury, obstruction of justice, contempt, evidence tampering, spoliation, document retention policy, discovery sanctions, Rule 11 sanctions, inherent powers, spoliation tort, professional responsibility

22.

Why Is the Distribution of Wealth More Unequal than the Distribution of Income: The Importance of Gifts and Bequests in Economic Inequality

Number of pages: 67 Posted: 08 Mar 2015
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 470 (105,723)

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Distribution of Income, Distribution of Wealth, Bequests, Gifts, Estate and Gift Tax, Inheritance, Inheritance Tax

23.

Evidentiary Arbitrage: The Fabrication of Evidence and the Verifiability of Contract Performance

Downloads 447 (112,181)

Evidentiary Arbitrage: The Fabrication of Evidence and the Verifiability of Contract Performance

Number of pages: 34 Posted: 15 Jul 2004
Chris William Sanchirico and George G. Triantis
University of Pennsylvania Carey Law School and Stanford Law School
Downloads 447 (111,041)
Citation 2

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Evidentiary Arbitrage: The Fabrication of Evidence and the Verifiability of Contract Performance

The Journal of Law, Economics, & Organization, Vol. 24, Issue 1, pp. 72-94, 2008
Posted: 23 Jun 2008
Chris William Sanchirico and George G. Triantis
University of Pennsylvania Carey Law School and Stanford Law School

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24.

A Primary Activity Approach to Proof Burdens

Journal of Legal Studies, Vol. 37, 2008, U of Penn, Inst for Law & Econ Research Paper No. 06-03
Number of pages: 46 Posted: 30 Jan 2006 Last Revised: 10 Apr 2012
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 426 (118,701)
Citation 8

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Burden of Proof, Burden of Production, Burden of Persuasion, Procedure, Evidence, Litigation

25.

Detection Avoidance

New York University Law Review, Vol. 81, Pg. 1331, 2006, U of Penn, Inst for Law & Econ Research Paper No. 05-18, NYU, Law and Economics Research Paper No. 05-18
Number of pages: 69 Posted: 15 Aug 2005 Last Revised: 05 Jun 2009
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 403 (126,575)
Citation 2

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Evidence, Procedure, Criminal Law, Administrative Law, Public Enforcement, Obstruction of Justice, Perjury, Discovery Sanctions, Spoliation, Document Retention Policies, Document Destruction

26.

The New Efficiency Rationale: An Internal Critique

University of Virginia School of Law, Legal Studies Working Paper No. 00-5
Number of pages: 65 Posted: 23 Dec 1999
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 402 (126,952)
Citation 1

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27.

Taxes Versus Legal Rules as Instruments for Equity: A More Equitable View

Downloads 344 (150,861)
Citation 15

Taxes Versus Legal Rules as Instruments for Equity: A More Equitable View

USC Law School Working Paper No. 98-21; Columbia Econ Dept. Discussion Paper No. 9798-04
Number of pages: 38 Posted: 25 Dec 1997
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 278 (187,717)
Citation 16

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Taxes Versus Legal Rules as Instruments for Equity: A More Equitable View

Journal of Legal Studies, June 2000
Number of pages: 24 Posted: 07 Feb 2000 Last Revised: 05 Apr 2012
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 66 (583,783)

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28.

Tax Eclecticism

Tax Law Review, Vol. 64, No. 2, pp. 149-228, 2011, U of Penn, Inst for Law & Econ Research Paper No. 09-38, U of Penn Law School, Public Law Research Paper No. 09-29
Number of pages: 80 Posted: 19 Oct 2009 Last Revised: 25 May 2011
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 339 (153,219)
Citation 1

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Tax policy, equity and efficiency, optimal taxation, tax substitution argument, consumption tax versus income tax, Atkinson and Stiglitz, taxes versus legal rules

29.

Big Field, Small Potatoes: An Empirical Assessment of Epa's Self-Audit Policy

Number of pages: 30 Posted: 23 Nov 2004
Alexander Pfaff, Chris William Sanchirico, John Lee and Daniel Prager
Duke University - Policy, Economics, Environment, University of Pennsylvania Carey Law School, Columbia University, Graduate School of Arts and Sciences, Department of Economics and Columbia University, Graduate School of Arts and Sciences, Department of Economics
Downloads 335 (155,162)
Citation 7

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30.

A Game-theoretic Analysis of Global Minimum Tax Design: Country-by-Country v. Global Averaging

U of Penn, Inst for Law & Econ Research Paper No. 22-19
Number of pages: 31 Posted: 27 Mar 2022 Last Revised: 23 May 2022
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 296 (176,851)

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Global minimum tax, country-by-country, Global Anti-Base Erosion Rules, GloBE, Pillar Two, Global Intangible Low-Taxed Income, GILTI, GILTI High-tax Exception, GILTI HTE, Base erosion, Global tax reform

31.

Progressivity and Potential Income: Measuring the Effect of Changing Work Patterns on Income Tax Progressivity

Columbia Law Review, Vol. 108, Pg. 1551, 2008, 2nd Annual Conference on Empirical Legal Studies Paper, U of Penn, Inst for Law & Econ Research Paper No. 07-02, U of Penn Law School, Public Law Working Paper No. 07-03
Number of pages: 59 Posted: 05 Feb 2007 Last Revised: 08 Mar 2012
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 292 (179,432)

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Income taxation, progressivity, endowment taxation, work patterns, potential income, tax incidence, redistribution

32.

Expensing and Interest in the GOP Blueprint: Good Deal? Good Idea?

Tax Notes, April 17, 2017, pp. 339-350, U of Penn, Inst for Law & Econ Research Paper No. 17-4
Number of pages: 12 Posted: 31 Jan 2017 Last Revised: 02 May 2017
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 285 (184,001)

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Expensing, Interest, Depreciation, Tax Reform Blueprint, Business Investment

33.

Games, Information and Evidence Production, with Application to English Legal History

Downloads 258 (203,404)

Games, Information and Evidence Production, with Application to English Legal History

Columbia Working Paper No. 9596-03 and 9798-06
Number of pages: 42 Posted: 07 Dec 1999
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 258 (202,488)
Citation 4

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Games, Information, and Evidence Production: With Application to English Legal History

American Law and Economics Review, Vol. 2, No. 2, pp. 342-380, 2000
Posted: 29 Feb 2008
Chris William Sanchirico
University of Pennsylvania Carey Law School

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Games, Information and Evidence Production: With Application to English Legal History

Posted: 07 Dec 1999
Chris William Sanchirico
University of Pennsylvania Carey Law School

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34.

The Deferral Effects of Passing Through Foreign Subsidiaries’ Passive Income

U of Penn, Inst for Law & Econ Research Paper No. 15-25
Number of pages: 40 Posted: 17 Jul 2015 Last Revised: 17 Jan 2016
Chris William Sanchirico and Reed Shuldiner
University of Pennsylvania Carey Law School and University of Pennsylvania Law School
Downloads 254 (206,602)

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international tax, deferral, lockout, repatriation, pass-through, realization, controlled foreign corporations, subpart F, foreign base company income, passive foreign holding company income, foreign tax credit, deemed paid foreign tax credit, previously taxed earnings and profits, previously taxed

35.

Harnessing Adversarial Process: Optimal Strategic Complementarities in Litigation

U of Penn, Inst. for Law & Econ Research Paper No. 05-01, NYU, Law and Economics Research Paper No. 05-15
Number of pages: 27 Posted: 04 Feb 2005
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 254 (206,602)
Citation 3

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Evidence, procedure, litigation, adversarial process, strategic complementarities, burden of proof, contributory negligence

36.

Models of Evidence: Survey and Assessment

University of Pennsylvania Institute for Law & Economics Research Paper No. 10-28
Number of pages: 61 Posted: 07 Nov 2010 Last Revised: 20 Jun 2011
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 246 (213,196)
Citation 4

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Litigation, Evidence, Game Theory and Evidence, Information Economics and Evidence, Asymmetric Information and Evidence, Verifiability, Provability, Partial Provability, Signaling and Evidence, Endogenous Cost Signaling, Correlated Private Information, Correlated Types

37.

Enforcement by Hearing: An Integrated Model of Evidence Production

Columbia Economics Department Discussion Paper No. 9596-03
Number of pages: 43 Posted: 18 Mar 1996 Last Revised: 01 May 2012
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 246 (213,196)
Citation 9

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38.

Relying on the Information of Interested - and Potentially Dishonest - Parties

Downloads 243 (215,674)

Relying on the Information of Interested - and Potentially Dishonest - Parties

UVA Law School, Legal Studies Working Paper No. 00-12
Number of pages: 38 Posted: 12 Feb 2001
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 243 (214,854)

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Relying on the Information of Interested-And Potentially Dishonest-Parties

American Law and Economics Review, Vol. 3, No. 2, pp. 320-357, 2001
Posted: 29 Feb 2008
Chris William Sanchirico
University of Pennsylvania Carey Law School

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Relying on the Information of Interested - and Potentially Dishonest - Parties

Posted: 21 May 2000
Chris William Sanchirico
University of Pennsylvania Carey Law School

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39.

'What Makes the Engine Go': Cognitive Limits and Cross-Examination

U of Penn Law School, Public Law Research Paper No. 09-16, U of Penn, Inst for Law & Econ Research Paper No. 09-21
Number of pages: 19 Posted: 02 Jul 2009
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 232 (225,693)

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Cross-examination, cognitive limits, witnesses

40.

Tax Inertia: A General Framework with Specific Application to Contemporary Business Tax Reform

Tax Law Review, Vol. 69, P. 135, 2016, U of Penn, Inst for Law & Econ Research Paper No. 15-20
Number of pages: 97 Posted: 15 Jun 2015 Last Revised: 02 Jun 2017
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 231 (226,639)

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Business taxation, Business tax reform, lockout, lock-in, tax deferral, tax timing, corporate tax reform, repatriation, realization, entity choice

41.

Why the Optimal Long-Run Tax Rate on Capital is Zero…or Very High: The Missing Explanation

Florida Tax Review, Volume 25, Issue 1, pp. 216-271 (2021), U of Penn, Inst for Law & Econ Research Paper No. 20-33
Number of pages: 56 Posted: 01 May 2020 Last Revised: 20 Apr 2022
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 220 (237,338)

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Taxation of Capital, Wealth Tax, Capital Gains, Optimal Long-Run Tax on Capital, Optimal Taxation, Judd model, Straub and Werning variant

42.

Finding Error

Number of pages: 20 Posted: 01 Dec 2003
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 216 (241,381)

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hindsight bias, evidence, cognitive error, probability

43.

Optimal Redistributional Instruments in Tax Policy and Law & Economics: Survey and Assessment

U of Penn, Inst for Law & Econ Research Paper No. 17-17
Number of pages: 33 Posted: 22 Apr 2017 Last Revised: 19 Feb 2018
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 214 (243,552)

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Tax Policy, Law and Economics, Redistribution, Equity, Tax Substitution Argument, Tax Eclecticism, Policy Uncertainty

44.

A Counter-Reply to Professors Bankman and Weisbach

Tax Law Review, Vol. 64, No. 4, pp. 551-561, 2011, U of Penn Law School, Public Law Research Paper No. 11-31, U of Penn, Inst for Law & Econ Research Paper No. 11-25
Number of pages: 12 Posted: 09 Aug 2011 Last Revised: 07 Oct 2011
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 212 (245,646)

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Tax Policy, Equity And Efficiency, Optimal Taxation, Tax Substitution Argument, Consumption Tax Versus Income Tax, Atkinson and Stiglitz, Taxes Versus Legal Rules

45.

Detection Avoidance and Enforcement Theory: Survey and Assessment

U of Penn, Inst for Law & Econ Research Paper Series No. 10-29
Number of pages: 36 Posted: 09 Nov 2010 Last Revised: 17 Jun 2011
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 211 (246,693)
Citation 4

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Perjury, Obstruction, Contempt, Evidence Tampering, Witness Intimidation, Discovery Sanctions, Spoliation, Evidence Destruction, Document Retention Policies, Detection Avoidance, Sanctioning Detection Avoidance, Recursivity of Detection Avoidance, Technological Approach to Detection Avoidance

46.

Should a Global Minimum Tax be Country-by-Country?

U of Penn, Inst for Law & Econ Research Paper No. 22-24
Number of pages: 12 Posted: 25 May 2022 Last Revised: 12 Apr 2023
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 208 (249,989)

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Global minimum tax, country-by-country, Global Anti-Base Erosion Rules, GloBE, Pillar Two, Global Intangible Low-Taxed Income, GILTI, GILTI High-tax Exception, GILTI HTE, Base erosion, Global tax reform

47.

Policy Uncertainty and Optimal Taxation

U of Penn, Inst for Law & Econ Research Paper No. 10-23
Number of pages: 37 Posted: 11 Oct 2010 Last Revised: 23 Oct 2011
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 207 (251,060)
Citation 1

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Policy uncertainty, optimal taxation, optimal redistribution, optimal policy, taxes versus legal rules, capital earnings taxation, consumption taxation, inheritance taxation, income taxation

48.

Earnings Stripping under the BEAT

U of Penn, Inst for Law & Econ Research Paper No. 19-25, Tax Law Review, Vol. 73, Issue 1 (2020)
Number of pages: 46 Posted: 29 May 2019 Last Revised: 30 Nov 2020
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 205 (253,296)

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BEAT, Earnings stripping, Interest stripping, Base erosion, Base erosion anti-abuse tax, Business interest limitation, 163(j), inventoriable costs, capitalization, costs of goods sold

49.

The Role of Absolute Continuity in Merging of Opinions and Rational Learning

Number of pages: 31 Posted: 01 Feb 1997
Ronald I. Miller and Chris William Sanchirico
NERA Economic Consulting and University of Pennsylvania Carey Law School
Downloads 174 (293,072)
Citation 2

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50.

Almost Everybody Disagrees Almost All the Time: The Genericity of Weakly Merging Nowhere

Columbia Economics Dept, Discussion Paper Series No. 9697-25
Number of pages: 22 Posted: 10 Oct 1997
Ronald I. Miller and Chris William Sanchirico
NERA Economic Consulting and University of Pennsylvania Carey Law School
Downloads 160 (314,755)
Citation 9

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51.

Pass-Through, Public Trading, and the Dubious Obstacle of Inside Basis Adjustments

Tax Law Review, Vol. 74, pp. 129-173 (2020), U of Penn, Inst for Law & Econ Research Paper No. 17-20
Number of pages: 46 Posted: 16 May 2017 Last Revised: 19 Aug 2021
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 158 (318,098)

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partnership taxation, inside basis adjustments, corporate integration, realization, recognition, tax-timing, deferral

52.

Self-Constructed Assets and Efficient Tax Timing

U of Penn, Inst for Law & Econ Research Paper No. 13-22
Number of pages: 36 Posted: 02 May 2013 Last Revised: 11 Nov 2014
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 135 (360,932)

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Tax-rate invariance, firm investment decisions, depreciation, capitalization, self-constructed assets, capital carrying cost allowance, uniform capitalization rules (UNICAP)

53.

KISS the Tax Blueprint Goodbye: Meet the 25-25-25 Plan

Tax Notes, October 2, 2017. pp 87-98, U of Penn, Inst for Law & Econ Research Paper No. 17-35
Number of pages: 12 Posted: 15 Aug 2017 Last Revised: 16 Oct 2017
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 132 (367,152)

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Tax Reform, Corporate Tax, Territorial, Repatriation, Competitiveness

54.

The Ramsey Rule at 100: Paring Back the Overgrowth

U of Penn, Inst for Law & Econ Research Paper No. 21-25
Number of pages: 75 Posted: 23 Sep 2021 Last Revised: 13 Dec 2021
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 122 (389,738)

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Optimal taxation, Ramsey rule, inverse elasticity rule, distortion, deadweight loss, revenue externalities

55.

Good Tags, Bad Tags

U of Penn, Inst for Law & Econ Research Paper No. 13-24
Number of pages: 14 Posted: 20 Jul 2013 Last Revised: 27 Jul 2013
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 108 (425,894)
Citation 1

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Tags, optimal taxation, policy uncertainty

56.

Minimal Inclusive Sets in Special Classes of Games

Columbia University Discussion Paper No. 9596-23 and 9798-11
Number of pages: 38 Posted: 24 Feb 1998
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 97 (458,690)

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57.

Digital Services Taxes This Time Around

U of Penn, Inst for Law & Econ Research Paper No. 22-37, 2022
Number of pages: 11 Posted: 04 Oct 2022
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 94 (468,219)

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International Taxation, Digital Services Taxes, Pillar 1, Permanent Establishment, BEPS

58.

Decoupling as Transactions Tax

Journal of Legal Studies, Vol. 39, No. 2, 2010, U Illinois Law & Economics Research Paper No. LE07-029
Number of pages: 24 Posted: 31 Aug 2007 Last Revised: 21 Oct 2010
Nuno Garoupa and Chris William Sanchirico
George Mason University - Antonin Scalia Law School and University of Pennsylvania Carey Law School
Downloads 82 (509,349)

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decoupling, contracts, torts, private versus social surplus

59.

Web Appendix for 'Pass-Through, Public Trading, and the Dubious Obstacle of Inside Basis Adjustments'

Number of pages: 7 Posted: 17 May 2017 Last Revised: 12 Oct 2020
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 75 (536,650)

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partnership taxation, inside basis adjustments, corporate integration, realization, recognition, tax-timing, deferral

60.

Web Appendix to: 'Tax Inertia: A General Framework with Specific Application to Contemporary Business Tax Reform'

U of Penn, Inst for Law & Econ Research Paper No. 15-21
Number of pages: 96 Posted: 17 Jun 2015 Last Revised: 19 Dec 2015
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 74 (540,776)

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Business taxation, business tax reform, lockout, lock-in, tax deferral, tax timing, corporate tax reform, repatriation, realization, entity choice

61.

Web Appendix to 'The Tax Advantage to Paying Private Equity Fund Managers with Profit Shares: What is it? Why is it Bad?'

U of Penn, Inst for Law & Econ Research Paper No. 07-14a, U of Penn Law School, Public Law Research Paper No. 07-28a
Number of pages: 11 Posted: 07 Mar 2012 Last Revised: 06 Apr 2012
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 68 (566,207)
Citation 4

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Private equity, profits interests, carry, capital gains, ordinary income, inputed income, deferral

62.

Web Appendix for 'Expensing and Interest in the GOP Blueprint: Good Deal? Good Idea?'

Number of pages: 3 Posted: 05 Apr 2017 Last Revised: 02 Dec 2017
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 62 (593,549)

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63.

Web Appendix for 'Optimal Tax Policy and the Symmetries of Ignorance'

Number of pages: 42 Posted: 02 Dec 2011 Last Revised: 11 Apr 2012
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 62 (593,549)

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Consumption Taxation, Income Taxation, Taxation of Capital Earnings, Inheritance Taxation, Redistributional Legal Rules, Optimal Taxation, Optimal Income Taxation, Optimal Redistribution, Policy Uncertainty

64.

A Probabilistic Model of Learning in Games

Econometrica Vol. 96, No. 6, pp. 1375-1393, 1996
Number of pages: 21 Posted: 11 Feb 1998 Last Revised: 17 Nov 2010
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 61 (598,447)

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Learning in Games, CURBS, Nash Equilibrium, Rationalizability

65.

Web Appendix for 'A Critical Look at the Economic Argument for Taxing Only Labor Income'

Number of pages: 81 Posted: 21 Sep 2010 Last Revised: 16 Dec 2020
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 57 (618,625)
Citation 4

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Optimal Tax, Consumption Tax, Income Tax

66.

Web Appendix for ‘Tax Eclecticism’

Number of pages: 47 Posted: 28 May 2010 Last Revised: 20 Feb 2011
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 57 (618,625)
Citation 2

Abstract:

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67.

Web Appendices to 'Progressivity and Potential Income: Measuring the Effect of Changing Work Patterns on Income Tax Progressivity'

Number of pages: 98 Posted: 08 Mar 2012
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 53 (639,925)

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Income taxation, progressivity, endowment taxation, work patterns, potential income, tax incidence, redistribution

68.

Web Appendix to 'Detection Avoidance'

Number of pages: 13 Posted: 11 Nov 2010
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 34 (761,671)

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Detection Avoidance, Recursivity of Detection Avoidance, Technological Approach, Sanctioning Detection Avoidance

69.

Web Appendix to: Why the Optimal Long-Run Tax Rate on Capital is Zero...or Very High: The Missing Explanation

U of Penn, Inst for Law & Econ Research Paper No. 20-34
Number of pages: 33 Posted: 01 May 2020 Last Revised: 15 Dec 2021
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 28 (808,837)

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70.

Web Appendix to 'The Ramsey Rule at 100: Paring Back the Overgrowth'

U of Penn, Inst for Law & Econ Research Paper No. 21-26
Number of pages: 52 Posted: 27 Sep 2021 Last Revised: 13 Dec 2021
Chris William Sanchirico
University of Pennsylvania Carey Law School
Downloads 11 (968,379)

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71.

Taxing Carry: The Problematic Analogy to 'Sweat Equity'

Tax Notes, Vol. 117, No. 3, October 15, 2007, U of Penn, Inst for Law & Econ Research Paper No. 07-27
Posted: 12 Oct 2007 Last Revised: 21 Oct 2007
Chris William Sanchirico
University of Pennsylvania Carey Law School

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72.

Deconstructing the New Efficiency Rationale

Cornell Law Review, Vol. 86, No. 6
Posted: 27 Feb 2001
Chris William Sanchirico
University of Pennsylvania Carey Law School

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73.

Environmental Self-Auditing: Setting the Proper Incentives for Discovery and Correction of Environmental Harm

Posted: 12 Jan 2000
Chris William Sanchirico and Alexander Pfaff
University of Pennsylvania Carey Law School and Duke University - Policy, Economics, Environment

Abstract:

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