Daniel Schaffa

University of Richmond School of Law

Assistant Professor of Law

28 Westhampton Way

Richmond, VA 23173

United States

SCHOLARLY PAPERS

8

DOWNLOADS

879

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (8)

1.

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, Northwestern Pritzker School 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 Law, San Francisco, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 446 (112,626)
Citation 1

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

2.

Nothing Left to Lose? Changes Experienced by Detroit Low- and Moderate-Income Households During the Great Recession

Washington Center for Equitable Growth Working Paper, U of Michigan Law & Econ Research Paper No. 16-019, U of Michigan Public Law Research Paper No. 518
Number of pages: 55 Posted: 11 Sep 2016
Michael S. Barr and Daniel Schaffa
University of Michigan Law School and University of Richmond School of Law
Downloads 139 (353,517)

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3.

The Case for Subsidizing Harm: Constrained and Costly Pigouvian Taxation with Multiple Externalities

The Case for Subsidizing Harm: Constrained and Costly Pigouvian Taxation with Multiple Externalities, International Tax and Public Finance, 29(2) (2022), 408-442.
Number of pages: 41 Posted: 30 Aug 2016 Last Revised: 16 May 2022
Daniel Jaqua and Daniel Schaffa
Albion College and University of Richmond School of Law
Downloads 93 (472,273)

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Administrative cost, Corrective taxation, Externality, Optimal taxation, Optimal tax systems, Pigouvian taxation, Second best

4.

How to Catch Capone: The Optimal Punishment of Interrelated Crimes

Number of pages: 32 Posted: 30 Aug 2016 Last Revised: 22 Sep 2016
Daniel Jaqua and Daniel Schaffa
Albion College and University of Richmond School of Law
Downloads 73 (545,851)

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Crime, criminal sanctions, complement and substitute crimes

5.

The Economic Efficiency Case Against Business Tax Privacy

Seton Hall Law Review, Vol. 50, No. 1, 2019
Number of pages: 52 Posted: 22 Sep 2016 Last Revised: 05 Jan 2020
Daniel Schaffa
University of Richmond School of Law
Downloads 54 (635,575)

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Business Income Tax, Business Tax Privacy, Economic Efficiency, Economic Waste

6.

Federal Collection of State Individual Income Taxes

Number of pages: 27 Posted: 30 Aug 2016
Daniel Schaffa
University of Richmond School of Law
Downloads 53 (641,139)

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Tax collection, joint collection, piggybacking

7.

The Intergenerational Equity Case for a Wealth Tax

University of Cincinnati Law Review, Vol. 90, No. 3, 2022
Number of pages: 44 Posted: 18 May 2022
Daniel Schaffa
University of Richmond School of Law
Downloads 16 (920,062)

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Intergenerational equity, wealth tax, government deficit, government debt, capital levy

8.

Capital Gains Realizations

NBER Working Paper No. w31059
Number of pages: 21 Posted: 27 Mar 2023 Last Revised: 15 May 2023
James R. Hines Jr. and Daniel Schaffa
University of Michigan and University of Richmond School of Law
Downloads 5 (1,020,575)
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