Brian D. Galle

Georgetown University Law Center

Professor

600 New Jersey Avenue, NW

Washington, DC 20001

United States

SCHOLARLY PAPERS

69

DOWNLOADS
Rank 3,433

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Top 3,433

in Total Papers Downloads

15,595

SSRN CITATIONS
Rank 16,162

SSRN RANKINGS

Top 16,162

in Total Papers Citations

26

CROSSREF CITATIONS

42

Scholarly Papers (69)

1.

The Law Review Submission Process: A Guide for (and by) the Perplexed

Number of pages: 14 Posted: 14 Aug 2016
Brian D. Galle
Georgetown University Law Center
Downloads 1,306 (21,772)
Citation 2

Abstract:

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law review submissions, legal academy, alleged humor

2.

Tax Fairness

65 Washington and Lee Law Review 1323 (2008), FSU Law and Economics Research Paper No. 07-34, FSU College of Law, Public Law Research Paper No. 300
Number of pages: 59 Posted: 04 Nov 2007 Last Revised: 14 Jun 2013
Brian D. Galle
Georgetown University Law Center
Downloads 644 (58,256)
Citation 1

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tax, horizontal equity, ability to pay, distributive justice, welfare economics

3.

Muni Bonds and the Commerce Clause After United Haulers

Tax Notes, Vol. 115, June 11, 2007, State Tax Notes, Vol. 44, No. 12, June 18, 2007, Georgetown Public Law Research Paper No. 987511, FSU College of Law, Public Law Research Paper No. 256
Number of pages: 11 Posted: 21 May 2007
Ethan Yale and Brian D. Galle
University of Virginia School of Law and Georgetown University Law Center
Downloads 560 (69,559)

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dormant commerce clause, municipal bonds, market participation, state and local tax

4.

Laboratories of Democracy? Policy Innovation in Decentralized Governments

Emory Law Journal, Vol. 58, p. 1333, 2009, Georgetown Public Law Research Paper No. 1198835, FSU College of Law, Public Law Research Paper No. 319, FSU College of Law, Law, Business & Economics Paper No. 08-12
Number of pages: 68 Posted: 06 Aug 2008 Last Revised: 18 Jun 2009
Brian D. Galle and Joseph Kieran Leahy
Georgetown University Law Center and South Texas College of Law - Houston
Downloads 462 (88,067)

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laboratories of democracy, federalism, fiscal federalism, corporate charters, democratic experimentalism, policy innovation, diffusion, public choice, positive political theory

5.

Hidden Taxes

Washington University Law Review, Forthcoming, FSU College of Law, Public Law Research Paper No. 360, Georgetown Law and Economics Research Paper No. 1359865, FSU College of Law, Law, Business & Economics, No. 09-13
Number of pages: 57 Posted: 15 Mar 2009 Last Revised: 16 Jun 2011
Brian D. Galle
Georgetown University Law Center
Downloads 443 (92,450)
Citation 1

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taxation, optimal taxation, behavioral law and economics, bounded rationality, hidden taxes, tax salience, redistribution, cognitive bias, debiasing

6.

Conditional Taxation and the Constitutionality of Health Care Reform

Yale Law Journal Online, Forthcoming, FSU College of Law, Public Law Research Paper No. 438
Number of pages: 8 Posted: 04 Apr 2010 Last Revised: 05 Jul 2010
Brian D. Galle
Georgetown University Law Center
Downloads 425 (97,028)

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Health Care Reform, Individual Responsibility, Insurance Mandate, Taxing Clause, Spending Clause, Taxing Power, General Welfare, Direct Tax

7.

Tax, Command -- or Nudge?: Evaluating the New Regulation

Texas Law Review, Forthcoming
Number of pages: 52 Posted: 29 Aug 2013 Last Revised: 16 Oct 2013
Brian D. Galle
Georgetown University Law Center
Downloads 414 (99,985)
Citation 1

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nudge, choice of instruments, Pigouvian tax, behavioral law & economics, choice architecture, sticky default

8.

Keep Charity Charitable

Texas Law Review, Vol. 88, 2010, FSU College of Law, Public Law Research Paper No. 420, FSU College of Law, Law, Business & Economics Paper No. 10-2
Number of pages: 21 Posted: 06 Jan 2010 Last Revised: 17 Jun 2010
Brian D. Galle
Georgetown University Law Center
Downloads 377 (111,308)
Citation 1

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nonprofit organizations, charity, for-profit charity, venture entrepreneurship, warm glow, section 170, privatization

9.

The Role of Charity in a Federal System

William & Mary Law Review, Vol. 53, No. 3, 2012, FSU College of Law, Public Law Research Paper No. 394, FSU College of Law, Law, Business & Economics Paper No. 09-25, Boston College Law School Legal Studies Research Paper No. 268
Number of pages: 89 Posted: 15 Sep 2009 Last Revised: 12 Jun 2012
Brian D. Galle
Georgetown University Law Center
Downloads 367 (114,717)
Citation 3

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charity, charitable contribution deduction, section 170, 501(c)(3), for-profit charity, federalism, warm glow, civil society, privatization

10.

Interpretative Theory and Tax Shelter Regulation

Virginia Tax Review, Fall 2006, FSU College of Law, Public Law Research Paper No. 212
Number of pages: 47 Posted: 11 Aug 2006
Brian D. Galle
Georgetown University Law Center
Downloads 353 (119,815)

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tax shelters, codification, economic substance doctrine, textualism

11.

The False Promise of Risk-Reducing Incentive Pay: Evidence from Executive Pensions and Deferred Compensation

38 Journal of Corporation Law 53 (2012), Boston College Law School Legal Studies Research Paper No. 266, FSU College of Law, Public Law Research Paper No. 600, FSU College of Law, Law, Business & Economics Paper No. 12-9
Number of pages: 49 Posted: 11 Apr 2012 Last Revised: 22 Mar 2013
Kelli Alces Williams and Brian D. Galle
Florida State University - College of Law and Georgetown University Law Center
Downloads 351 (120,552)
Citation 1

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inside debt, incentive pay, pay for performance, managerial power, bankruptcy, corporate credit, risk regulation

12.

The Tragedy of the Carrots: Economics & Politics in the Choice of Price Instruments

64 Stanford Law Review 797 (2012), Boston College Law School Legal Studies Research Paper No. 240
Number of pages: 54 Posted: 29 Aug 2011 Last Revised: 30 May 2012
Brian D. Galle
Georgetown University Law Center
Downloads 345 (122,807)

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pigouvian tax, subsidy, carrots, sticks, incentives, externalities, tax expenditures, charitable contribution deduction

13.

Can Discriminatory State Taxation of Municipal Bonds Be Justified?

Tax Notes, Vol. 117, No. 2, October 8, 2007, FSU College of Law, Public Law Research Paper No. 276, FSU College of Law, Law and Economics Paper No. 07-17, Georgetown Public Law Research Paper No. 1014138, State Tax Notes, Vol. 46, No. 3, October 22, 2007
Number of pages: 7 Posted: 13 Sep 2007 Last Revised: 23 Jun 2010
Brian D. Galle and Ethan Yale
Georgetown University Law Center and University of Virginia School of Law
Downloads 334 (127,260)

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Dormant Commerce Clause, municipal bonds, fiscal federalism, Pike

14.

Sunshine, Stakeholders, and Executive Pay: A Regression-Discontinuity Approach

Boston College Law School Legal Studies Research Paper No. 316, Boston Univ. School of Law, Public Law Research Paper No. 14-09
Number of pages: 44 Posted: 04 Dec 2013 Last Revised: 26 Nov 2014
Brian D. Galle and David I. Walker
Georgetown University Law Center and Boston University School of Law
Downloads 321 (132,657)

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nonprofits, charity, executive compensation, agency costs, higher education, transparency, disclosure

15.

Social Enterprise: Who Needs it?

Boston College Law Review, Vol. 54, 2013, Boston College Law School Legal Studies Research Paper No. 305
Number of pages: 19 Posted: 30 Jul 2013 Last Revised: 11 Feb 2014
Brian D. Galle
Georgetown University Law Center
Downloads 318 (133,904)
Citation 1

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social enterprise, B corporation, L3C, for-profit charity, nonprofit, transaction cost economics

16.

The LDS Church, Proposition Eight, and the Federal Law of Charities

Northwestern University Law Review Colloquy, Forthcoming, FSU College of Law, Public Law Research Paper No. 327
Number of pages: 9 Posted: 08 Dec 2008 Last Revised: 05 Jan 2009
Brian D. Galle
Georgetown University Law Center
Downloads 309 (138,105)

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501(c)(3), lobbying, propaganda, charity

17.

Nonprofit Executive Pay as an Agency Problem: Evidence from U.S. Colleges and Universities

94 Boston University Law Review 1881 (2014), Boston Univ. School of Law, Law and Economics Research Paper No. 14-72, Boston College Law School Legal Studies Research Paper No. 279
Number of pages: 55 Posted: 11 Dec 2012 Last Revised: 31 Mar 2015
Brian D. Galle and David I. Walker
Georgetown University Law Center and Boston University School of Law
Downloads 285 (150,195)
Citation 1

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executive compensation, managerial power, agency costs, universities, higher education, 501(c)(3), nonprofits, private inurement, warm glow compensation

18.

The Dark Money Subsidy? Tax Policy and Donations to 501(c)(4) Organizations

American Law & Economics Review (forthcoming)
Number of pages: 59 Posted: 27 Nov 2017 Last Revised: 14 Aug 2020
Brian D. Galle
Georgetown University Law Center
Downloads 281 (152,334)

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501(c)(4), Charity, Charitable Contribution Deduction, Dark Money, Lobbying

19.

The Problem of Intra-Personal Cost

Number of pages: 51 Posted: 21 Apr 2016
Brian D. Galle
Georgetown University Law Center
Downloads 271 (158,067)
Citation 1

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internality, paternalism, nudge, behavioral law and economics, carrots and sticks, tobacco control, obesity, retirement savings, choice of instruments

20.

Admin Law's Federalism: Preemption, Delegation, and Agencies at the Edge of Federal Power

FSU College of Law, Law, Business & Economics Paper No. 08-11, Duke Law Journal, Vol. 57, No. 7, p. 1933, 2008, FSU College of Law, Public Law Research Paper No. 316
Number of pages: 91 Posted: 04 Mar 2008 Last Revised: 04 Dec 2008
Brian D. Galle and Mark Seidenfeld
Georgetown University Law Center and Florida State University College of Law
Downloads 266 (160,982)

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federalism, preemption, non-delegation doctrine, constitutional avoidance, SWANCC, departmentalism

21.

In Praise of Ex Ante Regulation

Vanderbilt Law Review, Forthcoming, Boston College Law School Legal Studies Research Paper No. 354
Number of pages: 46 Posted: 15 Mar 2015 Last Revised: 19 Mar 2015
Brian D. Galle
Georgetown University Law Center
Downloads 256 (167,952)

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choice of instruments, ex ante, ex post, pigouvian tax, judgment proof, corrective taxation, patents vs. prizes, fat tax, law & economics

22.

The Taxing Power, the Affordable Care Act, and the Limits of Constitutional Compromise

Yale Law Journal Online, Vol. 121, p. 407, 2011, Boston College Law School Legal Studies Research Paper No. 217
Number of pages: 14 Posted: 11 Jan 2011 Last Revised: 13 Apr 2011
Brian D. Galle
Georgetown University Law Center
Downloads 256 (167,322)

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affordable care act, individual mandate, health care reform, direct tax, income tax, health insurance, federalism, clear statement rules

Recessions and the Social Safety Net: The Alternative Minimum Tax as a Counter-Cyclical Fiscal Stabilizer

Stanford Law Review, Vol. 63, p. 187, 2010, U of Penn, Inst for Law & Econ Research Paper No. 10-09, Boston College Law School Legal Studies Research Paper No. 209
Number of pages: 61 Posted: 21 May 2010 Last Revised: 27 Jan 2011
Brian D. Galle and Jonathan Klick
Georgetown University Law Center and University of Pennsylvania Carey Law School
Downloads 190 (221,060)

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State finances, revenue, taxation, recession, pro-cyclical, federal remedies, moral hazard, risk, automatic stabilization, alternative minimum tax, AMT reform, ATM, Fiscal federalism tax, Tax, Social Insurance

Recessions and the Social Safety Net: The Alternative Minimum Tax as a Counter-Cyclical Fiscal Stabilizer

Stanford Law Review, Forthcoming
Number of pages: 72 Posted: 05 Jul 2010
Brian D. Galle and Jonathan Klick
Georgetown University Law Center and University of Pennsylvania Carey Law School
Downloads 43 (568,030)

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State finances, revenue, taxation, recession, pro-cyclical, federal remedies, moral hazard, risk, automatic stabilization, alternative minimum tax, AMT reform, ATM, Fiscal federalism tax, Tax, Social Insurance

24.

Beyond Bailouts: Federal Tools for Preventing State Budget Crises

Indiana Law Journal 87, no.2 (2012): 599, Boston College Law School Legal Studies Research Paper No. 250, UCLA School of Law, Law-Econ Research Paper No. 11-16
Number of pages: 46 Posted: 19 Oct 2011 Last Revised: 09 May 2012
Brian D. Galle and Kirk J. Stark
Georgetown University Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 229 (186,166)
Citation 1

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rainy day fund, budget stabilization fund, intergovernmental transfers, behavioral finance, sovereign debt, fiscal federalism

25.

The Justice of Administration: Judicial Responses to Executive Claims of Independent Authority to Interpret the Constitution

Florida State University Law Review, Vol. 33, Fall 2005, FSU College of Law, Public Law Research Paper No. 196
Number of pages: 75 Posted: 13 Apr 2005
Brian D. Galle
Georgetown University Law Center
Downloads 226 (188,453)

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Departmentalism, Section Five, City of Boerne, Bob Jones University

26.

Pay It Forward? Law and the Problem of Restricted-Spending Philanthropy

Washington University Law Review, 2016, Forthcoming, Boston College Law School Legal Studies Research Paper No. 363
Number of pages: 53 Posted: 27 Apr 2015 Last Revised: 17 Dec 2015
Brian D. Galle
Georgetown University Law Center
Downloads 222 (191,745)
Citation 1

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nonprofits, perpetuity, private foundations, philanthropy, intergenerational justice, empirical law and economics

27.

Does Tax Matter? Evidence on Executive Compensation after 162(M)'s Repeal

Stanford Journal of Law, Business, and Finance, Forthcoming
Number of pages: 39 Posted: 04 Feb 2021
Brian D. Galle, Andrew Lund and Gregg D. Polsky
Georgetown University Law Center, Villanova University School of Law and University of Georgia School of Law
Downloads 218 (195,198)
Citation 1

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executive compensation, corporate tax, 162(m), inequality, pay for performance

28.

Why Do Foundations Follow the Law?: Evidence from Adoption of the Uniform Prudent Management of Institutional Funds Act

Number of pages: 57 Posted: 12 Jul 2016 Last Revised: 17 Oct 2016
Brian D. Galle
Georgetown University Law Center
Downloads 215 (197,607)
Citation 1

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Private Foundation, Nonprofit, Compliance, UPMIFA

29.

Monetary Finance

Tax Law Review, Forthcoming, Yale Law & Economics Research Paper Forthcoming
Number of pages: 77 Posted: 15 Jul 2021 Last Revised: 17 Nov 2021
Brian D. Galle and Yair Listokin
Georgetown University Law Center and Yale Law School
Downloads 202 (212,259)

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seigniorage, monetary policy, central banks, interest on reserves, debt ceiling

30.

Do Hidden Taxes Increase Welfare?

FSU College of Law, Public Law Research Paper No. 334, Georgetown Public Law Research Paper No. 1113585, FSU College of Law, Law, Business & Economics Paper No. 08-15
Number of pages: 37 Posted: 29 Mar 2008 Last Revised: 25 Sep 2009
Brian D. Galle
Georgetown University Law Center
Downloads 202 (209,375)
Citation 1

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optimal taxation, mirrlees, hidden tax, tax salience, bounded rationality, behavioral law and economics, debiasing, Tiebout

31.

Is Cap and Trade Fair to the Poor? Short-Sighted Households and the Timing of Consumption Taxes

George Washington Law Review, Vol. 79, p. 33, 2010-2011, FSU College of Law, Public Law Research Paper No. 444, FSU College of Law, Law, Business & Economics Paper No. 10-4, Boston College Law School Legal Studies Research Paper No. 208
Number of pages: 69 Posted: 01 Apr 2010 Last Revised: 18 Jun 2011
Brian D. Galle and Manuel A. Utset
Georgetown University Law Center and Florida State University College of Law
Downloads 201 (210,344)

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carbon tax, cap and trade, consumption tax, sales tax, distributional neutrality, liquidity constraint, lifetime equity, procrastination, hyperbolic discounting, hidden taxes

32.

The Politics of Federalism: Self-Interest or Safeguards? Evidence from Congressional Control of State Taxation

Boston College Law School Legal Studies Research Paper No. 220
Number of pages: 25 Posted: 12 Feb 2011 Last Revised: 01 Sep 2011
Brian D. Galle
Georgetown University Law Center
Downloads 191 (220,137)

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federalism, political safeguards of federalism, dormant commerce clause, state and local taxation, public choice, tax-base competition, vertical competition, commandeering, unfunded mandates

33.

What's in a Nudge?

Administrative Law Review, Forthcoming
Number of pages: 18 Posted: 24 Feb 2017
Brian D. Galle
Georgetown University Law Center
Downloads 187 (224,213)
Citation 1

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34.

Getting Spending: How to Replace Clear Statement Rules with Clear Thinking About Conditional Grants of Federal Funds

Connecticut Law Review, Vol. 37, 2004-2005, FSU College of Law, Public Law Research Paper No. 197
Number of pages: 78 Posted: 07 Apr 2004
Brian D. Galle
Georgetown University Law Center
Downloads 183 (228,443)
Citation 1

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Spending, federalism, section five, Boerne, clear statement rules

35.

Federal Fairness to State Taxpayers: Irrationality, Unfunded Mandates, and the 'Salt' Deduction

Michigan Law Review, Vol. 106, p. 805, March 2008, FSU College of Law, Public Law Research Paper Series No. 259
Number of pages: 48 Posted: 23 Apr 2007 Last Revised: 16 Mar 2008
Brian D. Galle
Georgetown University Law Center
Downloads 173 (239,669)

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Alternative Minimum Tax, AMT, state and local tax, section 164, horizontal equity

36.

Charities in Politics: A Reappraisal

William & Mary Law Review, Forthcoming, Boston College Law School Legal Studies Research Paper 272
Number of pages: 73 Posted: 09 May 2012 Last Revised: 11 Sep 2012
Brian D. Galle
Georgetown University Law Center
Downloads 171 (242,061)
Citation 2

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nonprofit organizations, 501(c)(3), lobbying, electioneering, Citizens United, conditional grants, transaction cost economics

37.

Federal Grants, State Decisions

FSU College of Law, Public Law Research Paper No. 251, Boston University Law Review, Vol. 88, p. 875, 2008, FSU College of Law, Law and Economics Paper No. 07-008
Number of pages: 61 Posted: 20 Feb 2007 Last Revised: 16 Oct 2008
Brian D. Galle
Georgetown University Law Center
Downloads 170 (243,249)

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Spending Clause, Dole, fiscal federalism, grants, conscription, flypaper effect

38.

State Finance in Times of Crisis

University of Pennsylvania, Institute for Law & Economics Research Paper No. 09-34, FSU College of Law, Public Law Research Paper No. 396, FSU College of Law, Law, Business & Economics Paper No. 09-28, Stanford Law Review, Forthcoming
Number of pages: 72 Posted: 24 Sep 2009 Last Revised: 14 Apr 2010
Brian D. Galle and Jonathan Klick
Georgetown University Law Center and University of Pennsylvania Carey Law School
Downloads 168 (245,621)

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State finances, revenue, taxation, recession, pro-cyclical, federal remedies, moral hazard, risk, automatic stabilization, alternative minimum tax, AMT reform, ATM, Fiscal federalism tax, Tax, Social Insurance

39.

Valuing the Right to Sue: An Empirical Examination of Nonprofit Agency Costs

Journal of Law and Economics, Forthcoming
Number of pages: 63 Posted: 29 Sep 2016 Last Revised: 10 Aug 2017
Brian D. Galle
Georgetown University Law Center
Downloads 162 (253,317)
Citation 2

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Nonprofits, Donor Standing, Private Foundations, Agency Costs, Private Right of Action

40.

A Republic of the Mind: Cognitive Biases, Fiscal Federalism, and Section 164 of the Tax Code

Indiana Law Journal, Vol. 82, p. 673, 2007, FSU College of Law, Public Law Research Paper No. 195
Number of pages: 38 Posted: 17 Sep 2005
Brian D. Galle
Georgetown University Law Center
Downloads 160 (256,030)
Citation 1

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SALT, deductibility of state and local taxes, horizontal equity, fiscal federalism, spillovers, cognitive bias, exit, Tiebout

41.

Comments on Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities

Ohio State Public Law Working Paper No. 239, Boston College Law School Legal Studies Research Paper No. 321
Number of pages: 24 Posted: 25 Feb 2014 Last Revised: 18 Jun 2014
Brian D. Galle and Donald B. Tobin
Georgetown University Law Center and University of Maryland Francis King Carey School of Law
Downloads 159 (257,393)

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social welfare organizations, 501(c)(4), nonprofit, electioneering, candidate-related expenditures, 527, PAC, campaign finance law

42.

Does Federal Spending 'Coerce' States? Evidence from State Budgets

108 Northwestern University Law Review 989 (2014), Boston College Law School Legal Studies Research Paper No. 276
Number of pages: 40 Posted: 23 Sep 2012 Last Revised: 22 Jul 2014
Brian D. Galle
Georgetown University Law Center
Downloads 158 (258,719)

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fiscal federalism, conditional spending, state and local tax deduction, vertical externality, empirical tax law

43.

The California Tax on Extreme Wealth (ACA 8 & AB 310): Revenue, Economic, and Constitutional Analysis

Indiana Legal Studies Research Paper No. 461
Number of pages: 16 Posted: 16 Sep 2021
Georgetown University Law Center, Indiana University Maurer School of Law, University of California, Berkeley and University of California, Davis - School of Law
Downloads 156 (261,430)

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California, Taxation, Tax Law, Extreme Wealth, Wealth Tax, Income Tax, Revenue, Tax Evasion, False Claims Act, FCA, Constitutional Analysis, Tax Justice, Tax Revenue, Wealth Concentration

44.

Designing Interstate Institutions: The Example of the Streamlined Sales and Use Tax Agreement

UC Davis Law Review, Vol. 40, p. 1381, 2007, FSU College of Law, Public Law Research Paper No. 222, FSU College of Law, Law and Economics Paper No. 07/003
Number of pages: 55 Posted: 20 Sep 2006
Brian D. Galle
Georgetown University Law Center
Downloads 152 (266,888)
Citation 1

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streamlined sales and use tax agreement, SSUTA, dormant commerce clause, Quill, Cuno, positive political theory, electronic commerce

45.

Kill Quill, Keep the Dormant Commerce Clause: History's Lessons on Congressional Control of State Taxation

Stanford Law Review Online, Forthcoming
Number of pages: 7 Posted: 08 Feb 2018
Brian D. Galle
Georgetown University Law Center
Downloads 149 (271,196)

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e-commerce, sales and use tax, dormant commerce clause, federalism, state and local tax

46.

Cross-Subsidies: Government's Hidden Pocketbook

Georgetown Law Journal, Vol. 106, pp. 1229-86 (2018)
Number of pages: 58 Posted: 11 Oct 2017 Last Revised: 05 Nov 2020
John R. Brooks, Brian D. Galle and Brendan S. Maher
Fordham University School of Law, Georgetown University Law Center and Texas A&M University School of Law
Downloads 141 (283,262)
Citation 1

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Cross-Subsidies, Insurance, Tax and Transfer, Double Distortion, Intellectual Property, Atkinson-Stiglitz, Employee Benefits

47.

How Do Nonprofit Firms Respond to Tax Policy?

Public Finance Review (2016 Forthcoming)
Number of pages: 48 Posted: 31 May 2014 Last Revised: 30 Jan 2016
Brian D. Galle
Georgetown University Law Center
Downloads 140 (284,855)
Citation 2

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nonprofits, charitable contribution deduction, price elasticity of giving, fundraising, tax expenditures

48.

Design and Implementation of a Charitable Regulation Regime

Number of pages: 19 Posted: 15 Feb 2018 Last Revised: 26 Oct 2018
Brian D. Galle
Georgetown University Law Center
Downloads 139 (286,476)
Citation 2

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nonprofit law, charity, enforcement, compliance

49.

The Quick (Spending) and the Dead: The Agency Costs of Forever Philanthropy

Vanderbilt Law Review, Forthcoming
Number of pages: 34 Posted: 07 Jul 2020 Last Revised: 25 Aug 2020
Brian D. Galle
Georgetown University Law Center
Downloads 135 (292,995)

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philanthropy, nonprofits, tax, agency costs, restricted spending, trusts and estates

50.

Does Mandatory Disclosure Matter? The Case of Nonprofit Fundraising

Number of pages: 62 Posted: 08 Jul 2020 Last Revised: 02 Apr 2021
Putnam Barber, Megan Farwell and Brian D. Galle
University of Washington, University of Pennsylvania - School of Social Policy & Practice and Georgetown University Law Center
Downloads 133 (296,279)
Citation 2

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charitable solicitation, fundraising, disclosure, mandatory disclosure, charitable giving, self-regulation

51.

Paying for Altruism: The Case of Organ Donation Revisited

Journal of Health Economics, Forthcoming, Boston College Law School Legal Studies Research Paper No. 337
Number of pages: 27 Posted: 23 Sep 2014 Last Revised: 06 Aug 2015
Firat Bilgel and Brian D. Galle
MEF University and Georgetown University Law Center
Downloads 129 (303,263)

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organ donation, living kidney donation, altruism, tax incentives, synthetic controls, crowding out

52.

Solving the Valuation Challenge: A Feasible Method for Taxing Extreme Wealth

Duke Law Journal, Forthcoming
Number of pages: 82 Posted: 27 Mar 2022
Brian D. Galle, David Gamage and Darien Shanske
Georgetown University Law Center, Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 128 (305,062)

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inequality, taxation, wealth tax, realization, mark-to-market, taxation of financial instruments

53.

Self-Regulation of Social Enterprise

Research Handbook on Social Enterprise Law (Forthcoming)
Number of pages: 19 Posted: 01 Jun 2017
Brian D. Galle
Georgetown University Law Center
Downloads 122 (315,963)

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social enterprise, self regulation, voluntary regulation, certification, gatekeepers, charity

54.

Myopia, Fiscal Federalism, and Unemployment Insurance: Time to Reform UI Financing

Boston College Law School Legal Studies Research Paper No. 265
Number of pages: 21 Posted: 01 Apr 2012 Last Revised: 15 May 2012
Brian D. Galle
Georgetown University Law Center
Downloads 120 (319,748)
Citation 1

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unemployment insurance, fiscal federalism, myopia, time-inconsistent preferences, rainy day fund, budget stabilization fund, state finance, taxation, behavioral public finance

55.

Preemption and Federal Administrative Law

34 Admin. & Reg. L. News 5 (2009), FSU College of Law, Public Law Research Paper No. 359
Number of pages: 3 Posted: 04 Mar 2009 Last Revised: 18 Feb 2019
Brian D. Galle and Mark Seidenfeld
Georgetown University Law Center and Florida State University College of Law
Downloads 116 (327,435)

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preemption, presumption against preemption, federalism, clear statement rule, Gregory, Wyeth, Chevron, SWANCC

56.

Carrots, Sticks, and Salience

Tax Law Review, Forthcoming, Boston College Law School Legal Studies Research Paper No. 290
Number of pages: 52 Posted: 27 Feb 2013 Last Revised: 30 Jul 2013
Brian D. Galle
Georgetown University Law Center
Downloads 112 (335,603)

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pigouvian tax, salience, externality, price instrument, hidden taxes, behavioral economics, charitable contribution deduction, carbon tax

57.

Non-Monetary Sanctions as Tax Enforcement Tools: Evaluating California’s Top 500 Program

Number of pages: 69 Posted: 27 Oct 2021 Last Revised: 18 Feb 2022
affiliation not provided to SSRN, Georgetown University Law Center, University of Michigan at Ann Arbor and California Franchise Tax Board
Downloads 94 (376,519)

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tax enforcement, compliance, shaming, disclosure, tax collection, nonmonetary sanctions, tax avoidance, state income taxation

58.

Can Federal Agencies Authorize Private Suits Under Section 1983?: A Theoretical Approach

Brooklyn Law Review, Vol. 69, 2003, FSU College of Law Public Law Research Paper No. 198
Number of pages: 66 Posted: 26 Oct 2002
Brian D. Galle
Georgetown University Law Center
Downloads 93 (379,041)
Citation 1

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private right of action, section 1983, federalism, disparate impact, Sandoval

59.

Brief of Amici Curiae Scholars of the Law of Non-Profit Organizations in Support of Respondent: Americans for Prosperity Foundation v. Matthew Rodriguez, Nos. 19-251 & 19-255

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2021-04, U. of Pittsburgh Legal Studies Research Paper No. 2021-12, University of Utah College of Law Research Paper No. 440, Boston College Law School Legal Studies Research Paper No. 559
Number of pages: 53 Posted: 07 Apr 2021 Last Revised: 21 Apr 2021
Loyola Law School Los Angeles, Catholic University of America (CUA) - Columbus School of Law, Independent, Pace University - School of Law, Georgetown University Law Center, University of Pittsburgh - School of Law, UCLA School of Law, Columbia University, Boston College - Law School, NYU School of Law, University of Utah S.J. Quinney College of Law and Duke University School of Law
Downloads 92 (381,590)

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SCOTUS, Charity, charitable, nonprofit, Attorney General, Donor Disclosure, Americans for Prosperity, amicus, charitable contribution, Section 501(c)(3)

60.

The Distortionary Effects of Subsidies for Charity in a Federal System

Boston College Law School Legal Studies Research Paper No. 229
Number of pages: 28 Posted: 19 Jun 2011 Last Revised: 21 Jun 2011
Brian D. Galle
Georgetown University Law Center
Downloads 91 (384,227)

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Federalism, Tiebout, Nonprofit Organizations, Charity, 501(c)(3)

61.

Is Local Consumer Protection Law a Better Redistributive Mechanism Than the Tax System?

65 NYU Annual Survey of American Law 525, FSU College of Law, Public Law Research Paper No. 377, FSU College of Law, Law, Business & Economics Paper No. 09-14
Number of pages: 21 Posted: 10 Jun 2009 Last Revised: 30 Jan 2011
Brian D. Galle
Georgetown University Law Center
Downloads 89 (389,454)

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redistribution, double distortion, federalism, landlord will raise the rent, preemption, fiscal federalism, benefit taxation, law and economics, efficiency of the legal system

62.

How to Save Unemployment Insurance

Arizona State Law Journal, Forthcoming
Number of pages: 53 Posted: 24 Aug 2017
Brian D. Galle
Georgetown University Law Center
Downloads 84 (403,303)

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Unemployment Insurance, Fiscal Federalism, Behavioral Public Finance, Policy Myopia, Counter-Cyclical Spending

63.

Predictable Punishments

forthcoming, U.C. Irvine L. Rev. Vol. 11
Number of pages: 61 Posted: 19 Jul 2019 Last Revised: 25 Mar 2020
Brian D. Galle and Murat C. Mungan
Georgetown University Law Center and George Mason University - Antonin Scalia Law School, Faculty
Downloads 78 (420,989)

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criminal law, sentencing, optimal incentives, choice of instruments, fines, cost-benefit analysis, regulation

64.

The Economic Case for Rewards Over Imprisonment

Indiana Law Journal, Forthcoming
Number of pages: 72 Posted: 19 May 2020
Brian D. Galle
Georgetown University Law Center
Downloads 71 (443,289)
Citation 1

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economics of crime, criminal law, prison, crime prevention, carrots, rehabilitation, universal basic income

65.

Optimal Enforcement with Heterogeneous Private Costs of Punishment

The Journal of Legal Studies, Forthcoming , George Mason Law & Economics Research Paper No. 19-11
Number of pages: 23 Posted: 01 May 2019 Last Revised: 03 Aug 2021
Brian D. Galle and Murat C. Mungan
Georgetown University Law Center and George Mason University - Antonin Scalia Law School, Faculty
Downloads 68 (457,007)

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Optimal Enforcement, Fines, Choice of Instruments, Heterogeneous Incentives, Externalities, Regulation

66.

219 Economists, Law Professors & Other Academics Urge Congress to Include the 'Billionaires Income Tax' in Build Back Better Act

Indiana University Maurer School of Law Legal Studies Research Paper Series No. 470
Number of pages: 17 Posted: 13 Dec 2021 Last Revised: 14 Jan 2022
Fordham University School of Law, Georgetown University Law Center, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, University of California, Berkeley and University of California, Berkeley - Department of Economics
Downloads 63 (471,357)

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BIT, Billionaires Income Tax, BBB, Build Back Better, Americans for Tax Fairness, tax, legislation

67.

States Should Quickly Reform Unemployment Insurance

TAX NOTES STATE, MAY 4, 2020
Number of pages: 4 Posted: 28 Jun 2020
Georgetown University Law Center, Indiana University Maurer School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law and University of California, Davis - School of Law
Downloads 60 (482,776)

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unemployment insurance, tax

68.

The AMT’s Silver Lining

Regulation, Vol. 33, No. 3, p. 24, 2010, Boston College Law School Legal Studies Research Paper No. 210
Number of pages: 7 Posted: 13 Oct 2010 Last Revised: 20 Nov 2010
Brian D. Galle and Jonathan Klick
Georgetown University Law Center and University of Pennsylvania Carey Law School
Downloads 40 (571,896)

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69.

Web Extension for: The Effect of National Revenues on Sub-National Revenues: Evidence from the U.S.

37 International Review of Law and Economics 147, Boston College Law School Legal Studies Research Paper No. 282
Number of pages: 5 Posted: 02 Feb 2013 Last Revised: 30 Apr 2014
Brian D. Galle
Georgetown University Law Center
Downloads 26 (655,770)

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fiscal federalism, vertical tax competition, vertical fiscal externalities, conditional spending, state and local tax deduction