Brian D. Galle

Georgetown University Law Center

Professor

600 New Jersey Avenue, NW

Washington, DC 20001

United States

  • Georgetown University Law Center

SCHOLARLY PAPERS

73

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35

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41

Scholarly Papers (73)

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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 1,439 (23,447)
Citation 2

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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 684 (66,566)
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 573 (83,099)

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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 491 (100,608)

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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 461 (108,481)
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 443 (113,651)

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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 435 (116,076)
Citation 2

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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 400 (128,401)
Citation 2

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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 386 (133,711)
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.

Solving the Valuation Challenge: The ULTRA Method for Taxing Extreme Wealth

72 Duke Law Journal 1257 (2023)
Number of pages: 87 Posted: 27 Mar 2022 Last Revised: 02 Mar 2023
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 385 (134,079)

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

11.

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 380 (135,628)

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tax shelters, codification, economic substance doctrine, textualism

12.

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 371 (139,273)
Citation 1

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

13.

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 363 (142,681)

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

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 348 (149,360)

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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 347 (149,820)
Citation 1

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

16.

Admin Law and the Crisis of Tax Administration

North Carolina Law Review, Forthcoming
Number of pages: 51 Posted: 30 Jan 2023
Brian D. Galle and Stephen E. Shay
Georgetown University Law Center and Boston College Law School
Downloads 343 (151,692)

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tax, administrative law, tax administration, pre-enforcement review, hard-look review, agency inaction

17.

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 343 (151,692)

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Dormant Commerce Clause, municipal bonds, fiscal federalism, Pike

18.

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 342 (152,153)
Citation 1

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

19.

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 324 (161,292)

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

20.

Response by Tax-Exempt Organization Scholars to Request for Information

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2023-24, U. of Pittsburgh Legal Studies Research Paper No. 2023-39
Number of pages: 9 Posted: 06 Sep 2023 Last Revised: 27 Sep 2023
Ellen P. Aprill, Roger Colinvaux, Brian D. Galle, Philip Hackney and Lloyd Hitoshi Mayer
Loyola Law School Los Angeles, Catholic University of America (CUA) - Columbus School of Law, Georgetown University Law Center, University of Pittsburgh - School of Law and Notre Dame Law School
Downloads 321 (162,879)

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tax, nonprofit, politics, First Amendment

21.

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 320 (163,424)

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

22.

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 302 (173,622)
Citation 1

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

23.

The Problem of Intra-Personal Cost

Number of pages: 51 Posted: 21 Apr 2016
Brian D. Galle
Georgetown University Law Center
Downloads 289 (181,856)
Citation 1

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

24.

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 285 (187,099)
Citation 2

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

25.

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 285 (184,482)

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

26.

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 283 (185,784)
Citation 1

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

27.

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 279 (188,483)

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

28.

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

Downloads 276 (190,588)
Citation 1

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 214 (243,586)

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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 62 (605,302)

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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

29.

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 273 (192,760)

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

30.

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 255 (206,379)
Citation 1

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

31.

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 240 (218,890)
Citation 1

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Private Foundation, Nonprofit, Compliance, UPMIFA

32.

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 238 (220,669)

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

33.

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 230 (228,211)

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

34.

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 222 (235,935)
Citation 1

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

35.

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 214 (244,257)
Citation 1

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36.

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
Brian D. Galle, David Gamage, Emmanuel Saez and Darien Shanske
Georgetown University Law Center, Indiana University Maurer School of Law, University of California, Berkeley and University of California, Davis - School of Law
Downloads 210 (248,518)

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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

37.

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 206 (252,838)

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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

38.

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 193 (268,214)
Citation 1

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

39.

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 193 (268,214)
Citation 1

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

40.

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 189 (273,353)

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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

41.

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 189 (273,353)

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

42.

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 188 (274,640)
Citation 2

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

43.

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 186 (277,157)

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

44.

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 181 (283,887)
Citation 2

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

45.

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 179 (286,629)
Citation 2

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

46.

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 178 (288,083)

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

47.

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 175 (292,391)

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

48.

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 174 (293,892)
Citation 1

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

49.

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 173 (295,434)
Citation 3

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nonprofit law, charity, enforcement, compliance

50.

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 166 (305,918)
Citation 1

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

51.

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 161 (313,987)

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

52.

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 160 (315,605)
Citation 2

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

53.

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 154 (325,974)

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

54.

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
Chad Angaretis, Brian D. Galle, Paul R. Organ and Allen C. Prohofsky
affiliation not provided to SSRN, Georgetown University Law Center, University of Michigan at Ann Arbor and California Franchise Tax Board
Downloads 151 (331,296)

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

55.

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 151 (331,296)

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

56.

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 Department of Economics and Georgetown University Law Center
Downloads 147 (338,648)

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

57.

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 145 (342,362)
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

58.

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 142 (348,096)

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

59.

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 137 (357,897)

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

60.

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
Ellen P. Aprill, Roger Colinvaux, Sean Delany, James Fishman, Brian D. Galle, Philip Hackney, Jill R. Horwitz, Cindy Lott, Ray D. Madoff, Jill S. Manny, Nancy A. McLaughlin and Richard Schmalbeck
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
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SCOTUS, Charity, charitable, nonprofit, Attorney General, Donor Disclosure, Americans for Prosperity, amicus, charitable contribution, Section 501(c)(3)

61.

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 113 (413,366)
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private right of action, section 1983, federalism, disparate impact, Sandoval

62.

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 106 (435,752)

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

63.

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
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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

64.

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

Indiana Legal Studies Research Paper No. 470
Number of pages: 17 Posted: 13 Dec 2021 Last Revised: 01 Dec 2022
John Brooks, Brian D. Galle, David Gamage, Ari Glogower, Emmanuel Saez and Gabriel Zucman
Fordham University School of Law, Georgetown University Law Center, Indiana University Maurer School of Law, Northwestern Pritzker School of Law, University of California, Berkeley and University of California, Berkeley - Department of Economics
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BIT, Billionaires Income Tax, BBB, Build Back Better, Americans for Tax Fairness, tax, legislation

65.

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

66.

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 Texas A&M University School of Law
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criminal law, sentencing, optimal incentives, choice of instruments, fines, cost-benefit analysis, regulation

67.

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 Texas A&M University School of Law
Downloads 88 (489,558)
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Optimal Enforcement, Fines, Choice of Instruments, Heterogeneous Incentives, Externalities, Regulation

68.

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 86 (496,557)
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economics of crime, criminal law, prison, crime prevention, carrots, rehabilitation, universal basic income

69.

States Should Quickly Reform Unemployment Insurance

TAX NOTES STATE, MAY 4, 2020
Number of pages: 4 Posted: 28 Jun 2020
Brian D. Galle, David Gamage, Erin Adele Scharff and Darien Shanske
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
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unemployment insurance, tax

70.

Tax Base Diversification as an Enforcement Tool

Indiana Legal Studies Research Paper Number 501 (2022)
Number of pages: 44 Posted: 02 Jan 2023 Last Revised: 29 Mar 2023
Brian D. Galle, David Gamage and Yulia Kuchumova
Georgetown University Law Center, Indiana University Maurer School of Law and National Research University Higher School of Economics
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tax avoidance, tax enforcement, sales tax, VAT, optimal taxation, cross-elasticity of taxable income

71.

Incentive-Compatible Inflation Policy

Cornell Law Review Online, Forthcoming
Number of pages: 8 Posted: 26 Jan 2023 Last Revised: 13 Mar 2023
Brian D. Galle
Georgetown University Law Center
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inflation, fiscal policy, carrots and sticks, behavioral law and economics

72.

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
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73.

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