Brian D. Galle

Georgetown University Law Center

Professor

600 New Jersey Avenue, NW

Washington, DC 20001

United States

SCHOLARLY PAPERS

62

DOWNLOADS
Rank 2,858

SSRN RANKINGS

Top 2,858

in Total Papers Downloads

13,564

SSRN CITATIONS
Rank 16,488

SSRN RANKINGS

Top 16,488

in Total Papers Citations

19

CROSSREF CITATIONS

40

Scholarly Papers (62)

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 1,128 (19,931)
Citation 2

Abstract:

Loading...

law review submissions, legal academy, alleged humor

2.

Tax Fairness

65 Washington and Lee Law Review 1323 (2008)
Number of pages: 59 Posted: 04 Nov 2007 Last Revised: 14 Jun 2013
Brian D. Galle
Georgetown University Law Center
Downloads 614 (46,722)

Abstract:

Loading...

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
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 550 (53,778)

Abstract:

Loading...

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
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 439 (71,207)

Abstract:

Loading...

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
Number of pages: 57 Posted: 15 Mar 2009 Last Revised: 16 Jun 2011
Brian D. Galle
Georgetown University Law Center
Downloads 437 (71,612)
Citation 1

Abstract:

Loading...

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
Number of pages: 8 Posted: 04 Apr 2010 Last Revised: 05 Jul 2010
Brian D. Galle
Georgetown University Law Center
Downloads 421 (74,887)

Abstract:

Loading...

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 392 (81,354)
Citation 1

Abstract:

Loading...

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

8.

Keep Charity Charitable

Texas Law Review, Vol. 88, 2010
Number of pages: 21 Posted: 06 Jan 2010 Last Revised: 17 Jun 2010
Brian D. Galle
Georgetown University Law Center
Downloads 370 (87,065)
Citation 1

Abstract:

Loading...

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
Number of pages: 89 Posted: 15 Sep 2009 Last Revised: 12 Jun 2012
Brian D. Galle
Georgetown University Law Center
Downloads 362 (89,280)
Citation 2

Abstract:

Loading...

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
Number of pages: 47 Posted: 11 Aug 2006
Brian D. Galle
Georgetown University Law Center
Downloads 346 (93,988)

Abstract:

Loading...

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)
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 339 (96,185)

Abstract:

Loading...

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)
Number of pages: 54 Posted: 29 Aug 2011 Last Revised: 30 May 2012
Brian D. Galle
Georgetown University Law Center
Downloads 332 (98,419)

Abstract:

Loading...

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
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 327 (100,089)

Abstract:

Loading...

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
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 309 (106,453)

Abstract:

Loading...

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

15.

Social Enterprise: Who Needs it?

Boston College Law Review, Vol. 54, 2013
Number of pages: 19 Posted: 30 Jul 2013 Last Revised: 11 Feb 2014
Brian D. Galle
Georgetown University Law Center
Downloads 308 (106,869)

Abstract:

Loading...

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
Number of pages: 9 Posted: 08 Dec 2008 Last Revised: 05 Jan 2009
Brian D. Galle
Georgetown University Law Center
Downloads 303 (108,813)

Abstract:

Loading...

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)
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 276 (120,191)
Citation 2

Abstract:

Loading...

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

18.

The Problem of Intra-Personal Cost

Number of pages: 51 Posted: 21 Apr 2016
Brian D. Galle
Georgetown University Law Center
Downloads 263 (126,439)
Citation 1

Abstract:

Loading...

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

19.

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
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 262 (126,958)

Abstract:

Loading...

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

20.

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

Yale Law Journal Online, Vol. 121, p. 407, 2011
Number of pages: 14 Posted: 11 Jan 2011 Last Revised: 13 Apr 2011
Brian D. Galle
Georgetown University Law Center
Downloads 251 (132,623)

Abstract:

Loading...

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

21.

In Praise of Ex Ante Regulation

Vanderbilt Law Review, Forthcoming
Number of pages: 46 Posted: 15 Mar 2015 Last Revised: 19 Mar 2015
Brian D. Galle
Georgetown University Law Center
Downloads 243 (136,981)

Abstract:

Loading...

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

22.

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

Number of pages: 59 Posted: 27 Nov 2017 Last Revised: 10 Feb 2020
Brian D. Galle
Georgetown University Law Center
Downloads 232 (143,384)

Abstract:

Loading...

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

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

Stanford Law Review, Vol. 63, p. 187, 2010
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 Law School
Downloads 183 (178,763)
Citation 1

Abstract:

Loading...

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 Law School
Downloads 40 (468,043)

Abstract:

Loading...

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.

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
Number of pages: 75 Posted: 13 Apr 2005
Brian D. Galle
Georgetown University Law Center
Downloads 222 (149,636)

Abstract:

Loading...

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

25.

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

Washington University Law Review, 2016, Forthcoming
Number of pages: 53 Posted: 27 Apr 2015 Last Revised: 17 Dec 2015
Brian D. Galle
Georgetown University Law Center
Downloads 213 (155,515)
Citation 1

Abstract:

Loading...

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

26.

Beyond Bailouts: Federal Tools for Preventing State Budget Crises

Indiana Law Journal 87, no.2 (2012): 599
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 213 (155,515)
Citation 1

Abstract:

Loading...

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

27.

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 198 (166,510)
Citation 1

Abstract:

Loading...

Private Foundation, Nonprofit, Compliance, UPMIFA

28.

Do Hidden Taxes Increase Welfare?

FSU College of Law, Public Law Research Paper No. 334
Number of pages: 37 Posted: 29 Mar 2008 Last Revised: 25 Sep 2009
Brian D. Galle
Georgetown University Law Center
Downloads 197 (167,316)
Citation 1

Abstract:

Loading...

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

29.

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
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 194 (169,697)

Abstract:

Loading...

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

30.

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 184 (177,996)
Citation 1

Abstract:

Loading...

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

31.

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

Connecticut Law Review, Vol. 37, 2004-2005
Number of pages: 78 Posted: 07 Apr 2004
Brian D. Galle
Georgetown University Law Center
Downloads 175 (186,078)

Abstract:

Loading...

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

32.

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

Michigan Law Review, Vol. 106, p. 805, March 2008
Number of pages: 48 Posted: 23 Apr 2007 Last Revised: 16 Mar 2008
Brian D. Galle
Georgetown University Law Center
Downloads 169 (191,749)

Abstract:

Loading...

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

33.

Federal Grants, State Decisions

FSU College of Law, Public Law Research Paper No. 251
Number of pages: 61 Posted: 20 Feb 2007 Last Revised: 16 Oct 2008
Brian D. Galle
Georgetown University Law Center
Downloads 167 (193,680)

Abstract:

Loading...

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

34.

State Finance in Times of Crisis

University of Pennsylvania, Institute for Law & Economics Research Paper No. 09-34
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 Law School
Downloads 164 (196,715)

Abstract:

Loading...

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

35.

Charities in Politics: A Reappraisal

William & Mary Law Review, Forthcoming
Number of pages: 73 Posted: 09 May 2012 Last Revised: 11 Sep 2012
Brian D. Galle
Georgetown University Law Center
Downloads 160 (201,946)
Citation 2

Abstract:

Loading...

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

36.

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 157 (204,116)
Citation 1

Abstract:

Loading...

37.

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

Indiana Law Journal, Vol. 82, p. 673, 2007
Number of pages: 38 Posted: 17 Sep 2005
Brian D. Galle
Georgetown University Law Center
Downloads 157 (204,116)
Citation 1

Abstract:

Loading...

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

38.

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

108 Northwestern University Law Review 989 (2014)
Number of pages: 40 Posted: 23 Sep 2012 Last Revised: 22 Jul 2014
Brian D. Galle
Georgetown University Law Center
Downloads 156 (205,178)

Abstract:

Loading...

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

39.

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

Ohio State Public Law Working Paper No. 239
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 154 (207,457)

Abstract:

Loading...

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

40.

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 153 (208,608)
Citation 1

Abstract:

Loading...

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

41.

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

UC Davis Law Review, Vol. 40, p. 1381, 2007
Number of pages: 55 Posted: 20 Sep 2006
Brian D. Galle
Georgetown University Law Center
Downloads 141 (222,939)
Citation 1

Abstract:

Loading...

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

42.

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 140 (224,238)

Abstract:

Loading...

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

43.

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 139 (225,519)
Citation 1

Abstract:

Loading...

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

44.

Paying for Altruism: The Case of Organ Donation Revisited

Journal of Health Economics, Forthcoming
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 124 (246,266)

Abstract:

Loading...

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

45.

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 122 (249,315)
Citation 1

Abstract:

Loading...

nonprofit law, charity, enforcement, compliance

46.

Cross-Subsidies: Government's Hidden Pocketbook

Georgetown Law Journal, Forthcoming
Number of pages: 58 Posted: 11 Oct 2017 Last Revised: 26 Jul 2018
John R. Brooks, Brian D. Galle and Brendan S. Maher
Georgetown University Law Center, Georgetown University Law Center and University of Connecticut School of Law
Downloads 120 (252,441)

Abstract:

Loading...

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

47.

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 111 (267,026)
Citation 1

Abstract:

Loading...

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

48.

Preemption and Federal Administrative Law

34 Admin. & Reg. L. News 5 (2009)
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 109 (270,551)

Abstract:

Loading...

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

49.

Carrots, Sticks, and Salience

Tax Law Review, Forthcoming
Number of pages: 52 Posted: 27 Feb 2013 Last Revised: 30 Jul 2013
Brian D. Galle
Georgetown University Law Center
Downloads 107 (274,027)

Abstract:

Loading...

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

50.

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 100 (286,956)

Abstract:

Loading...

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

51.

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

Brooklyn Law Review, Vol. 69, 2003
Number of pages: 66 Posted: 26 Oct 2002
Brian D. Galle
Georgetown University Law Center
Downloads 92 (302,768)
Citation 1

Abstract:

Loading...

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

52.

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 87 (313,624)

Abstract:

Loading...

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

53.

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

65 NYU Annual Survey of American Law 525
Number of pages: 21 Posted: 10 Jun 2009 Last Revised: 30 Jan 2011
Brian D. Galle
Georgetown University Law Center
Downloads 87 (313,624)
Citation 1

Abstract:

Loading...

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

54.

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 68 (361,481)

Abstract:

Loading...

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

55.

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 57 (395,113)

Abstract:

Loading...

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

56.

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

Number of pages: 32 Posted: 07 Jul 2020
Brian D. Galle
Georgetown University Law Center
Downloads 45 (441,865)

Abstract:

Loading...

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

57.

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 38 (466,806)

Abstract:

Loading...

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

58.

The AMT’s Silver Lining

Regulation, Vol. 33, No. 3, p. 24, 2010
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 Law School
Downloads 36 (475,671)

Abstract:

Loading...

59.

Optimal Enforcement with Heterogeneous Private Costs of Punishment

George Mason Law & Economics Research Paper No. 19-11
Number of pages: 23 Posted: 01 May 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 28 (515,255)

Abstract:

Loading...

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

60.

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
Number of pages: 5 Posted: 02 Feb 2013 Last Revised: 30 Apr 2014
Brian D. Galle
Georgetown University Law Center
Downloads 23 (544,577)

Abstract:

Loading...

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

61.

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 20 (563,191)

Abstract:

Loading...

unemployment insurance, tax

62.

Does Mandatory Disclosure Matter? The Case of Nonprofit Fundraising

Number of pages: 59 Posted: 08 Jul 2020
Putnam Barber, Megan Farwell and Brian D. Galle
University of Washington, affiliation not provided to SSRN and Georgetown University Law Center
Downloads 10 (629,322)

Abstract:

Loading...

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