Alex Raskolnikov

Columbia University - Law School

Professor

435 West 116th Street

New York, NY 10025

United States

SCHOLARLY PAPERS

23

DOWNLOADS
Rank 9,157

SSRN RANKINGS

Top 9,157

in Total Papers Downloads

10,687

TOTAL CITATIONS
Rank 25,255

SSRN RANKINGS

Top 25,255

in Total Papers Citations

36

Scholarly Papers (23)

1.

Accepting the Limits of Tax Law and Economics

Cornell Law Review, March 2013, Columbia Law and Economics Working Paper No. 417
Number of pages: 68 Posted: 24 Jan 2012 Last Revised: 02 Dec 2014
Alex Raskolnikov
Columbia University - Law School
Downloads 1,232 (36,785)
Citation 6

Abstract:

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law and economics, optimal deterrence, optimal tax theory, tax policy, tax enforcement

2.

Contextual Analysis of Tax Ownership

Boston University Law Review, April 2005, Columbia Law and Economics Working Paper No. 263
Number of pages: 70 Posted: 30 Nov 2004
Alex Raskolnikov
Columbia University - Law School
Downloads 1,200 (38,291)

Abstract:

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Tax ownership

3.

Crime and Punishment in Taxation: Deceit, Deterrence, and the Self-Adjusting Penalty

Columbia Law Review, April 2006, Columbia Law and Economics Working Paper No. 284
Number of pages: 64 Posted: 21 Oct 2005
Alex Raskolnikov
Columbia University - Law School
Downloads 866 (60,666)
Citation 1

Abstract:

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Tax, penalties, deterrence

4.

Poor ESG: Regressive Effects of Climate Stewardship

European Corporate Governance Institute - Law Working Paper No. 764/2024, Columbia Law and Economics Working Paper No. 4771137, BYU Law Review, forthcoming
Number of pages: 55 Posted: 08 Apr 2024 Last Revised: 28 Feb 2025
Zohar Goshen, Assaf Hamdani and Alex Raskolnikov
Columbia Law School, Tel Aviv University; Buchman Faculty of Law; Coller School of Management and Columbia University - Law School
Downloads 766 (71,520)

Abstract:

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ESG, Climate Stewardship, Regressive effects, political backlash, universal owners,

5.

Deterrence Theory: Key Findings and Challenges

Cambridge Handbook of Compliance, Forthcoming, Columbia Law and Economics Working Paper No. 610 (2019)
Number of pages: 15 Posted: 10 Oct 2019 Last Revised: 06 Dec 2019
Alex Raskolnikov
Columbia University - Law School
Downloads 763 (71,907)
Citation 2

Abstract:

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deterrence, compliance, sanctions

6.

Revealing Choices: Using Taxpayer Choice to Target Tax Enforcement

Columbia Law Review, May 2009, Columbia Law and Economics Working Paper No. 337
Number of pages: 66 Posted: 14 Sep 2008 Last Revised: 19 Jun 2009
Alex Raskolnikov
Columbia University - Law School
Downloads 681 (83,265)
Citation 5

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tax enforcement, tax compliance, tax shelters, deterrence, social norms, penalty default

7.

Relational Tax Planning Under Risk-Based Rules

University of Pennsylvania Law Review, Vol. 156, 2008, Columbia Law and Economics Working Paper No. 315
Number of pages: 82 Posted: 01 Sep 2007
Alex Raskolnikov
Columbia University - Law School
Downloads 624 (93,094)

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tax enforcement, tax evasion, tax avoidance, tax planning, relational contracts

8.

Taxation of Financial Products: Options for Fundamental Reform

Tax Notes, Vol. 133, No. 12, 2011, Columbia Law and Economics Working Paper No. 415
Number of pages: 9 Posted: 22 Dec 2011 Last Revised: 21 Jan 2012
Alex Raskolnikov
Columbia University - Law School
Downloads 596 (98,714)

Abstract:

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taxation, derivatives, financial instruments, fundamental reform

9.

Reforming the Taxation of Derivatives - An Overview

Revista Tributaria das Américas, Summer 2010, Columbia Law and Economics Working Paper No. 372
Number of pages: 12 Posted: 29 Apr 2010
Alex Raskolnikov
Columbia University - Law School
Downloads 563 (106,101)

Abstract:

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tax reform, tax planning, derivatives, financial instruments

10.

Probabilistic Compliance

Yale Journal on Regulation, Summer 2017; Columbia Law and Economics Working Paper No. 525
Number of pages: 54 Posted: 13 Feb 2016 Last Revised: 19 May 2017
Alex Raskolnikov
Columbia University - Law School
Downloads 524 (116,105)
Citation 3

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legal uncertainty, compliance, enforcement, probability, legal advice, decision-making under risk

11.

The Cost of Norms: Tax Effects of Tacit Understandings

University of Chicago Law Review, Spring 2007, Columbia Law and Economics Working Paper No. 305
Number of pages: 85 Posted: 23 Oct 2006
Alex Raskolnikov
Columbia University - Law School
Downloads 423 (149,925)

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tax policy, tax avoidance, social norms, relational contracts, externalities

12.

Harmful, Harmless, and Beneficial Uncertainty in Law

Journal of Legal Studies, June 2017, Columbia Law and Economics Working Paper No. 565, Washington University in St. Louis Legal Studies Research Paper No. 17-05-01
Number of pages: 27 Posted: 15 May 2017 Last Revised: 23 Dec 2017
Scott Baker and Alex Raskolnikov
Washington University in St. Louis - School of Law and Columbia University - Law School
Downloads 394 (162,521)
Citation 5

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Legal Uncertainty, Rules and Standards, Targeted Enforcement, Graduated Sanctions

13.

Should Only the Richest Pay More?

Columbia Law and Economics Working Paper No. 662, Columbia Public Law Research Paper
Number of pages: 68 Posted: 27 Sep 2022 Last Revised: 12 Jun 2023
Alex Raskolnikov
Columbia University - Law School
Downloads 314 (208,463)

Abstract:

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progressive taxes, redistribution, top one percent, affluent

14.

Irredeemably Inefficient Acts: A Threat to Markets, Firms, and the Fisc

Georgetown Law Journal, April 2014, Columbia Law and Economics Working Paper No. 446
Number of pages: 57 Posted: 30 Mar 2013 Last Revised: 27 Aug 2014
Alex Raskolnikov
Columbia University - Law School
Downloads 236 (279,423)
Citation 3

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Optimal Deterrence, Rent Seeking, Theft, Insider Trading, Securities Fraud, Price Fixing, Tax Shelters, Economic Substance, Graduated Penalties

15.

Law for the Rich

Minnesota Law Review, Vol. 109, 2024, Columbia Public Law Research Paper No. 4734067
Number of pages: 54 Posted: 28 Feb 2024 Last Revised: 20 Feb 2025
Alex Raskolnikov
Columbia University - Law School
Downloads 222 (296,517)

Abstract:

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inequality, redistribution, one percent

16.

Taxing the Ten Percent

Houston Law Review, Vol. 62, 2024, Columbia Law and Economics Working Paper No.4760118, Columbia Public Law Research Paper No. 4760118
Number of pages: 57 Posted: 12 Apr 2024 Last Revised: 20 Feb 2025
Alex Raskolnikov
Columbia University - Law School
Downloads 220 (299,152)

Abstract:

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tax reform, one percent, inequality, redistribution

17.

Distributional Arguments, In Reverse

Minnesota Law Review, Vol. 105, 2021, Columbia Law and Economics Working Paper No. 627, Columbia Public Law Research Paper No. 14-671
Number of pages: 84 Posted: 21 Sep 2020 Last Revised: 20 Feb 2025
Alex Raskolnikov
Columbia University - Law School
Downloads 194 (336,765)
Citation 7

Abstract:

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redistribution, inequality, tax-and-transfer, legal rules, legal transitions, law and economics

18.

Criminal Deterrence: A Review of the Missing Literature

Supreme Court Economic Review, Vol. 28, 2020, Columbia Law and Economics Working Paper No. 621, Columbia Public Law Research Paper No. 14-661
Number of pages: 59 Posted: 07 Jul 2020 Last Revised: 20 Feb 2025
Alex Raskolnikov
Columbia University - Law School
Downloads 191 (341,626)
Citation 1

Abstract:

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criminal deterrence, optimal deterrence, economic analysis of crime, cost of crime

19.

Six Degrees of Graduation: Law and Economics of Variable Sanctions

Florida State University Law Review, Spring 2016, Tax Simplification 205 (Chris Evans et al. eds., 2015), Columbia Law and Economics Working Paper No. 508
Number of pages: 28 Posted: 02 Dec 2014 Last Revised: 15 May 2017
Alex Raskolnikov
Columbia University - Law School
Downloads 159 (401,903)
Citation 3

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20.

Taxes and Tournaments

Michigan State Law Review, forthcoming, Columbia Law and Economics Working Paper No. 4985478, Columbia Public Law Research Paper No. 4985478
Number of pages: 34 Posted: 14 Oct 2024 Last Revised: 20 Feb 2025
Alex Raskolnikov
Columbia University - Law School
Downloads 140 (446,172)

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tax system design, professional sports, redistribution, predistribution, transfer programs

21.

Optimal Regulatory Enforcement

American Law and Economics Review, Forthcoming, Columbia Law and Economics Working Paper No. 669, Amsterdam Law School Research Paper No. 2023-36, Amsterdam Center for Law & Economics Working Paper No. 2023-12
Number of pages: 46 Posted: 28 Nov 2023 Last Revised: 24 Feb 2024
Giuseppe Dari‐Mattiacci and Alex Raskolnikov
University of Amsterdam and Columbia University - Law School
Downloads 139 (448,654)

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deterrence, enforcement, regulation, sanctions, rewards, carrots, sticks, detection

22.

Unexpected Effects of Expected Sanctions

Journal of Legal Studies, Vol. 50, No. 1, January 2021, Amsterdam Law School Research Paper No. 2021-02, Columbia Law and Economics Working Paper No. 639
Number of pages: 38 Posted: 19 Jan 2021 Last Revised: 06 Jun 2024
Giuseppe Dari‐Mattiacci and Alex Raskolnikov
University of Amsterdam and Columbia University - Law School
Downloads 128 (479,419)

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deterrence, chilling, compliance, participation, accuracy, sanctions, rewards, carrots, sticks.

23.

A Better Tool to Counter China's Unfair Trade Practices

Foreign Affairs, February 2025, Columbia Public Law Research Paper No. 5145599, Columbia Law and Economics Working Paper No. 5145599
Number of pages: 13 Posted: 21 Feb 2025
Alex Raskolnikov and Benn Steil
Columbia University - Law School and Council on Foreign Relations (CFR)
Downloads 112 (531,177)

Abstract:

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