Alex Raskolnikov

Columbia University - Law School

Professor

435 West 116th Street

New York, NY 10025

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 6,727

SSRN RANKINGS

Top 6,727

in Total Papers Downloads

6,100

CITATIONS
Rank 20,833

SSRN RANKINGS

Top 20,833

in Total Papers Citations

14

Scholarly Papers (12)

1.

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 1,022 (19,172)
Citation 4

Abstract:

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Tax ownership

2.

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 914 (22,686)

Abstract:

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

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 730 (31,154)
Citation 2

Abstract:

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Tax, penalties, deterrence

4.

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 596 (40,882)
Citation 2

Abstract:

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

5.

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 542 (46,204)
Citation 2

Abstract:

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

6.

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 505 (50,592)

Abstract:

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taxation, derivatives, financial instruments, fundamental reform

7.

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 477 (54,354)

Abstract:

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tax reform, tax planning, derivatives, financial instruments

8.

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 423 (62,989)

Abstract:

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

9.

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 360 (76,256)
Citation 4

Abstract:

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

10.

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 211 (134,351)

Abstract:

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

11.

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 197 (143,347)

Abstract:

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

12.

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 123 (213,592)

Abstract:

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