Alex Raskolnikov

Columbia University - Law School

Professor

435 West 116th Street

New York, NY 10025

United States

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 9,522

SSRN RANKINGS

Top 9,522

in Total Papers Downloads

8,903

SSRN CITATIONS
Rank 27,883

SSRN RANKINGS

Top 27,883

in Total Papers Citations

28

CROSSREF CITATIONS

11

Scholarly Papers (20)

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 1,174 (32,907)
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 1,170 (33,055)

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 820 (54,367)
Citation 1

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 660 (72,314)
Citation 5

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

5.

Common Sense Recommendations for the Application of Tax Law to Digital Assets

U of Colorado Law Legal Studies Research Paper #23-22, Wayne State University Law School Research Paper No. 2023-22, UC Irvine School of Law Research Paper No. 2024-01, Saint Louis U. Legal Studies Research Paper No. 2023-14, Cardozo Legal Studies Research Paper No. 2024-06, Arizona State University Sandra Day O'Connor College of Law Legal Studies Research Paper No. 4576425
Number of pages: 22 Posted: 16 Oct 2023 Last Revised: 27 Feb 2024
Wayne State University Law School, George Washington University Law School, University of Kentucky J. David Rosenberg College of Law, Loyola University Chicago School of Law, Yeshiva University - Benjamin N. Cardozo School of Law, Texas Tech University School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, St. Mary's University School of Law, Cornell University - Samuel Curtis Johnson Graduate School of Management, Falcon Rappaport & Berkman LLP, Polygon Advisory Group, University of Mississippi - School of Law, North Carolina State University - Department of Accounting, University of California, Berkeley, Haas School of Business, Institue for Business and Social Impact, Crayon Advisory, LLC, Yeshiva University - Benjamin N. Cardozo School of Law, University of San Diego School of Law, University of Florida - Department of Finance, Insurance and Real Estate, University of Florida College of Law, University of California, Irvine School of Law, Southern Methodist University - Dedman School of Law, University of Cincinnati - College of Law, University of Iowa, MDM Financial Services, Gonzaga University - School of Law, Saint Louis University - School of Law, University of Colorado Law School, National University of Singapore (NUS), Columbia University - Law School, Samford University, Cumberland School of Law, Saint Louis University School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 623 (77,699)

Abstract:

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Digital Assets, Public Policy, Joint Committee on Taxation, Tax, Law, Internal Revenue Service, Cryptocurrency

6.

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 610 (79,770)

Abstract:

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

7.

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 584 (84,298)

Abstract:

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taxation, derivatives, financial instruments, fundamental reform

8.

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 546 (91,778)

Abstract:

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tax reform, tax planning, derivatives, financial instruments

9.

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 503 (101,479)
Citation 3

Abstract:

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

10.

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 408 (130,002)

Abstract:

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

11.

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 370 (145,062)
Citation 1

Abstract:

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deterrence, compliance, sanctions

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 363 (148,187)
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 248 (220,503)

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 220 (247,470)
Citation 3

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

15.

Distributional Arguments, In Reverse

Minnesota Law Review, Forthcoming; Columbia Law and Economics Working Paper No. 627, Columbia Public Law Research Paper No. 14-671, Columbia Law and Economics Working Paper No. 627
Number of pages: 88 Posted: 21 Sep 2020 Last Revised: 18 Dec 2020
Alex Raskolnikov
Columbia University - Law School
Downloads 172 (308,982)
Citation 1

Abstract:

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

16.

Criminal Deterrence: A Review of the Missing Literature

Supreme Court Economic Review, Forthcoming; Columbia Law and Economics Working Paper No. 621, Columbia Law and Economics Working Paper No. 621, Columbia Public Law Research Paper No. 14-661
Number of pages: 63 Posted: 07 Jul 2020 Last Revised: 24 Jul 2020
Alex Raskolnikov
Columbia University - Law School
Downloads 153 (341,335)
Citation 1

Abstract:

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

17.

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 150 (346,859)
Citation 3

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18.

Unexpected Effects of Expected Sanctions

Journal of Legal Studies, forthcoming, 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: 28 Jun 2021
Giuseppe Dari‐Mattiacci and Alex Raskolnikov
University of Amsterdam and Columbia University - Law School
Downloads 107 (448,824)

Abstract:

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

19.

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 21 (927,488)

Abstract:

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

20.

Law for the Rich

Minnesota Law Review, Vol. 109
Number of pages: 38
Alex Raskolnikov
Columbia University - Law School
Downloads 1

Abstract:

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inequality, redistribution, one percent