David A. Weisbach

University of Chicago - Law School

Professor of Law

1111 E. 60th St.

Chicago, IL 60637

United States

Center for Robust Decisionmaking on Climate & Energy Policy (RDCEP)

5735 S. Ellis Street

Chicago, IL 60637

United States

  • University of Chicago - Law School

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    • Fax: 773-702-0730

  • Center for Robust Decisionmaking on Climate & Energy Policy (RDCEP)

SCHOLARLY PAPERS

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Scholarly Papers (53)

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1.

Corporate Tax Avoidance

U Chicago Law & Economics, Olin Working Paper No. 202
Number of pages: 27 Posted: 16 Jan 2004
David A. Weisbach
University of Chicago - Law School
Downloads 1,861 (8,591)
Citation 60

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taxation, tax planning, tax law, tax shelters

2.

A Guide to the GOP Tax Plan – The Way to a Better Way

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 788
Number of pages: 67 Posted: 05 Jan 2017 Last Revised: 08 Feb 2017
David A. Weisbach
University of Chicago - Law School
Downloads 1,673 (10,231)
Citation 2

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tax reform, consumption taxation, border adjustments, X-tax

3.

An Economic Analysis of Anti-Tax Avoidance Doctrines

Downloads 1,646 ( 10,521)

An Economic Analysis of Anti-Tax Avoidance Doctrines

University of Chicago Law School, John M. Olin Law & Economics Working Paper No. 99
Number of pages: 41 Posted: 19 May 2000
David A. Weisbach
University of Chicago - Law School
Downloads 1,646 (10,329)
Citation 105

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An Economic Analysis of Anti-Tax-Avoidance Doctrines

American Law and Economics Review, Vol. 4, No. 1, pp. 88-115, 2002
Posted: 29 Feb 2008
David A. Weisbach
University of Chicago - Law School

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4.

Climate Change and Discounting the Future: A Guide for the Perplexed

Reg-Markets Center Working Paper No. 08-19, Harvard Public Law Working Paper No. 08-20, Harvard Law School Program on Risk Regulation Research Paper No. 08-12
Number of pages: 38 Posted: 14 Aug 2008 Last Revised: 19 Oct 2014
David A. Weisbach and Cass R. Sunstein
University of Chicago - Law School and Harvard Law School
Downloads 1,642 (10,570)
Citation 10

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discounting, future generations, climate change, intergenerational neutrality

5.

Design of a Carbon Tax

U of Chicago Law & Economics, Olin Working Paper No. 447, U of Chicago, Public Law Working Paper No. 254
Number of pages: 67 Posted: 09 Jan 2009
Gilbert E. Metcalf and David A. Weisbach
Tufts University - Department of Economics and University of Chicago - Law School
Downloads 1,303 (15,173)
Citation 25

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6.

The Superiority of an Ideal Consumption Tax Over an Ideal Income Tax

U Chicago Law & Economics, Olin Working Paper No. 251
Number of pages: 82 Posted: 27 Jul 2005
Joseph Bankman and David A. Weisbach
Stanford Law School and University of Chicago - Law School
Downloads 1,079 (20,174)
Citation 54

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taxation, Atkinson and STiglitz, neutral taxation of commodities

7.

Unilateral Carbon Taxes, Border Tax Adjustments, and Carbon Leakage

University of Chicago Institute for Law & Economics Olin Research Paper No. 600
Number of pages: 43 Posted: 02 Jun 2012
Joshua Elliott, Ian Foster, Samuel S. Kortum, Gita Khun Jush, Todd Munson and David A. Weisbach
University of Chicago, University of Chicago, University of Chicago - Department of Economics, University of Chicago, Argonne National Laboratory and University of Chicago - Law School
Downloads 1,015 (22,059)
Citation 20

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carbon leakage, carbon taxes, climate change, Kyoto Protocol, CGE modeling

8.

The Taxation of Carried Interests in Private Equity

Virginia Law Review, 2007, U of Chicago Law & Economics, Olin Working Paper No. 365
Number of pages: 61 Posted: 10 Oct 2007
David A. Weisbach
University of Chicago - Law School
Downloads 837 (29,154)

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tax law, service income, investment income

9.

Ten Truths About Tax Shelters

Downloads 717 ( 36,071)
Citation 155

Ten Truths About Tax Shelters

U Chicago Law & Economics, Olin Working Paper No. 122
Number of pages: 43 Posted: 10 May 2001
David A. Weisbach
University of Chicago - Law School
Downloads 717 (35,524)
Citation 155

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Ten Truths About Tax Shelters

Tax Law Review, Vol. 55, No. 2, 2002
Posted: 09 May 2002
David A. Weisbach
University of Chicago - Law School

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10.

What Does Happiness Research Tell Us about Happiness?

U of Chicago Law & Economics, Olin Working Paper No. 342
Number of pages: 44 Posted: 26 Jun 2007
David A. Weisbach
University of Chicago - Law School
Downloads 637 (42,317)
Citation 9

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11.

Line Drawing, Doctrine, and Efficiency in the Tax Law

University of Chicago Law School, John M. Olin Law & Economics Working Paper No. 62
Number of pages: 83 Posted: 11 Jul 1998
David A. Weisbach
University of Chicago - Law School
Downloads 489 (59,426)
Citation 130

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12.

Consumption Taxation is Still Superior to Income Taxation

U of Chicago Law & Economics, Olin Working Paper No. 358, Stanford Law and Economics Olin Working Paper No. 350
Number of pages: 20 Posted: 11 Sep 2007 Last Revised: 29 Sep 2009
David A. Weisbach and Joseph Bankman
University of Chicago - Law School and Stanford Law School
Downloads 480 (60,780)
Citation 2

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13.

Ironing Out the Flat Tax

Downloads 398 ( 76,246)
Citation 116

Ironing Out the Flat Tax

University of Chicago Law School, John M. Olin Law & Economics Working Paper No. 79
Number of pages: 87 Posted: 08 Aug 1999
David A. Weisbach
University of Chicago - Law School
Downloads 398 (75,542)
Citation 116

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Ironing Out the Flat Tax

Stanford Law Review, Vol. 52, Issue 3
Posted: 04 Oct 2000
David A. Weisbach
University of Chicago - Law School

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14.

Should the Tax Law Require Current Accrual of Interest On Derivative Financial Instruments?

University of Chicago Law School, John M. Olin Law & Economics Working Paper No. 90
Number of pages: 37 Posted: 10 Dec 1999
David A. Weisbach
University of Chicago - Law School
Downloads 388 (78,442)
Citation 111

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15.

The Integration of Tax and Spending Programs

Yale Law Journal, Vol. 113, p. 955, 2004, U Chicago Law & Economics, Olin Working Paper No. 194
Number of pages: 74 Posted: 09 Sep 2003 Last Revised: 04 Jan 2012
David A. Weisbach and Jacob Nussim
University of Chicago - Law School and Bar-Ilan University - Faculty of Law
Downloads 368 (83,475)
Citation 2

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tax policy, tax base theory, tax expenditures theory

16.

The Irreducible Complexity of Firm-Level Income Taxes: Theory and Doctrine in Corporate Tax

U of Chicago Law & Economics, Olin Working Paper No. 327
Number of pages: 66 Posted: 17 Jan 2007
David A. Weisbach
University of Chicago - Law School
Downloads 362 (85,068)
Citation 60

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17.

Climate Impacts on Economic Growth as Drivers of Uncertainty in the Social Cost of Carbon

Downloads 353 ( 87,549)
Citation 20

Climate Impacts on Economic Growth as Drivers of Uncertainty in the Social Cost of Carbon

RDCEP Working Paper No. 13-02
Number of pages: 29 Posted: 20 Aug 2013 Last Revised: 05 Mar 2015
Elisabeth J. Moyer, Mark D. Woolley, Michael Glotter and David A. Weisbach
University of Chicago - Department of the Geophysical Sciences, Logistics Management Institute (LMI), University of Chicago - Department of the Geophysical Sciences and University of Chicago - Law School
Downloads 194 (162,104)
Citation 18

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climate change, social cost of carbon, integrated assessment modeling, valuation of environmental quality, U.S. climate policy

Climate Impacts on Economic Growth as Drivers of Uncertainty in the Social Cost of Carbon

Journal of Legal Studies, Vol. 43, No. 2, 2014, pp. 401-425, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 652
Number of pages: 29 Posted: 19 Aug 2013 Last Revised: 28 Apr 2015
Elisabeth J. Moyer, Mark D. Woolley, Michael Glotter and David A. Weisbach
University of Chicago - Department of the Geophysical Sciences, Logistics Management Institute (LMI), University of Chicago - Department of the Geophysical Sciences and University of Chicago - Law School
Downloads 159 (193,560)
Citation 18

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18.

Is Knowledge of the Tax Law Socially Desirable?

U of Chicago Law & Economics, Olin Working Paper No. 563
Number of pages: 43 Posted: 26 Jul 2011 Last Revised: 27 Jul 2011
David A. Weisbach
University of Chicago - Law School
Downloads 353 (87,549)
Citation 23

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taxation, law, tax advice, uncertainty

19.

The (Non) Taxation of Risk

Downloads 353 ( 87,549)
Citation 74

The (Non) Taxation of Risk

U Chicago Law & Economics, Olin Working Paper No. 203
Number of pages: 66 Posted: 19 Jan 2004
David A. Weisbach
University of Chicago - Law School
Downloads 353 (86,884)
Citation 74

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income tax

The (Non)Taxation of Risk

Tax Law Review, Vol. 58, No. 1, 2005
Posted: 27 Dec 2005
David A. Weisbach
University of Chicago - Law School

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20.

The Use of Neutralities in International Tax Policy

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 697
Number of pages: 25 Posted: 20 Aug 2014
David A. Weisbach
University of Chicago - Law School
Downloads 318 (98,384)
Citation 13

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21.

Instrument Choice is Instrument Design

U of Chicago Law & Economics, Olin Working Paper No. 490
Number of pages: 58 Posted: 24 Oct 2009
David A. Weisbach
University of Chicago - Law School
Downloads 314 (99,794)
Citation 28

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22.

Should Environmental Taxes Be Precautionary?

Downloads 309 (101,509)
Citation 9

Should Environmental Taxes Be Precautionary?

RDCEP Working Paper No. 12-06
Number of pages: 32 Posted: 01 Feb 2012
David A. Weisbach
University of Chicago - Law School
Downloads 119 (244,466)
Citation 8

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Pigouvian taxation, environmental taxation, precautionary principle, climate change, real options, instrument choice

Should Environmental Taxes Be Precautionary?

University of Chicago Institute for Law & Economics Olin Research Paper No. 601
Number of pages: 32 Posted: 02 Jun 2012
David A. Weisbach
University of Chicago - Law School
Downloads 104 (269,457)
Citation 6

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Pigouvian taxation, environmental taxation, precautionary principle, climate change, real options, instrument choice

Should Environmental Taxes Be Precautionary?

University of Chicago Institute for Law & Economics Olin Research Paper No. 586
Number of pages: 28 Posted: 14 Jan 2012 Last Revised: 01 Jul 2014
David A. Weisbach
University of Chicago - Law School
Downloads 86 (305,525)
Citation 7

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Pigouvian taxation, environmental taxation, precautionary principle, climate change, real options, instrument choice

23.

Capital Gains Taxation and Corporate Investment

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 740
Number of pages: 25 Posted: 25 Jan 2016 Last Revised: 15 Nov 2016
David A. Weisbach
University of Chicago - Law School
Downloads 293 (107,599)

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dividend taxation, capital gains, new view, lock-in

24.

Taxes and Torts in the Redistribution of Income

U Chicago Law & Economics, Olin Working Paper No. 148
Number of pages: 24 Posted: 27 Apr 2002
David A. Weisbach
University of Chicago - Law School
Downloads 293 (107,599)
Citation 69

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Coase lecture, tax law

25.

International Paretianism: A Defense

University of Chicago Institute for Law & Economics Olin Research Paper No. 606, U of Chicago, Public Law Working Paper No. 392
Number of pages: 13 Posted: 31 Jul 2012
Eric A. Posner and David A. Weisbach
University of Chicago - Law School and University of Chicago - Law School
Downloads 289 (109,211)
Citation 23

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26.

Responsibility for Climate Change, by the Numbers

Downloads 283 (111,638)
Citation 30

Responsibility for Climate Change, by the Numbers

U of Chicago Law & Economics, Olin Working Paper No. 448, U of Chicago, Public Law Working Paper No. 255
Number of pages: 34 Posted: 09 Jan 2009
David A. Weisbach
University of Chicago - Law School
Downloads 247 (128,107)
Citation 30

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Responsibility for Climate Change, by the Numbers

Reg-Markets Center Working Paper No. 09-04
Number of pages: 37 Posted: 15 Jan 2009
David A. Weisbach
University of Chicago - Law School
Downloads 36 (467,565)

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27.

Tax Expenditures, Principal Agent Problems, and Redundancy

U Chicago Law & Economics, Olin Working Paper No. 299
Number of pages: 40 Posted: 30 Jun 2006
David A. Weisbach
University of Chicago - Law School
Downloads 268 (118,268)
Citation 31

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28.

Taxation and Risk-Taking with Multiple Tax Rates

U Chicago Law & Economics, Olin Working Paper No. 172
Number of pages: 34 Posted: 13 Dec 2002
David A. Weisbach
University of Chicago - Law School
Downloads 260 (122,039)
Citation 53

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taxation, risk-taking, dead-weight loss, income taxation

29.

Attributes of Ownership

University of Chicago Institute for Law & Economics Olin Research Paper No. 621
Number of pages: 45 Posted: 17 Nov 2012
Reid Thompson and David A. Weisbach
University of Chicago - Law School and University of Chicago - Law School
Downloads 216 (146,718)
Citation 49

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30.

The Design of a Carbon Tax

Reg-Markets Center Working Paper No. 09-05
Number of pages: 67 Posted: 15 Jan 2009
David A. Weisbach and Gilbert E. Metcalf
University of Chicago - Law School and Tufts University - Department of Economics
Downloads 211 (149,989)
Citation 4

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31.

Measurement and Tax Depreciation Policy: The Case of Short-Term Assets

U Chicago Law & Economics, Olin Working Paper No. 176
Number of pages: 36 Posted: 13 Jan 2003
David A. Weisbach
University of Chicago - Law School
Downloads 204 (154,816)
Citation 67

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32.

Does the X-Tax Mark the Spot?

Downloads 186 (168,510)
Citation 63

Does the X-Tax Mark the Spot?

U Chicago Law & Economics, Olin Working Paper No. 163
Number of pages: 51 Posted: 31 Oct 2002
David A. Weisbach
University of Chicago - Law School
Downloads 186 (168,435)
Citation 63

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Consumption tax, VAT, tax reform

Does the X-Tax Mark the Spot?

SMU Law Review, Vol. 56, p. 201, 2003
Posted: 29 May 2003
David A. Weisbach
University of Chicago - Law School

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Consumption tax, VAT, tax reform

33.

Audits as Signals

HKS Working Paper No. RWP13-026, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 651
Number of pages: 24 Posted: 18 Aug 2013 Last Revised: 18 Sep 2013
Maciej H. Kotowski, David A. Weisbach and Richard J. Zeckhauser
Harvard University - Harvard Kennedy School (HKS), University of Chicago - Law School and Harvard University - Harvard Kennedy School (HKS)
Downloads 176 (177,095)
Citation 3

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34.

Carbon Taxation in Europe: Expanding the EU Carbon Price

U of Chicago Law & Economics, Olin Working Paper No. 566
Number of pages: 35 Posted: 30 Jul 2011
David A. Weisbach
University of Chicago - Law School
Downloads 176 (177,095)
Citation 7

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emissions trading, carbon, carbon tax, emissions

35.

Implementing Income and Consumption Taxes: An Essay in Honor of David Bradford

U Chicago Law & Economics, Olin Working Paper No. 297
Number of pages: 37 Posted: 26 Jun 2006
David A. Weisbach
University of Chicago - Law School
Downloads 173 (179,799)
Citation 25

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taxation, income taxation, consumption taxation, international taxation

36.

Unilateral Carbon Taxes, Border Adjustments and Carbon Leakage

RDCEP Working Paper No. 12-04
Number of pages: 44 Posted: 01 Feb 2012 Last Revised: 01 Mar 2012
Joshua Elliott, Ian Foster, Samuel S. Kortum, Gita Khun Jush, Todd Munson and David A. Weisbach
University of Chicago, University of Chicago, University of Chicago - Department of Economics, University of Chicago, Argonne National Laboratory and University of Chicago - Law School
Downloads 169 (183,462)
Citation 8

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carbon leakage, carbon taxes, climate change, Kyoto Protocol, CGE modeling

37.

A Welfarist Approach to Disabilities

U of Chicago Law & Economics, Olin Working Paper No. 355
Number of pages: 75 Posted: 23 Aug 2007
David A. Weisbach
University of Chicago - Law School
Downloads 153 (199,683)
Citation 32

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38.

New View Integration

Forthcoming, 71 Tax Law Review (Fall 2017), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 811
Number of pages: 64 Posted: 10 Aug 2017
David A. Weisbach
University of Chicago - Law School
Downloads 146 (207,582)

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39.

Discount Rates, Social Judgments, Individuals’ Risk Preferences, and Uncertainty

Journal of Risk and Uncertainty, Vol. 42, pp. 125-143, 2011, U of Chicago Law & Economics, Olin Working Paper No. 564
Number of pages: 23 Posted: 30 Jul 2011
Louis Kaplow and David A. Weisbach
Harvard Law School and University of Chicago - Law School
Downloads 138 (217,201)

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Discount Rate, Risk Preferences, Policy Assessment Under Uncertainty, Climate Policy

40.

Two Theories of Responsibility for Past Emissions of Carbon Dioxide

U of Chicago, Public Law Working Paper No. 582
Number of pages: 28 Posted: 24 May 2016 Last Revised: 14 Jul 2016
Michelle Hayner and David A. Weisbach
University of Chicago - Law School and University of Chicago - Law School
Downloads 116 (248,090)

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climate change, justice, responsibility

41.

Thinking Outside the Little Boxes

Texas Law Review, Vol. 80, 2001
Number of pages: 24 Posted: 26 Mar 2002
David A. Weisbach
University of Chicago - Law School
Downloads 111 (255,928)
Citation 72

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Commodity tax, debt-equity, tax law, tax methodology, Schlunk

42.

Paretian Intergenerational Discounting

U Chicago Law & Economics, Olin Working Paper No. 255
Number of pages: 45 Posted: 24 Aug 2005
Dexter Samida and David A. Weisbach
U.S. Court of Appeals for the 7th Circuit and University of Chicago - Law School
Downloads 106 (264,280)
Citation 6

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43.

A Critical Look at a Critical Look - Reply to Sanchirico

Tax Law Review, Vol. 64, 2011, U of Chicago Law & Economics, Olin Working Paper No. 573
Number of pages: 18 Posted: 04 Aug 2011 Last Revised: 21 Sep 2011
David A. Weisbach and Joseph Bankman
University of Chicago - Law School and Stanford Law School
Downloads 104 (267,826)

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income taxation, consumption taxation, Haig-Simons, tax base, labor income taxation

44.

The Marginal Revenue Rule in Cost-Benefit Analysis

Tax Notes, Vol. 160, No. 11, pp. 1507-1528 (Sept. 10, 2018), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 859, U of Chicago, Public Law Working Paper No. 685
Number of pages: 23 Posted: 15 Oct 2018
David A. Weisbach, Daniel Jacob Hemel and Jennifer Nou
University of Chicago - Law School, University of Chicago - Law School and University of Chicago - Law School
Downloads 103 (269,597)

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cost-benefit analysis, tax regulations, marginal revenue rule, elasticity of taxable income

45.

The Social Evaluation of Intergenerational Policies and its Application to Integrated Assessment Models of Climate Change

B.E. Journal of Economic Analysis and Policy, 2010, U of Chicago Law & Economics, Olin Working Paper No. 565
Number of pages: 38 Posted: 26 Jul 2011 Last Revised: 29 Jul 2011
Louis Kaplow, Elisabeth J. Moyer and David A. Weisbach
Harvard Law School, University of Chicago - Department of the Geophysical Sciences and University of Chicago - Law School
Downloads 103 (269,597)

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individual discount rate, social discount rate, intergenerational distribution, climate policy, integrated assessment models

46.

Distributionally-Weighted Cost Benefit Analysis: Welfare Economics Meets Organizational Design

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 689, U of Chicago, Public Law Working Paper No. 478
Number of pages: 47 Posted: 14 Jun 2014 Last Revised: 08 Jul 2014
David A. Weisbach
University of Chicago - Law School
Downloads 101 (273,181)
Citation 38

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47.

Signaling with Audits: Mimicry, Wasteful Expenditures, and Non-Compliance in a Model of Tax Enforcement

HKS Working Paper No. RWP14-001
Number of pages: 12 Posted: 14 Jun 2014
Maciej H. Kotowski, David A. Weisbach and Richard J. Zeckhauser
Harvard University - Harvard Kennedy School (HKS), University of Chicago - Law School and Harvard University - Harvard Kennedy School (HKS)
Downloads 72 (336,233)

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Auditing, Signaling, Taxation

48.

Border Adjustments for Carbon Emissions: Basic Concepts and Design

Resources for the Future Discussion Paper 16-09
Number of pages: 43 Posted: 03 Jun 2016
Samuel S. Kortum and David A. Weisbach
University of Chicago - Department of Economics and University of Chicago - Law School
Downloads 70 (341,553)
Citation 7

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Carbon Taxes, Leakage, Border Adjustments

49.

The Behavioral Elasticity of Tax Revenue

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 892, U of Chicago, Public Law Working Paper No. 732
Posted: 14 Oct 2019
Daniel Jacob Hemel and David A. Weisbach
University of Chicago - Law School and University of Chicago - Law School
Downloads 91

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tax law, tax policy, elasticity of taxable income, behavioral elasticity of tax revenue, optimal taxation

50.

The Fifth Circuit Gets it Wrong in Compaq V. Commissioner

Tax Notes, Vol. 94, No. 4, January 28, 2002
Posted: 24 Jan 2002
Daniel Shaviro and David A. Weisbach
New York University School of Law and University of Chicago - Law School

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51.

Formalism in the Tax Law

Chicago Law Review, Vol. 66, Summer 1999
Posted: 16 Nov 1999
David A. Weisbach
University of Chicago - Law School

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52.

An Efficiency Analysis of Line Drawing in the Tax Law

Journal of Legal Studies, Vol. 29, No. 1, Part 1, January 2000
Posted: 02 Oct 1999
David A. Weisbach
University of Chicago - Law School

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53.

The Curious Problem of Short Against the Box

Posted: 14 Mar 1997
David A. Weisbach
University of Chicago - Law School

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Other Papers (1)

Total Downloads: 24
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1.

Appendix to 'The Marginal Revenue Rule in Cost-Benefit Analysis'

Number of pages: 14 Posted: 22 Aug 2018 Last Revised: 11 Sep 2018
Daniel Jacob Hemel, Jennifer Nou and David A. Weisbach
University of Chicago - Law School, University of Chicago - Law School and University of Chicago - Law School
Downloads 24 (612,842)

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cost-benefit analysis, tax regulations