David A. Weisbach

University of Chicago - Law School

Professor of Law

1111 E. 60th St.

Chicago, IL 60637

United States

SCHOLARLY PAPERS

57

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23,978

SSRN CITATIONS
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Top 586

in Total Papers Citations

176

CROSSREF CITATIONS

1,550

Scholarly Papers (57)

1.

Corporate Tax Avoidance

Number of pages: 27 Posted: 16 Jan 2004
David A. Weisbach
University of Chicago - Law School
Downloads 1,919 (11,756)
Citation 63

Abstract:

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taxation, tax planning, tax law, tax shelters

2.

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 1,812 (12,871)
Citation 12

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discounting, future generations, climate change, intergenerational neutrality

3.

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 1,758 (13,508)
Citation 3

Abstract:

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

An Economic Analysis of Anti-Tax Avoidance Doctrines

Number of pages: 41 Posted: 19 May 2000
David A. Weisbach
University of Chicago - Law School
Downloads 1,745 (13,450)
Citation 106

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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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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 1,564 (16,208)
Citation 27

Abstract:

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6.

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
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 1,106 (27,159)
Citation 21

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

7.

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 1,100 (27,395)
Citation 61

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taxation, Atkinson and STiglitz, neutral taxation of commodities

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 856 (38,995)

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tax law, service income, investment income

9.
Downloads 786 ( 43,785)
Citation 161

Ten Truths About Tax Shelters

Number of pages: 43 Posted: 10 May 2001
David A. Weisbach
University of Chicago - Law School
Downloads 786 (43,183)
Citation 161

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Ten Truths About Tax Shelters

Posted: 09 May 2002
David A. Weisbach
University of Chicago - Law School

Abstract:

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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 651 (56,206)
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 511 (76,392)
Citation 132

Abstract:

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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 497 (78,868)
Citation 2

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13.
Downloads 418 ( 96,748)

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 418 (95,917)
Citation 119

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Ironing Out the Flat Tax

Posted: 04 Oct 2000
David A. Weisbach
University of Chicago - Law School

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14.

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 404 (100,631)
Citation 12

Abstract:

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15.

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 396 (102,936)
Citation 111

Abstract:

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16.

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 394 (103,549)
Citation 3

Abstract:

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tax policy, tax base theory, tax expenditures theory

17.

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 377 (108,941)
Citation 59

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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
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 209 (198,582)
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
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 167 (242,308)
Citation 18

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19.
Downloads 373 (110,522)

The (Non) Taxation of Risk

Number of pages: 66 Posted: 19 Jan 2004
David A. Weisbach
University of Chicago - Law School
Downloads 373 (109,698)
Citation 74

Abstract:

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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.

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 361 (114,358)
Citation 23

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taxation, law, tax advice, uncertainty

21.

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 339 (122,599)
Citation 23

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22.

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 334 (124,563)
Citation 5

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23.
Downloads 325 (128,264)
Citation 13

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 126 (303,898)
Citation 7

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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 112 (331,139)

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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 87 (391,094)
Citation 6

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

24.

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 325 (128,264)
Citation 28

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25.

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 301 (138,958)

Abstract:

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

26.

Taxes and Torts in the Redistribution of Income

Number of pages: 24 Posted: 27 Apr 2002
David A. Weisbach
University of Chicago - Law School
Downloads 301 (138,958)
Citation 69

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Coase lecture, tax law

27.
Downloads 295 (141,918)
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 254 (164,575)
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 41 (568,002)

Abstract:

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28.

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 274 (153,025)
Citation 32

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29.

Taxation and Risk-Taking with Multiple Tax Rates

Number of pages: 34 Posted: 13 Dec 2002
David A. Weisbach
University of Chicago - Law School
Downloads 274 (153,025)
Citation 53

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

30.

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 243 (172,359)
Citation 47

Abstract:

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31.

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 J. Hemel and Jennifer Nou
University of Chicago - Law School, University of Chicago - Law School and University of Chicago - Law School
Downloads 214 (194,480)

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

32.

The Behavioral Elasticity of Tax Revenue

Journal of Legal Analysis (forthcoming)
Number of pages: 71 Posted: 14 Oct 2019 Last Revised: 30 Jan 2021
Daniel J. Hemel and David A. Weisbach
University of Chicago - Law School and University of Chicago - Law School
Downloads 211 (197,049)

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

33.

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

Number of pages: 36 Posted: 13 Jan 2003
David A. Weisbach
University of Chicago - Law School
Downloads 209 (198,814)
Citation 67

Abstract:

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34.

The Legal Envelope Theorem

Boston University Law Review, Forthcoming, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 920, U of Chicago, Public Law Working Paper No. 759
Number of pages: 81 Posted: 09 Dec 2020 Last Revised: 06 Mar 2021
David A. Weisbach and Daniel J. Hemel
University of Chicago - Law School and University of Chicago - Law School
Downloads 196 (210,888)

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law and economics, tax, envelope theorem, Corlett-Hague, redistribution, fiscal externalities

35.
Downloads 195 (211,845)
Citation 63

Does the X-Tax Mark the Spot?

Number of pages: 51 Posted: 31 Oct 2002
David A. Weisbach
University of Chicago - Law School
Downloads 195 (211,741)
Citation 63

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Consumption tax, VAT, tax reform

Does the X-Tax Mark the Spot?

Posted: 29 May 2003
David A. Weisbach
University of Chicago - Law School

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Consumption tax, VAT, tax reform

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
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 192 (214,798)
Citation 12

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

37.

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 192 (214,798)
Citation 25

Abstract:

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taxation, income taxation, consumption taxation, international taxation

38.

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 185 (221,855)
Citation 13

Abstract:

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Carbon Taxes, Leakage, Border Adjustments

39.

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 184 (222,870)
Citation 7

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emissions trading, carbon, carbon tax, emissions

40.
Downloads 183 (224,995)

Optimal Unilateral Carbon Policy

Cowles Foundation Discussion Paper No. 2311, 2021, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 943
Number of pages: 104 Posted: 10 Nov 2021 Last Revised: 10 Feb 2022
Samuel S. Kortum and David A. Weisbach
Yale University and University of Chicago - Law School
Downloads 137 (286,772)

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Carbon taxes, Border adjustments, Leakage, Climate change

Optimal Unilateral Carbon Policy

University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2021-138
Number of pages: 104 Posted: 30 Nov 2021
Samuel S. Kortum and David A. Weisbach
Yale University and University of Chicago - Law School
Downloads 27 (653,759)

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carbon taxes, border adjustments, leakage, climate change

Optimal Unilateral Carbon Policy

CESifo Working Paper No. 9409
Number of pages: 105 Posted: 12 Nov 2021
Samuel S. Kortum and David A. Weisbach
Yale University and University of Chicago - Law School
Downloads 19 (716,792)

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carbon taxes, border adjustments, leakage, climate change

41.

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
University of Notre Dame - Department of Economics, University of Chicago - Law School and Harvard University - Harvard Kennedy School (HKS)
Downloads 183 (223,934)
Citation 4

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42.

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 161 (249,588)
Citation 32

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43.

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 152 (261,734)

Abstract:

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44.

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 Drake and David A. Weisbach
University of Chicago - Law School and University of Chicago - Law School
Downloads 146 (270,316)

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climate change, justice, responsibility

45.

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 141 (277,808)

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

46.

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 123 (307,927)

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

47.

The Trade-Off Between Tax Administration and Tax Compliance

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 913
Number of pages: 26 Posted: 27 Aug 2020 Last Revised: 04 Sep 2020
David A. Weisbach
University of Chicago - Law School
Downloads 118 (317,373)

Abstract:

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tax compliance, tax administration, taxation, elasticity of taxable income

48.

Thinking Outside the Little Boxes

Number of pages: 24 Posted: 26 Mar 2002
David A. Weisbach
University of Chicago - Law School
Downloads 115 (323,135)
Citation 72

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

49.

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 109 (335,367)
Citation 1

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

50.

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 109 (335,367)
Citation 6

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51.

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 108 (337,508)
Citation 38

Abstract:

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52.

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
University of Notre Dame - Department of Economics, University of Chicago - Law School and Harvard University - Harvard Kennedy School (HKS)
Downloads 81 (404,140)
Citation 1

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Auditing, Signaling, Taxation

53.

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

Number of pages: 14 Posted: 22 Aug 2018 Last Revised: 26 Jul 2021
Daniel J. Hemel, Jennifer Nou and David A. Weisbach
University of Chicago - Law School, University of Chicago - Law School and University of Chicago - Law School
Downloads 56 (489,266)

Abstract:

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cost-benefit analysis, tax regulations

54.

The Fifth Circuit Gets it Wrong in Compaq V. Commissioner

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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55.

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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56.

An Efficiency Analysis of Line Drawing in the Tax Law

Posted: 02 Oct 1999
David A. Weisbach
University of Chicago - Law School

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57.

The Curious Problem of Short Against the Box

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

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