Andrew T. Hayashi

University of Virginia School of Law

Associate Professor

580 Massie Road

Charlottesville, VA 22903

United States

  • University of Virginia School of Law

SCHOLARLY PAPERS

32

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7,104

TOTAL CITATIONS
Rank 26,008

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Top 26,008

in Total Papers Citations

43

Scholarly Papers (32)

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1.

Experimental Evidence of Tax Salience and the Labor-Leisure Decision: Anchoring, Tax Aversion, or Complexity?

Public Finance Review, Vol. 41, pp. 203, 2013 , UC Berkeley Public Law Research Paper No. 2067157, NYU Law and Economics Research Paper No. 12-14
Number of pages: 37 Posted: 28 May 2012 Last Revised: 25 Feb 2013
Andrew T. Hayashi, Brent K. Nakamura and David Gamage
University of Virginia School of Law, University of California, Berkeley and University of Missouri School of Law
Downloads 505 (121,048)
Citation 5

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experiment, framing, partitioned pricing, labor supply, taxation, tax salience

2.

Experimental Evidence of Tax Framing Effects on the Work/Leisure Decision

Number of pages: 32 Posted: 25 Jun 2010 Last Revised: 14 Apr 2018
David Gamage, Andrew T. Hayashi and Brent K. Nakamura
University of Missouri School of Law, University of Virginia School of Law and University of California, Berkeley
Downloads 455 (137,327)
Citation 7

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Experiment, Framing, Labor Supply, Taxation

3.

Crisis-Driven Tax Law: The Case of Section 382

23:1 Florida Tax Review 1 (2019), Virginia Public Law and Legal Theory Research Paper No. 2019-29, Virginia Law and Economics Research Paper No. 2019-11
Number of pages: 72 Posted: 23 May 2018 Last Revised: 29 Feb 2020
Albert H. Choi, Quinn Curtis and Andrew T. Hayashi
University of Michigan Law School, University of Virginia School of Law and University of Virginia School of Law
Downloads 435 (144,710)

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4.

Tax Law as Foreign Policy

Virginia Public Law and Legal Theory Research Paper No. 2021-50, Virginia Law and Economics Research Paper No. 2021-25
Number of pages: 66 Posted: 20 Oct 2021
Ashley Deeks and Andrew T. Hayashi
University of Virginia School of Law and University of Virginia School of Law
Downloads 325 (200,274)

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international tax, national security, foreign policy, international law

5.

Property Taxes During the Pandemic

Tax Notes State, Vol. 88, June 22, 2020, Virginia Public Law and Legal Theory Research Paper No. 2020-58, Virginia Law and Economics Research Paper No. 2020-13
Number of pages: 9 Posted: 30 Jul 2020
Andrew T. Hayashi and Ariel Jurow Kleiman
University of Virginia School of Law and University of Southern California Gould School of Law
Downloads 320 (203,653)
Citation 3

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property tax, local government, state and local tax, tax policy, COVID-19, pandemic, foreclosure

6.

The Evolving Network of Legal Scholars

Virginia Public Law and Legal Theory Research Paper No. 2021-25, Virginia Law and Economics Research Paper No. 2021-12
Number of pages: 51 Posted: 26 Apr 2021 Last Revised: 07 Jun 2022
Andrew T. Hayashi
University of Virginia School of Law
Downloads 318 (205,016)

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legal academia, knowledge production, coauthorship, networks

7.

The Effects of Refund Anticipation Loans on Tax Filing and EITC Takeup

Virginia Law and Economics Research Paper No. 2016-9
Number of pages: 36 Posted: 30 Jun 2016 Last Revised: 07 Aug 2017
Andrew T. Hayashi
University of Virginia School of Law
Downloads 316 (206,392)
Citation 1

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EITC, Tax Collection, Tax Compliance, Regulated Industries, Behavioral Public Finance

8.

The Law and Economics of Animus

Virginia Public Law and Legal Theory Research Paper No. 2019-57, Virginia Law and Economics Research Paper No. 2019-18
Number of pages: 62 Posted: 14 Oct 2019 Last Revised: 15 Mar 2021
Andrew T. Hayashi
University of Virginia School of Law
Downloads 308 (212,274)

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9.

Dynamic Property Taxes and Racial Gentrification

Virginia Public Law and Legal Theory Research Paper No. 2020-80, Virginia Law and Economics Research Paper No. 2020-21
Number of pages: 24 Posted: 23 Dec 2020
Andrew T. Hayashi
University of Virginia School of Law
Downloads 300 (218,346)

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property tax, race

10.

Maintaining Scholarly Integrity in the Age of Bibliometrics

Journal of Legal Education (Forthcoming, 2019), Virginia Public Law and Legal Theory Research Paper No. 2019-40, Virginia Law and Economics Research Paper No. 2019-16
Number of pages: 22 Posted: 12 Jul 2019 Last Revised: 16 Dec 2019
Andrew T. Hayashi and Gregory Mitchell
University of Virginia School of Law and University of Virginia School of Law
Downloads 300 (218,346)
Citation 1

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legal education, citation studies, law school rankings

11.

Property Taxes and Their Limits: Evidence from New York City

Stanford Law & Policy Review, Forthcoming, Virginia Law and Economics Research Paper No. 2014-04
Number of pages: 28 Posted: 12 Jan 2014 Last Revised: 08 Feb 2014
Andrew T. Hayashi
University of Virginia School of Law
Downloads 291 (225,492)
Citation 1

Abstract:

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property tax, assessment caps

12.

The Legal Salience of Taxation

Number of pages: 55 Posted: 26 Sep 2012
Andrew T. Hayashi
University of Virginia School of Law
Downloads 273 (240,944)
Citation 4

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Tax Salience, Heterogeneity, Enforcement

13.

Taxing Digital Platforms

26 Virginia Journal of Law and Technology 1 (2023), Virginia Law and Economics Research Paper No. 2024-01, Cardozo Legal Studies Research Paper No. 2024-04
Number of pages: 14 Posted: 03 Jan 2024 Last Revised: 19 Jan 2024
Andrew T. Hayashi and Young Ran (Christine) Kim
University of Virginia School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 271 (242,781)

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digital services taxes, dst, digital economy, digital platforms, platform economy, global tax deal, tax

14.

The Charitable Tax Deduction and Civic Engagement

Virginia Law and Economics Research Paper No. 2021-13, Virginia Public Law and Legal Theory Research Paper No. 2021-33, Darden Business School Working Paper No. 3891628
Number of pages: 61 Posted: 22 Jul 2021 Last Revised: 18 Oct 2021
Andrew T. Hayashi and Justin Hopkins
University of Virginia School of Law and University of Virginia - Darden School of Business
Downloads 268 (245,471)

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15.

Consumer Law Myopia

Virginia Law and Economics Research Paper No. 2019-03
Number of pages: 64 Posted: 15 Feb 2019
Andrew T. Hayashi
University of Virginia School of Law
Downloads 246 (267,521)
Citation 1

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behavioral law and economics, consumer law

16.

Countercyclical Property Taxes

Virginia Law and Economics Research Paper No. 2020-04, Virginia Public Law and Legal Theory Research Paper No. 2020-28
Number of pages: 56 Posted: 13 Mar 2020
Andrew T. Hayashi
University of Virginia School of Law
Downloads 217 (302,265)
Citation 2

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Tax, Law and Economics, Macroeconomics

17.

Tax Sanctions and the Russia-Ukraine Conflict

Virginia Public Law and Legal Theory Research Paper No. 2023-21, Virginia Law and Economics Research Paper No. 2023-07
Number of pages: 35 Posted: 03 Mar 2023
Andrew T. Hayashi and Ashley Deeks
University of Virginia School of Law and University of Virginia School of Law
Downloads 209 (313,165)

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economic sanctions, tax policy, Ukraine, Russia

18.

The Federal Architecture of Income Inequality

Virginia Public Law and Legal Theory Research Paper No. 2023-80, Virginia Law and Economics Research Paper No. 2023-20
Number of pages: 79 Posted: 20 Dec 2023
Andrew T. Hayashi
University of Virginia School of Law
Downloads 177 (364,766)

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inequality, federalism, tax policy, local government

19.

Savings Externalities in a Second-Best World

Virginia Law and Economics Research Paper No. 2017-03, Darden Business School Working Paper No. 2918999, Virginia Public Law and Legal Theory Research Paper No. 2017-08
Number of pages: 54 Posted: 20 Feb 2017
Andrew T. Hayashi and Daniel Murphy
University of Virginia School of Law and University of Virginia - Darden School of Business
Downloads 170 (378,178)

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20.

Determinants of Mortgage Default and Consumer Credit Use: The Effects of Foreclosure Laws and Foreclosure Delays

FRB of New York Staff Report No. 732, NYU Wagner Research Paper No. 2622619
Number of pages: 33 Posted: 26 Jun 2015 Last Revised: 28 Oct 2015
Sewin Chan, Andrew Haughwout, Andrew T. Hayashi and Wilbert van der Klaauw
New York University (NYU) - Robert F. Wagner Graduate School of Public Service, Federal Reserve Bank of New York, University of Virginia School of Law and Federal Reserve Bank of New York
Downloads 165 (388,124)
Citation 16

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mortgage default, state foreclosure laws, consumer finance

21.

Christianity and the Liberal(ish) Income Tax

Notre Dame Journal of Law, Ethics and Public Policy, Forthcoming, Virginia Public Law and Legal Theory Research Paper No. 2023-82, Virginia Law and Economics Research Paper No. 2023-22
Number of pages: 56 Posted: 23 Dec 2023
Andrew T. Hayashi
University of Virginia School of Law
Downloads 156 (407,183)

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law and religion, tax policy

22.

Present Bias and Debt-Financed Durable Goods

Harvard Law School John M. Olin Center Discussion Paper No. 1055, Virginia Law and Economics Research Paper No. 2021-06
Number of pages: 27 Posted: 10 Mar 2021
Oren Bar-Gill and Andrew T. Hayashi
Harvard Law School and University of Virginia School of Law
Downloads 151 (418,437)

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Consumer credit, durable goods, present bias

23.

A Theory of Facts and Circumstances

Alabama Law Review, Vol. 69, No. 2, 2017, Virginia Public Law and Legal Theory Research Paper No. 2017-52, Virginia Law and Economics Research Paper No. 2017-22
Number of pages: 52 Posted: 06 Sep 2017 Last Revised: 31 Oct 2017
Andrew T. Hayashi
University of Virginia School of Law
Downloads 147 (427,612)

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24.

Protectionist Property Taxes

Virginia Public Law and Legal Theory Research Paper No. 2020-24, Virginia Law and Economics Research Paper No. 2020-02
Number of pages: 66 Posted: 06 Mar 2020 Last Revised: 22 Sep 2020
Andrew T. Hayashi and Richard M. Hynes
University of Virginia School of Law and University of Virginia School of Law
Downloads 146 (429,974)
Citation 1

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Tax, Discrimination, Law and Economics

25.

Do Good Citizens Need Good Laws? Economics and the Expressive Function

22 Theoretical Inquiries in Law 153 (2021), Virginia Law and Economics Research Paper No. 2020-01, Virginia Public Law and Legal Theory Research Paper No. 2020-09
Number of pages: 22 Posted: 22 Jan 2020 Last Revised: 27 Jul 2021
Michael D. Gilbert and Andrew T. Hayashi
University of Virginia School of Law and University of Virginia School of Law
Downloads 128 (477,935)
Citation 1

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altruism, social preferences

26.

The Quiet Costs of Taxation: Cash Taxes and Noncash Bases

Virginia Law and Economics Research Paper No. 2017-15
Number of pages: 62 Posted: 02 Aug 2017 Last Revised: 30 Oct 2017
Andrew T. Hayashi
University of Virginia School of Law
Downloads 128 (477,935)

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27.

Liability Rules and Efficient Sanctions with Empathetic Agents

Virginia Public Law and Legal Theory Research Paper No. 2024-33, Virginia Law and Economics Research Paper No. 2024-15
Number of pages: 26 Posted: 11 Apr 2024 Last Revised: 04 Dec 2024
Michael D. Gilbert and Andrew T. Hayashi
University of Virginia School of Law and University of Virginia School of Law
Downloads 116 (515,658)

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law and economics, behavioral law and economics, empathy, prosocial preferences, regulation, strict liability, negligence, optimal damages, optimal precautions, virtue paradox

28.

Technology, Markets, and the Income Tax Frontier

Virginia Public Law and Legal Theory Research Paper No. 2023-83, Virginia Law and Economics Research Paper No. 2023-23
Number of pages: 17 Posted: 21 Dec 2023 Last Revised: 03 Jan 2024
Andrew T. Hayashi
University of Virginia School of Law
Downloads 88 (624,078)

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platforms, markets, tax policy

29.

Tax Law Enforcement and Redistributive Politics

Virginia Public Law and Legal Theory Research Paper No. 2023-81, Virginia Law and Economics Research Paper No. 2023-21
Number of pages: 56 Posted: 21 Dec 2023
Yehonatan Givati and Andrew T. Hayashi
Hebrew University of Jerusalem - Faculty of Law and University of Virginia School of Law
Downloads 83 (646,621)

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inequality, tax policy, tax law enforcement, redistribution, politics

30.

Taking, Giving and Taking to Give: Experimental Evidence of Preferences over Actions

Number of pages: 20 Posted: 24 Jul 2012
Andrew T. Hayashi
University of Virginia School of Law
Downloads 71 (706,342)

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social preferences, dictator game, attribution, experimental economics

31.

Altruism and Coasean Bargaining

Virginia Public Law and Legal Theory Research Paper No. 2025-33, Virginia Law and Economics Research Paper No. 2025-08
Number of pages: 24 Posted: 24 Apr 2025
Michael D. Gilbert and Andrew T. Hayashi
University of Virginia School of Law and University of Virginia School of Law
Downloads 21 (1,202,509)

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coase theorem, altruism

32.

Occasionally Libertarian: Experimental Evidence of Self-Serving Omission Bias

Journal of Law, Economics, & Organization, Vol. 30, 2014
Posted: 29 Feb 2012
Andrew T. Hayashi
University of Virginia School of Law

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omission bias, dictator games, fairness, narrow bracketing