Center for Tax Law and Policy

The Center for Tax Law and Policy at Penn brings together the many prominent scholars at Penn who study the design and operation of tax and transfer systems. The Center's substantive focus is on pressing issues of fiscal policy, with close attention paid to the implications for economic growth and efficiency, socioeconomic inequality, and the cost effective administration of programs and rules. The Center's methodological approach is eclectic, drawing simultaneously from areas as diverse as legal studies, economics, finance, psychology, and philosophy. Capitalizing on Penn's unique cross-disciplinary connectivity, the Center stands as one of the nation's preeminent institutes for the study of tax and transfer policy.

The Center for Tax Law and Policy in the News:

Chris Sanchirico analyzes the relationship between carried interest and 'sweat equity' [Download Paper]

Michael Knoll estimates the revenue effects of changing the taxation of private equity carried interests. [Download Paper]

Chris Sanchirico analyzes the true tax advantage of these carried interests. [Download Paper]

Co-directors

Reed Shuldiner
Alvin L. Snowiss Professor of Law

Chris William Sanchirico
Samuel A. Blank Professor of Law, Professor of Business and Public Policy

Michael Knoll
Theodore K. Warner Professor of Law & Professor of Real Estate