Skip Navigation
Site Search

SEARCH  |  ADVANCED  |  A-Z

ABOUT PENN LAW   |   PROSPECTIVE STUDENTS   |   ACADEMICS   |   FACULTY   |   CROSS-DISCIPLINARY FOCUS   |   INTERNATIONAL   |   DEPARTMENTS & SERVICES   |   EVENTS   |   NEWSROOM

Chris William Sanchirico
Samuel A. Blank Professor of Law, Business and Public Policy; Co-Director, Center for Tax Law and Policy

Chris William Sanchirico
Samuel A. Blank Professor of Law, Business and Public Policy; Co-Director, Center for Tax Law and Policy

Tel: 215.898.4220
Email: csanchir@law.upenn.edu

Expertise

  • Evidence
  • Tax Policy

Bio

Chris William Sanchirico’s work spans several fields of legal scholarship but is chiefly focused on taxation and evidentiary procedure. [More]

Chris William Sanchirico’s work spans several fields of legal scholarship but is chiefly focused on taxation and evidentiary procedure. His work on taxation employs a range of methodologies. His recent research on the tax treatment of private equity funds, for instance, analyzes subtle aspects of tax law doctrine. His study of work patterns and income tax progressivity applies sophisticated statistical methods to complex datasets. And his contributions to the theory of optimal taxation use mathematical models to help refine policy discourse. Sanchirico’s work on evidentiary procedure is known for its creativity and for its focus on important issues that have been largely neglected in the literature. He argues in one recent article that the law makes good use of individuals’ bounded ability to process information. The insincere witness’ cognitive limitations, for example, help make cross examination effective. In other research Sanchirico argues that structural features of evidentiary process, such as those that exploit cognitive limitations, are often a better way of dealing with evidentiary misdeeds than attempting to penalize perjury or obstruction of justice. 

[Hide]

Representative Professional Positions

Penn Law and Wharton’s Business & Public Policy Department - Samuel A. Blank Professor of Law, Business and Public Policy (2009- ); Professor of Law, Business, and Public Policy (2003-09); Visiting Professor (fall 2002)

Board of Directors, American Law and Economics Association (2006-09)

University of Virginia - Professor (2002-03); Associate Professor (1999-2002)

Founding Editor, ECONOMIC INEQUALITY AND THE LAW ABSTRACTS (SSRN)

Center for Tax Law and Policy at Penn - Co-Director (2007- )

Chair, Evidence Section, Association of American Law Schools (2008-09)

Representative Publications

Tax Eclecticism (U of Penn, Inst. for Law & Econ Research Paper 09-38, Public Law Research Paper 09-29, 2009).
[View Document]

A Critical Look at the Economic Argument for Taxing Only Labor Income, TAX L. REV. (forthcoming 2009-2010).
[View Document]

Evidentiary Arbitrage: The Fabrication of Evidence and the Verifiability of Contract Performance, 24 J.L. ECON. & ORG. 1 (2008) (with George G. Triantis).
[View Document]

Progressivity and Potential Income: Measuring the Effect of Changing Work Patterns on Income Tax Progressivity, 108 COLUM. L. REV. 1551 (2008).
[View Document]

The Tax Advantage to Paying Private Equity Fund Managers with Profit Shares: What is it? Why is it Bad?, 75 U. CHIC. L. REV. 1071 (2008).
[View Document]

A Primary Activity Approach to Proof Burdens, J. LEGAL STUD. 273 (2008).
[View Document]

Taxing Carry: The Problematic Analogy to "Sweat Equity," 117 TAX NOTES 239 (2007)
[View Document]

THE ECONOMICS OF EVIDENCE, PROCEDURE, AND LITIGATION: VOLS. 1 & 2 (2007).
[View Document]

Inequality and Uncertainty: Theory and Legal Applications, 155 U. PA. L. REV. 279 (2006). (Joint work: Matthew Adler & Chris Sanchirico).
[View Document]

Detection Avoidance, 81 N.Y.U. L. REV. 1331 (2006).
[View Document]

Evidence Tampering, 53 DUKE L. J. 1215 (2004).
[View Document]

Collusion and Price Rigidity, 71 REV. ECON. STUD. 317 (2004) (with S. Athey and K. Bagwell).
[View Document]

Evidence, Procedure, and the Upside of Cognitive Error , 57 STAN. L. REV. 291 (2004).
[View Document]

Should Plaintiffs Win What Defendants Lose? Litigation Stakes, Litigation Effort, and the Benefits of Decoupling, 33 J. OF LEGAL STUD. 323 (2004) (with Albert Choi).
[View Document]

Norms, Repeated Games, and the Role for Law, 91 CAL. L. REV. 1281 (2003) (with P. Mahoney).
[View Document]

Relying on the Information of Interested--and Potentially Dishonest--Parties, 3 AM. L. & ECON. REV. 320 (2001).
[View Document]

Character Evidence and the Object of Trial, 101 COLUM. L. REV. 1227 (2001).
[View Document]

Deconstructing the New Efficiency Rationale, 86 CORNELL L. REV. 1003 (2001).
[View Document]

Competing Norms and Social Evolution: Is the Fittest Norm Efficient?, 149 U. PA. L. REV. 2027 (2001) (with Paul G. Mahoney).
[View Document]

Games, Information and Evidence Production: With Application to English Legal History, 2 AM. L. & ECON. REV. 342 (2000).
[View Document]

Taxes versus Legal Rules as Instruments for Equity: A More Equitable View, 29 J. LEGAL STUD. 797 (2000).
[View Document]

Environmental Self-Auditing: Setting the Proper Incentives for Discovering and Correcting Environmental Harm, 16 J. L. Econ. & Org. 189 (2000)
[View Document]

The Role of Absolute Continuity in 'Merging of Opinions' and 'Rational Learning,' 29½ GAMES & ECON. BEH. 170 (1999) (with R. Miller).
[View Document]

The Burden of Proof in Civil Litigation: A Simple Model of Mechanism Design, 17 INT'L REV. L. & ECON. 431 (1997).
[View Document]

A Probabilistic Model of Learning in Games, 64 ECONOMETRICA 1375 (1996).
[View Document]

For additional publications, please consult
Current & Recent Research

Current Working Papers

Harnessing Adversarial Process: Optimal Strategic Complementarities in Litigation (U of Penn, Inst. for Law & Econ Research Paper 05-01, February 2005).

Almost Everybody Disagrees Almost All the Time: The Genericity of Weakly Merging Nowhere, (Columbia Economics Dept, Discussion Paper Series No. 9697-25, August 1997) (with Ronald I. Miller).

Representative Professional Activities

Founding Editor, ECONOMIC INEQUALITY AND THE LAW ABSTRACTS (Social Science Research Service).

Founding Editor, EVIDENCE AND EVIDENTIARY PROCEDURE ABSTRACTS (Social Science Research Service).

Member of the Board of Directors, American Law and Economics Association.

Chair, Evidence Section, Association of American Law Schools.

Editorial/Advisory Board Member, LAW, NORMS, AND INFORMATION (Social Science Research Service), REVIEW OF LAW AND ECONOMICS (Berkeley Electronic Press), INTERNATIONAL COMMENTARY ON EVIDENCE (Berkeley Electronic Press).

 
Chris Sanchirico

Curriculum Vitae

Related Links

Education

  • Ph.D. (economics) - Yale - '94
  • J.D. - Yale - '94
  • A.B. - Princeton - '84

Courses Taught

  • The Taxation of Business Entities
  • International Taxation
  • Federal Income Tax
  • Tax Policy
  • Evidence
  • Civil Procedure

Research Areas

  • Tax Policy
  • Distributive Justice
  • Evidentiary Procedure
  • Social Norms
  • Game Theory
  • Probability Theory