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Chris William Sanchirico

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

Chris Sanchirico

Chris William Sanchirico's research focuses chiefly on tax law and policy with a dual emphasis on current international issues and theoretical tax design. His work employs a range of methodologies, reflecting the eclecticism demanded by modern legal analysis. Continue reading…

Articles and Book Chapters

The New US Tax Preference for 'Foreign-Derived Intangible Income', 71 Tax L. Rev. 625 (2018)

As American as Apple Inc.: International Tax and Ownership Nationality, 68 TAX L. REV. 207-274 (2015).

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).

Optimal Redistributional Instruments in Law and Economics, in The Oxford Handbook of Law and Economics, Volume 1: Methodology and Concepts, edited by Francesco Parisi, pp. 321-354, Oxford University Press (2017)

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

A Critical Look at the Economic Argument for Taxing Only Labor Income, 63 TAX L. REV. 867 (2010).

A Counter-Reply to Bankman and Weisbach, 64 TAX L. REV. 551 (2011).

Optimal Tax Policy and the Symmetries of Ignorance, 66 TAX L. REV. 1 (2012).

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

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

Detection Avoidance, 81 N.Y.U. L. REV. 1331 (2006).

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

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

A Probabilistic Model of Learning in Games, 64 ECONOMETRICA 1375 (1996).

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

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

More publications can be found here.

Working Papers

Why the Optimal Long-Run Tax Rate on Capital is Zero…or Very High: The Missing Explanation (April 30, 2020). U of Penn, Inst for Law & Econ Research Paper No. 20-33.
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Earnings Stripping under the BEAT, __ TAX L. REV. __ (forthcoming); University of Pennsylvania, Institute for Law and Economics Research Paper No. 19-25 (2019). (forthcoming (2020))
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Pass-Through, Public Trading, and the Dubious Obstacle of Inside Basis Adjustments, __ Tax L. Rev. __ (2021), University of Pennsylvania, Institute for Law and Economics Research Paper No. 17-20 (2017); forthcoming: Tax Law Review, Vol. 71, No. 4 (summer 2018). (forthcoming 2021)
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Research Areas

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


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

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

Associate Professor of Law (1999-2002), Professor of Law (2002-2003), University of Virginia

Assistant Professor of Economics, Columbia University (1995-1999)

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).

Member, Board of Directors, National Tax Association


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

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