Chris William Sanchirico
Samuel A. Blank Professor of Law, Business, and Public Policy; Co-Director, Center for Tax Law and Policy
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.
- Tax Policy
- Tax Law
- Law and Equality
Articles and Book Chapters
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)
More publications can be found here.
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.
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))
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).
- 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)
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
- Civil Procedure