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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 works in several fields of legal scholarship but is chiefly focused on taxation and evidentiary procedure. His work on taxation employs a range of methodologies. Continue reading…

Expertise

  • Tax Policy
  • Evidence
  • Tax Law

Articles and Book Chapters

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).

Tax Inertia: A General Framework with Specific Application to Contemporary Business Tax Reform, 69 Tax L. Rev. 135 (2016)

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

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

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).

Deconstructing the New Efficiency Rationale, 86 CORNELL L. REV. 1003 (2001).

Tax Eclecticism, 64 TAX L. REV. 149 (2011).

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

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

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).

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

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

Evidence Tampering, 53 DUKE L. J. 1215 (2004).

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

A Primary Activity Approach to Proof Burdens, 37 J. LEGAL STUD. 273 (2008).

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).

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

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

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).

More publications can be found here.

Working Papers

Detection Avoidance and Enforcement Theory: Survey and Assessment, forthcoming as Detection Avoidance and Enforcement Theory, in PROCEDURAL LAW AND ECONOMICS, (Chris W. Sanchirico, volume ed., 2011) (ENCYCLOPEDIA OF LAW AND ECONOMICS, Vol. X, Edward Elgar Publishing Limited, Cheltenham, UK, Gerrit De Geest, general ed., 2nd ed. 2009-2011). (forthcoming 2011)
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Models of Evidence: Survey and Assessment, forthcoming as Evidence: Theoretical Models, in PROCEDURAL LAW AND ECONOMICS, (Chris W. Sanchirico, volume ed., 2011) (ENCYCLOPEDIA OF LAW AND ECONOMICS, Vol. X, Edward Elgar Publishing Limited, Cheltenham, UK, Gerrit De Geest, general ed., 2nd ed. 2009-2011). (forthcoming 2011)
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Good Tags, Bad Tags, July 18, 2013 (U of Penn, Inst for Law & Econ Research Paper No. 13-24). (forthcoming)
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Fee Shifting in Litigation: Survey and Assessment, University of Pennsylvania, Institute for Law and Economic Research Paper No. 10-30 (2010) in ELGAR ENCYCLOPEDIA OF LAW AND ECONOMICS: VOLUME X, PROCEDURAL LAW AND ECONOMICS (C. Sanchirico, ed., forthcoming 2011) (with A.W. Katz). (forthcoming 2011)
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Harnessing Adversarial Process: Optimal Strategic Complementarities in Litigation (U of Penn, Inst. for Law & Econ Research Paper 05-01, February 2005).
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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).
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The Deferral Effects of Passing Through Foreign Subsidiaries’ Passive Income (July 17, 2015), U of Penn, Inst for Law & Econ Research Paper No. 15-25. (with Reed Shuldiner) (forthcoming)
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Policy Uncertainty and Optimal Taxation, University of Pennsylvania, Institute for Law & Economic Research Paper No. 11-23 (2010).
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Research Areas

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

Positions

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

Courses

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

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