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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… 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. 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. His 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 he 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]

Expertise

  • Tax Policy
  • Evidence
  • Tax Law

Books

PROCEDURAL LAW AND ECONOMICS, Volume VIII, in ENCYCLOPEDIA OF LAW AND ECONOMICS (2d ed., Chris William Sanchirico ed., 2012).

Articles and Book Chapters

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

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

Decoupling as Transactions Tax, 39 J. LEGAL STUD. 469 (2010) (with N. Garoupa).

Policy Uncertainty and Optimal Taxation, University of Pennsylvania, Institute for Law & Economic Research Paper No. 11-23 (2010).

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

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

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

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

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).

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

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

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

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

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

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

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).

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

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

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

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

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

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

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

More publications can be found here.

Working Papers

As American as Apple Inc.: International Tax and Ownership Nationality (February 11, 2014). U of Penn Law School, Public Law Research Paper No. 14-5; U of Penn, Inst for Law & Econ Research Paper No. 14-3 (forthcoming 2014)
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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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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

Visiting Fellow, Urban-Brookings Tax Policy Center (2012-2013)

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).

Courses

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

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