This collection houses law and economics working papers, sometimes cross-posted on SSRN. For more information, see the program webpage.

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Papers from 2022

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New Developments in US Treaty Overrides, Reuven S. Avi-Yonah

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Taxing Nomads: Reviving Citizenship-Based Taxation for the 21st Century, Reuven S. Avi-Yonah

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Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax, Reuven S. Avi-Yonah and Young Ran (Christine) Kim

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A New Framework for Digital Taxation, Reuven S. Avi-Yonah, Young Ran (Christine) Kim, and Karen Sam

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Initial Public Offering and Optimal Corporate Governance, Albert H. Choi

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Liability for Non-Disclosure in Equity Financing, Albert H. Choi and Kathryn E. Spier

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No New Tax Cuts? Examining the Rescue Plan's New State Tax Limits, Conor Clarke and Edward G. Fox

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Criminal Enforcement of Section 2 of the Sherman Act: An Empirical Assessment, Daniel A. Crane

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The New Major Questions Doctrine, Daniel Deacon and Leah Litman

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The New Public/Private Equilibrium and the Regulation of Public Companies, Elisabeth de Fontenay and Gabriel V. Rauterberg

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Fenceposts Without a Fence, Katherine Di Lucido, Nicholas Kean Tabor, and Jeffery Zhang

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How to Improve Legal Representation of Children in America's Child Welfare System, Donald Duquette

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Is Corporate Law Nonpartisan?, Ofer Eldar and Gabriel V. Rauterberg

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Racial Discrimination in Life Insurance, William G. Gale, Kyle D. Logue, Nora Cahill, Rachel Gu, and Swati Joshi

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Protecting the Sovereign's Money Monopoly, Gary B. Gordon and Jeffery Zhang

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Evaluating Project Need for Natural Gas Pipelines in an Age of Climate Change, Alexandra B. Klass

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Hierarchy, Race & Gender in Legal Scholarly Networks, Keerthana Nunna, W. Nicholson Price II, and Jonathan Tietz

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On Firms, Sanjukta Paul

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Subjective Beliefs about Contract Enforceability, JJ Prescott and Evan Starr

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Distributed Governance of Medical AI, W. Nicholson Price II

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Liability for Use of Artificial Intelligence in Medicine, W. Nicholson Price, Sara Gerke, and I. Glenn Cohen

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What is the Law’s Role in a Recession?, Gabriel V. Rauterberg and Joshua Younger

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Unreasonable Risk: The Failure to Ban Asbestos and the Future of Toxic Substances Regulation, Rachel Rothschild

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Prison and Jail Civil Rights/Conditions Cases: Longitudinal Statistics, 1970-2021, Margo Schlanger

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Learning to Manipulate a Financial Benchmark, Megan Shearer, Gabriel V. Rauterberg, and Michael P. Wellman

Papers from 2021

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International Tax Law- Status Quo, Trends and Perspectives, Reuven S. Avi-Yonah

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Is GILTI Constitutional?, Reuven S. Avi-Yonah

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Rebellion, Rascals, and Revenue: Pleasingly Gaudy and Preposterous, Reuven S. Avi-Yonah

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Tax Treaties, the Constitution, and the Noncompulsory Payment Rule, Reuven S. Avi-Yonah

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The International Tax Regime at 100: Reflections on the OECD's BEPS Project, Reuven S. Avi-Yonah

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The New International Tax Regime, Reuven S. Avi-Yonah

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The US Taxpayer Bill of Rights: Reflections on a Toddler, Reuven S. Avi-Yonah

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Constitutional Review of Federal Tax Legislation, Reuven S. Avi-Yonah and Yoseph M. Edrey

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Coca Cola: A Decisive IRS Transfer Pricing Victory, at Last, Reuven S. Avi-Yonah and Gianluca Mazzoni

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Stanley Surrey, The 1981 US Model, and the Single Tax Principle, Reuven S. Avi-Yonah and Gianluca Mazzoni

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Noise Pollution, Patrick Barry

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The Economics of Class Action Waivers, Albert H. Choi and Kathryn E. Spier

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Reforming Michigan Vehicle Direct Sales Laws, Daniel A. Crane

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Funding Global Governance, Kristina B. Daugirdas

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Autonomy and the Folk Concept of Valid Consent, Joanna Demaree-Cotton and Roseanna Sommers

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Controlling Externalities: Ownership Structure and Cross-Firm Externalities, Dhammika Dharmapala and Vikramaditya S. Khanna

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The Case for Banning (and Mandating) Ransomware Insurance, Kyle D. Logue and Adam B. Shniderman

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New Innovation Models in Medical AI, Nicholson Price II, Rachel Sachs, and Rebecca S. Eisenberg

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Problematic Interactions between AI and Health Privacy, W. Nicholson Price II

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The Problem with Assumptions: Revisiting the Dark Figure of Sexual Recidivism, Tamara Rice Lave, JJ Prescott, and Grady Bridges

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Reducing Prejudice Through Law: Evidence from Experimental Psychology, Roseanna Sommers and Sara Burke

Papers from 2020

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Federal Forum Provisions and the Internal Affairs Doctrine, Dhruv Aggarwal and Albert H. Choi

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Constructive Dialogue: BEPS and the TCJA, Reuven S. Avi-Yonah

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COVID-19 and US Tax Policy: What Needs to Change?, Reuven S. Avi-Yonah

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Do Lawyers Need Economists? Review of Katja Langenbucher, Economic Transplants: On Lawmaking for Corporations and Capital Markets (Cambridge U. Press, 2017), Reuven S. Avi-Yonah

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Overcoming Political Polarization: Federal Funding of Education Is the Key, Reuven S. Avi-Yonah

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Overcoming Political Polarization: Federal Funding of Education Is the Key, Reuven S. Avi-Yonah

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Should US Tax Law Be Constitutionalized? Centennial Reflections on Eisner v. Macomber (1920), Reuven S. Avi-Yonah

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Taxation and Business: The Human Rights Dimension of Corporate Tax Practices, Reuven S. Avi-Yonah

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Taxes in the Time of Coronavirus: Is It Time to Revive the Excess Profits Tax?, Reuven S. Avi-Yonah

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Why Study Tax History?, Reuven S. Avi-Yonah

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Legitimacy and Agency Implementation of Title IX, Samuel R. Bagenstos

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May Hospitals Withhold Ventilators from COVID-19 Patients with Pre-Existing Disabilities? Notes on the Law and Ethics of Disability-Based Medical Rationing, Samuel R. Bagenstos

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Class Actions and Private Antitrust Litigation, Albert H. Choi and Kathryn E. Sprier

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Member States' Due Diligence Obligations to Supervise International Organizations, Kristina Daugirdas

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Breaking the Silence: Why International Organizations Should Acknowledge Customary International Law Obligations to Provide Effective Remedies, Kristina Daugirdas and Sachi Schuricht

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A Case for Higher Corporate Tax Rates, Edward G. Fox and Zachary D. Liscow

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Recovery for Causing Tax Overpayment - Lyeth v. Hoey and Clark Revisited, Douglas A. Kahn and Jeffrey H. Kahn

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Recovery for Causing Tax Overpayment - Lyeth v. Hoey and Clark Revisited, Douglas A. Kahn and Jeffrey H. Kahn

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Acknowledgements as a Window into Legal Academia, W. Nicholson Price II and Jonathan Tietz

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The 'Authority' of Law: Joseph Raz Reconsidered, Andrew Stumpff Morrison

Papers from 2019

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Does Customary International Tax Law Exist?, Reuven S. Avi-Yonah

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Globalization, Tax Competition and the Fiscal Crisis of the Welfare State: A Twentieth Anniversary Retrospective, Reuven S. Avi-Yonah

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If Not Now, When? US Tax Treaties With Latin America After TCJA, Reuven S. Avi-Yonah

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Toward a 21st-Century International Tax Regime, Reuven S. Avi-Yonah

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Fascism and Monopoly, Daniel A. Crane

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Of Bodies Politic and Pecuniary: A Brief History of Corporate Purpose, David B. Guenther

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Targeting Poverty in the Courts: Improving the Measurement of Ability to Pay, Meghan M. O'Neil and JJ Prescott

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The Dialogic Aspect of Soft Law in International Insolvency: Discord, Digression, and Development, John A. E. Pottow

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The Cost of Novelty, W. Nicholson Price II

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Prosecutorial Discretion and Environmental Crime Redux: Charging Trends, Aggravating Factors, and Individual Outcome Data for 2005-2014, David M. Uhlmann

Papers from 2018

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Proposal for a Non-Subsidized, Non-Retirement-Plan, Employee-Owned Investment Vehicle to Replace the ESOP, Sean M. Anderson and Andrew Stumpff Morrison

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Beat It: Tax Reform and Tax Treaties, Reuven S. Avi-Yonah

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How Terrible Is the New Tax Law? Reflections on TRA17, Reuven S. Avi-Yonah

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The Elephant Always Forgets: Tax Reform and the WTO, Reuven S. Avi-Yonah

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The International Provisions of the TCJA: Six Results after Six Months, Reuven S. Avi-Yonah

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The Elephant Always Forgets: US Tax Reform and the WTO, Reuven S. Avi-Yonah and Martin G. Vallespinos

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The Beat and Treaty Overrides: A Brief Response to Rosenbloom and Shaheen, Reuven S. Avi-Yonah and Brett Wells

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Big Data in Finance: Highlights from the Big Data in Finance Conference Hosted at the University of Michigan October 27-28, 2016, Michael S. Barr, Brian Koziara, Mark D. Flood, Alfred Hero, and H. V. Jagadish

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Antitrust and Democracy: A Case Study from German Fascism, Daniel A. Crane

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Antitrust's Unconventional Politics, Daniel A. Crane

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What We Don't See When We See Copyright as Property, Jessica Litman

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Fourth Amendment Constraints on the Technological Monitoring of Convicted Sex Offenders, Ben A. McJunkin and JJ Prescott

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Lawyer as Soothsayer: Exploring the Important Role of Outcome Prediction in the Practice of Law, Mark K. Osbeck

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Fiduciary Duties in Bankruptcy and Insolvency, John A. E. Pottow

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Assessing Access-to-Justice Outreach Strategies, JJ Prescott

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Securities Law in the Sixties: The Supreme Court, the Second Circuit, and the Triumph of Purpose over Text, Adam C. Pritchard and Robert B. Thompson

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Texas Gulf Sulphur and the Genesis of Corporate Liability Under Rule 10b-5, Adam C. Pritchard and Robert B. Thompson

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Perpetual Motion Machines: ESOPS Don’t Pay for Themselves, Andrew Stumpff Morrison

Papers from 2017

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Slicing and Dicing: The Structural Problems of the Tax Reform Framework, Reuven S. Avi-Yonah

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The Triumph of BEPS: US Tax Reform and the Single Tax Principle, Reuven S. Avi-Yonah

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What a Difference Thirty Years Make: A Comparison of the Tax Reforms of 1986, 2014 and 2017, Reuven S. Avi-Yonah

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Be Careful What You Wish For? Reducing Inequality in the 21st Century, Reuven S. Avi-Yonah and Orli Avi-Yonah

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Once More, with Feeling: The 'Tax Cuts and Jobs' Act and the Original Intent of Subpart F, Reuven S. Avi-Yonah and Nir Fishbien

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Are Taxes Converging?, Reuven S. Avi-Yonah and Gianluca Mazzoni