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 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

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Tit for Tat: How Will Other Countries React to the Tax Cuts and Jobs Act?, Reuven S. Avi-Yonah and Gianluca Mazzoni

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China and the Future of the International Tax Regime, Reuven S. Avi-Yonah and Haiyan Xu

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The Forfeiture of Coverage Defenses Rule: An Economic Analysis, Tom Baker, Ezra Friedman, and Kyle D. Logue

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Defending the Restatement of the Law, Liability Insurance: "Regulatory Considerations", Tom Baker and Kyle D. Logue

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Should I Stay or Should I Go? Gender Gaps in the Lateral Market for SEC Lawyers, Stephen J. Choi, G. Mitu Gulati, and Adam C. Pritchard

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The Fiction of Locally Owned Mom and Pop Car Dealers: Some Data on Franchised Automobile Distribution in the State of Michigan, Daniel A. Crane

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Stock Market Reactions to India's 2016 Demonetization: Implications for Tax Evasion, Corruption, and Financial Constraints, Dhammika Dharmapala and Vikramaditya Khanna

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The Impact of Mandated Corporate Social Responsibility: Evidence from India’s Companies Act of 2013, Dhammika Dharmapala and Vikramaditya Khanna

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Twenty-Five Years On — The Establishment and Application of Corporate Fiduciary Duties in PRC Law, Nicholas C. Howson

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China's 'Corporatization Without Privatization' and the Late 19th Century Roots of a Stubborn Path Dependency, Nicholas C. Howson

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Rethinking Criminal Contempt in the Bankruptcy Courts, John A. E. Pottow and Jason S. Levin

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Risk and Resilience in Health Data Infrastructure, Nicholson Price

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Lead Plaintiffs and Their Lawyers: Mission Accomplished, or More to Be Done?, Adam C. Pritchard and Stephen Choi

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SEC Enforcement Attorneys: Should I Stay of Should I Go?, Adam C. Pritchard and Stephen J. Choi

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The Deformation of Contract in the Information Society, Margaret Jane Radin

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Compensation for Expropriations in a World of Investment Treaties: Beyond the Lawful/Unlawful Distinction, Steven Ratner

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International Investment Law Through the Lens of Global Justice, Steven Ratner

Papers from 2016

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Promoting Healthcare Innovation on the Demand Side, Rebecca S. Eisenberg and W. Nicholson Price

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The SEC's Shift to Administrative Proceedings: An Empirical Assessment, Adam C. Pritchard and Stephen Choi

Papers from 2015

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The Inexorable Rise of the VAT: Is the US Next?, Reuven S. Avi-Yonah

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The Three Causes of Inversions: Reflections on Pfizer/Allergan and Notice 2015-79, Reuven S. Avi-Yonah

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Hanging Together: A Multilateral Approach to Taxing Multinationals, Reuven S. Avi-Yonah

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Process Costs and Police Discretion, Charlie Gerstein and J. J. Prescott

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Amending China's Insider Trading Prohibition - An Immodest Proposal, Nicholas C. Howson

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What Notice Did, Jessica D. Litman

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Encouraging Insurers to Regulate: The Role (If Any) for Tort Law, Kyle D. Logue

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The Perverse Effects of Subsidized Weather Insurance, Kyle D. Logue and Omri Ben-Shahar

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Beyond Carve-Outs and Toward Reliance: A Normative Framework for Cross-Border Insolvency Choice of Law, John A. E. Pottow

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Sovereign Defaults Before International Courts and Tribunals, John A. E. Pottow and Emily Himes Iversen

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Explaining Race Gaps in Policing: Normative and Empirical Challenges, Sonja Starr

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With Marriage on the Decline and Cohabitation on the Rise, What about Marital Rights for Unmarried Partners?, Lawrence W. Waggoner

Papers from 2014

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Just Say No: Corporate Taxation and Corporate Social Responsibility, Reuven S. Avi-Yonah

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The Devil in the Details: Reflections on the Tax Reform Act of 2014, Reuven S. Avi-Yonah

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The Parallel March of the Ginis: How Does Taxation Relate to Inequality and What Can Be Done About it?, Reuven S. Avi-Yonah

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A Model Treaty for the Age of BEPS, Reuven S. Avi-Yonah and Oz Halabi

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IGAs vs. MAATM: Has Tax Bilateralism Outlived Its Usefulness?, Reuven S. Avi-Yonah and Gil Savir

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The Futility of Cost Benefit Analysis in Financial Disclosure Regulation, Omri Ben-Shahar and Carl E. Schneider

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Tesla and the Car Dealers’ Lobby, Daniel A. Crane

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Profits v. Purpose: Hybrid Companies and the Charitable Dollar, Rachel Culley and Jill R. Horwitz

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Non-Refoulement in a World of Cooperative Deterrence, Thomas Gammeltoft-Hansen and James C. Hathaway

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Protecting the State from Itself? Regulatory Interventions in Corporate Governance and the Financing of China’s 'State Capitalism', Nicholas C. Howson

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Reverse Cross-listings -- The Coming Race to List in Emerging Markets and an Enhanced Understanding of Classical Bonding, Nicholas C. Howson and Vikramaditya S. Khanna

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Concentrated Ownership and Corporate Control: Wallenberg Sphere and Samsung Group, Hwa-Jin Kim

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Judicial Takings: Musings on Stop the Beach, James E. Krier

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The Possession Heuristic, James E. Krier and Christopher Serkin

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Carrot or Stick? The Shift from Voluntary to Mandatory Disclosure of Risk Factors, Karen K. Nelson and Adam C. Pritchard

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Less Than I Wanted To Know: Why Do Ben-Shahar and Schneider Attack Only 'Mandated' Disclosure?, Margaret Jane Radin

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What Boilerplate Said: A Response to Omri Ben-Shahar (and a Diagnosis), Margaret Jane Radin

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Congress Promotes Perpetual Trusts: Why?, Lawrence W. Waggoner

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From Here to Eternity: The Folly of Perpetual Trusts, Lawrence W. Waggoner

Papers from 2013

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Territoriality: For and Against, Reuven S. Avi-Yonah

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And Yet it Moves: A Tax Paradigm for the 21st Century, Reuven S. Avi-Yonah

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Back from the Dead: How to Revive Transfer Pricing Enforcement, Reuven S. Avi-Yonah

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Unitary Taxation and International Tax Rules, Reuven S. Avi-Yonah

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Why Y? Reflections on the Baucus Proposal, Reuven S. Avi-Yonah

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Explaining Variation in Insurance Anti-Discrimination Laws, Ronen Avraham, Kyle D. Logue, and Daniel Benjamin Schwarcz

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Understanding Insurance Anti-Discrimination Laws, Ronen Avraham, Kyle D. Logue, and Daniel Benjamin Schwarcz

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Employment Law and Social Equality, Samuel R. Bagenstos

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Formalism and Employer Liability Under Title VII, Samuel R. Bagenstos

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Essential Health Benefits and the Affordable Care Act: Law and Process, Nicholas Bagley and Helen Levy

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Mandatory Rules and Default Rules in Insurance Contracts, Tom Baker and Kyle D. Logue

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Methods for Multicountry Studies of Corporate Governance (and Evidence from the BRIKT Countries), Bernard S. Black, Antonio Gledson De Carvalho, Vikramaditya Khanna, Woochan Kim, and B. Burcin Yurtoglu

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Scandal Enforcement at the SEC: The Arc of the Option Backdating Investigations, Stephen Choi, Adam C. Pritchard, and Anat C. Wiechman

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Bargaining Over Loyalty, Daniel A. Crane

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Understanding the AMT, and its Unadopted Sibling, the AMxT, James R. Hines Jr. and Kyle Logue

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'Quack Corporate Governance' as Traditional Chinese Medicine – The Securities Regulation Cannibalization of China's Corporate Law and a State Regulator's Battle Against State Political Economic Power, Nicholas C. Howson