Shu-Yi Oei

Boston College Law School

Professor of Law

885 Centre Street

Newton, MA 02459-1163

United States

SCHOLARLY PAPERS

24

DOWNLOADS
Rank 4,638

SSRN RANKINGS

Top 4,638

in Total Papers Downloads

10,864

SSRN CITATIONS
Rank 33,885

SSRN RANKINGS

Top 33,885

in Total Papers Citations

14

CROSSREF CITATIONS

10

Scholarly Papers (24)

1.

Regulating in Pandemic: Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis

Boston College Law School Legal Studies Research Paper No. 527, March 2020
Number of pages: 90 Posted: 18 Mar 2020 Last Revised: 10 Apr 2020
Boston College Law School, Boston College Law School, Boston College - Law School and Boston College - Law School
Downloads 3,214 (4,287)
Citation 18

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regulation, pandemic, coronavirus, social insurance, family medical leave act, labor and employment law, tax policy, financial regulation, systemic risk, federal reserve

2.

Is New Code Section 199A Really Going to Turn Us All into Independent Contractors?

Boston College Law School Legal Studies Research Paper
Number of pages: 7 Posted: 19 Jan 2018 Last Revised: 27 Mar 2019
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 1,170 (21,775)

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Worker classification, Taxation, Section 199A, tax reform, independent contractor, future of work, employment law, labor law

3.

Can Sharing Be Taxed?

Washington University Law Review, Vol. 93, No. 4, 2016, Tulane Public Law Research Paper No. 15-3, Boston College Law School Legal Studies Research Paper No. 352
Number of pages: 82 Posted: 28 Feb 2015 Last Revised: 21 May 2016
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 1,136 (22,738)
Citation 3

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sharing economy, collaborative consumption, peer-to-peer economy, 1099 economy, taxation, tax compliance, information reporting, occupancy taxes, Uber, Airbnb, Lyft, TaskRabbit, regulation

4.

The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums

Columbia Journal of Tax Law, Vol. 8, 2017, Tulane Public Law Research Paper No.16-4, Boston College Law School Legal Studies Research Paper, No. 391
Number of pages: 73 Posted: 12 Feb 2016 Last Revised: 03 Mar 2017
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 766 (39,666)
Citation 1

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sharing economy, 1099 economy, gig economy, Uber, lyft, peer to peer consumption, ridesharing, taxation, tax policy, tax administration, labor law, empirical legal studies, law & society, law in action, cyberspace, internet, qualitative analysis, content analysis

5.

Leak-Driven Law

UCLA Law Review, Vol. 65, 2018, Tulane Public Law Research Paper No. 17-1, Boston College Law School Legal Studies Research Paper No. 442
Number of pages: 79 Posted: 16 Feb 2017 Last Revised: 22 Jul 2017
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 517 (66,034)
Citation 2

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transparency, banks, secrecy, whistleblowers, Panama Papers, FATCA, ICIJ, journalists, intelligence, WikiLeaks, cyber, tax compliance, international tax, OECD, European Union, exchange of information, common reporting standard, social welfare, tax administration, offshore tax enforcement

6.

Legislation and Comment: The Making of the ยง 199A Regulations

Emory Law Journal, Forthcoming, Boston College Law School Legal Studies Research Paper No. 493
Number of pages: 62 Posted: 09 Nov 2018 Last Revised: 27 Mar 2019
Shu-Yi Oei and Leigh Osofsky
Boston College Law School and University of North Carolina (UNC) at Chapel Hill
Downloads 471 (74,115)
Citation 2

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199A, tax policy, taxation, legislation, regulations, administrative law, notice-and-comment, partnership taxation, agencies, tax reform

7.

The Offshore Tax Enforcement Dragnet

Emory Law Journal, Vol. 67, 2018, Forthcoming, Tulane Public Law Research Paper No. 17-2
Number of pages: 79 Posted: 01 Apr 2017 Last Revised: 23 May 2018
Shu-Yi Oei
Boston College Law School
Downloads 461 (76,105)
Citation 2

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tax policy, tax compliance, international tax, FATCA, Foreign Account Tax Compliance Act, offshore tax enforcement, offshore voluntary disclosure programs, OVDP, Swiss Bank Program, taxpayer rights, international relations, expatriates, immigration

8.

Human Equity? Regulating the New Income Share Agreements

68 Vanderbilt Law Review, Vol. 681 (2015), Tulane Public Law Research Paper No. 14-10, Boston College Law School Legal Studies Research Paper No. 332
Number of pages: 80 Posted: 17 Jul 2014 Last Revised: 22 Apr 2015
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 427 (83,316)
Citation 1

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Income Share Agreements, Human Equity, Human Capital Contracts, Regulation, Regulation by Analogy, Pave, Upstart, Fantex, Lumni, Thirteenth Avenue Funding, Rubio-Petri Legislation, Income-Contingent Loans, Student Loans, Taxation, Bankruptcy, Securities, Consumer Protection

9.

Tax Issues in the Sharing Economy: Implications for Workers

Forthcoming, Cambridge Handbook on the Law of the Sharing Economy (Nestor M. Davidson, Michele Finck & John J. Infranca, eds.), Boston College Law School Legal Studies Research Paper No. 480
Number of pages: 18 Posted: 10 May 2018 Last Revised: 15 May 2018
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 426 (83,553)
Citation 1

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employee, independent contractor, worker classification, sharing economy, gig economy, Uber, TaskRabbit, taxation, Airbnb, 1099-K

10.

Who Wins When Uncle Sam Loses? Social Insurance and the Forgiveness of Tax Debts

UC Davis Law Review, Vol. 46, 2012, Tulane Public Law Research Paper No. 12-3
Number of pages: 66 Posted: 29 Feb 2012 Last Revised: 26 Jan 2016
Shu-Yi Oei
Boston College Law School
Downloads 289 (128,808)
Citation 2

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Taxation, Tax Procedure, Tax Collections, Social Insurance, Social Assistance, Social Welfare, Bankruptcy, Debtor-Creditor Law

11.

Getting More by Asking Less: Justifying and Reforming Tax Law's Offer-in-Compromise Procedure

160 University of Pennsylvania Law Review, Forthcoming, 2012, Tulane Public Law Research Paper No. 11-04
Number of pages: 67 Posted: 15 Aug 2011 Last Revised: 04 Apr 2012
Shu-Yi Oei
Boston College Law School
Downloads 244 (152,948)
Citation 1

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Taxation, tax policy, debtor-creditor law, debt forgiveness

12.

Constituencies and Control in Statutory Drafting: Interviews with Government Tax Counsels

Iowa Law Review, Vol. 104, 2019 Forthcoming, Boston College Law School Legal Studies Research Paper No. 485
Number of pages: 76 Posted: 06 Jul 2018 Last Revised: 15 Aug 2018
Shu-Yi Oei and Leigh Osofsky
Boston College Law School and University of North Carolina (UNC) at Chapel Hill
Downloads 225 (165,417)

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taxation, tax policy, statutory drafting, statutory interpretation, textualism, legislation, tax legislative process, Congress, congressional committees, qualitative research, interviews, empirical legal studies

13.

The New 'Human Equity' Transactions

5 Cal. L. Rev. Circuit 266 (2014), Boston College Law School Legal Studies Research Paper No. 315, Tulane Public Law Research Paper No. 13-20
Number of pages: 12 Posted: 13 Nov 2013 Last Revised: 26 Jul 2014
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 217 (171,154)
Citation 3

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Tax, Taxation, Tax Policy, Business Entities, Corporations, Debt, Equity, Ownership, Human Capital, Lending, Human Equity, Fantex, Upstart

14.

Taxing Bankrupts

55 Boston College Law Review 375 (2014), Tulane Public Law Research Paper No. 13-16
Number of pages: 60 Posted: 10 Sep 2013 Last Revised: 25 Mar 2016
Shu-Yi Oei
Boston College Law School
Downloads 197 (187,330)
Citation 1

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taxation, tax policy, tax priority, bankruptcy, reorganizations, social insurance

15.

Tax Law's Workplace Shift

Boston University Law Review, Vol. 100, No. 2, Boston College Law School Legal Studies Research Paper No. 506
Number of pages: 67 Posted: 03 Dec 2018 Last Revised: 25 Mar 2020
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 174 (208,942)
Citation 1

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99A, Tax Cuts And Jobs Act, Tax Reform, Worker Classification, Independent Contractors, Employees, Labor Law

16.

Context Matters: The Recharacterization of Leases in Bankruptcy and Tax Law

American Bankruptcy Law Journal, Vol. 82, No. 635, 2008
Number of pages: 63 Posted: 31 Jul 2010
Shu-Yi Oei
Boston College Law School
Downloads 153 (232,841)

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Taxation, Bankruptcy, Leasing

17.

The Trouble with Gig Talk: Choice of Narrative and the Worker Classification Fights

Forthcoming, Law and Contemporary Problems, Vol. 81, No. 3 (2018), Boston College Law School Legal Studies Research Paper No. 471
Number of pages: 38 Posted: 12 Jan 2018 Last Revised: 22 Feb 2018
Shu-Yi Oei
Boston College Law School
Downloads 143 (246,153)

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Sharing Economy, Independent Contractors, Employee Protections, Labor Law, Taxation, Tax Policy, 1099 Economy, Gig Economy, Platform Economy, Future of Work, Uber, Airbnb, Narrative

18.

When Data Comes Home: Next Steps in International Taxation's Information Revolution

McGill Law Journal, Vol. 64, No. 4, Boston College Law School Legal Studies Research Paper No. 540
Number of pages: 57 Posted: 11 Sep 2020 Last Revised: 03 Dec 2020
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 128 (268,158)

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international tax, data, information exchange, cross-border taxation, information revolution, leaks, BEPS, CbC, FATCA, tax competition, transparency and disclosure, tax treaties. data protection, tax administration, administrative capacity, automatic exchange of information, coronavirus, digital tax

19.

Beyond Economic Substance: Interrogating the Full Impacts of Third-Party Relationships in Tax Shelter Cases

University of Pennsylvania Journal of Business Law, Vol. 13, No. 2, pp. 385-444, 2011
Number of pages: 60 Posted: 17 Jun 2011
Shu-Yi Oei
Boston College Law School
Downloads 125 (272,999)

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Tax, Tax Shelters, Economic Substance, Narrative

20.

The Importance of Qualitative Research Approaches to Gig Economy Taxation

Deepa Das Acevedo, ed., Beyond the Algorithm: Qualitative Insights for Gig Work Regulation (Cambridge University Press, 2020), Boston College Law School Legal Studies Research Paper No. 524
Number of pages: 18 Posted: 14 Jan 2020 Last Revised: 04 Mar 2021
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 99 (321,113)

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gig economy, qualitative research methods, taxation, tax policy, worker classification, independent contractor, Uber, employment law, labor law

21.

The Uneasy Case against Tax Lien Subordination

Pittsburgh Tax Review, Vol. 11, No. 2, 2014, Tulane Public Law Research Paper No. 14-4
Number of pages: 41 Posted: 19 Mar 2014 Last Revised: 08 Aug 2014
Shu-Yi Oei
Boston College Law School
Downloads 93 (334,231)

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Tax, Tax Policy, Tax Procedure, Tax Administration Tax Liens, Article 9, Uniform Commercial Code, Secured Credit

22.

A Structural Critique of Trader Taxation

Florida Tax Review, Vol. 8, No. 10, p. 1113, 2008
Number of pages: 56 Posted: 31 Jul 2010
Shu-Yi Oei
Boston College Law School
Downloads 80 (366,306)

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23.

'Slack' in the Data Age

73 Alabama Law Rev. (2021, Forthcoming), Boston College Law School Legal Studies Research Paper No. 561
Number of pages: 62 Posted: 28 Apr 2021 Last Revised: 13 May 2021
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 62 (420,474)

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data, surveillance, big data, privacy, algorithm, enforcement, leniency, bias, race, latitude, equity, flexibility, forbearance, information, personalization, targeted enforcement, slack, under enforcement, mercy

24.

Supply, Demand, and the Taxation of Knowledge

82 University of Chicago Law Review Dialogue 268 (2016)
Number of pages: 16 Posted: 26 Mar 2016
Shu-Yi Oei
Boston College Law School
Downloads 47 (476,625)

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