Daniel J. Hemel

University of Chicago - Law School

Professor of Law and Ronald H. Coase Research Scholar

1111 E. 60th St.

Chicago, IL 60637

United States

SCHOLARLY PAPERS

64

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120,050

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33

CROSSREF CITATIONS

17

Scholarly Papers (64)

1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, University of Chicago - Law School, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and UC Hastings Law
Downloads 59,595 (18)
Citation 2

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and UC Hastings Law
Downloads 37,900 (53)
Citation 2

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

3.

Presidential Obstruction of Justice

106 California Law Review 1277 (2018), U of Chicago, Public Law Working Paper No. 647
Number of pages: 59 Posted: 21 Jul 2017 Last Revised: 09 Jan 2019
Daniel J. Hemel and Eric A. Posner
University of Chicago - Law School and University of Chicago - Law School
Downloads 4,531 (2,303)
Citation 1

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President, Obstruction of Justice, Executive Power, Prosecutorial Discretion

4.

State Responses to Federal Tax Reform: Charitable Tax Credits

State Tax Notes, Vol. 159, No. 5, 2018, UCLA School of Law, Law-Econ Research Paper No. 18-02, UC Hastings Research Paper No. 264
Number of pages: 49 Posted: 11 Jan 2018 Last Revised: 02 Jul 2018
Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, University of Chicago - Law School, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and UC Hastings Law
Downloads 3,328 (3,846)

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5.

Sexual Harassment and Corporate Law

Columbia Law Review, Forthcoming, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 847, U of Chicago, Public Law Working Paper No. 661
Number of pages: 76 Posted: 25 Mar 2018 Last Revised: 27 May 2018
Daniel J. Hemel and Dorothy S. Lund
University of Chicago - Law School and University of Southern California Gould School of Law
Downloads 1,027 (25,480)

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Sexual Harassment, Corporate Law

6.

Beyond the Patents-Prizes Debate

Texas Law Review, Vol. 92, No. 2, p. 303 (2013)
Number of pages: 80 Posted: 07 Apr 2013 Last Revised: 31 Jan 2014
Daniel J. Hemel and Lisa Larrimore Ouellette
University of Chicago - Law School and Stanford Law School
Downloads 795 (36,505)
Citation 15

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patents, R&D tax credits, tax incentives, prizes, grants, innovation, political economy, distributive justice, risk aversion, capital constraints

7.

The Architecture of a Basic Income

87 University of Chicago Law Review 625 (2020), U of Chicago, Public Law Working Paper No. 702, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 874, San Diego Legal Studies Paper No. 19-401
Number of pages: 86 Posted: 08 Mar 2019 Last Revised: 11 May 2020
Miranda Perry Fleischer and Daniel J. Hemel
University of San Diego School of Law and University of Chicago - Law School
Downloads 762 (38,746)

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basic income, universal basic income, UBI, cash transfers, negative income tax

8.

The False Promise of Presidential Indexation

36 Yale Journal on Regulation 693 (2019)
Number of pages: 41 Posted: 01 Jun 2018 Last Revised: 01 Aug 2019
Daniel J. Hemel and David Kamin
University of Chicago - Law School and New York University School of Law
Downloads 720 (41,870)

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presidential indexation, capital gains, inflation, indexing, basis

9.

Innovation Policy Pluralism

Yale Law Journal, Vol. 128, p. 544 (2019), Stanford Public Law Working Paper, Stanford Law and Economics Olin Working Paper No. 516, U of Chicago, Public Law Working Paper No. 664, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 849
Number of pages: 71 Posted: 26 Feb 2018 Last Revised: 02 Feb 2019
Daniel J. Hemel and Lisa Larrimore Ouellette
University of Chicago - Law School and Stanford Law School
Downloads 611 (52,076)
Citation 6

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intellectual property, innovation policy, prizes, grants, R&D tax credits

10.

The President's Power to Tax

102 Cornell Law Review 633 (2017), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 762, U of Chicago, Public Law Working Paper No. 581
Number of pages: 88 Posted: 02 May 2016 Last Revised: 10 May 2017
Daniel J. Hemel
University of Chicago - Law School
Downloads 473 (71,755)

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presidential power, tax, treasury regulations

11.

A Public Health Framework for COVID-19 Business Liability

Northwestern Public Law Research Paper No. 20-10, Northwestern Law & Econ Research Paper No. 20-05, U of Chicago, Public Law Working Paper No. 746, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 908, Journal of Law and the Biosciences (Forthcoming)
Number of pages: 32 Posted: 21 May 2020 Last Revised: 31 Aug 2020
Daniel J. Hemel and Daniel B. Rodriguez
University of Chicago - Law School and Northwestern University - Pritzker School of Law
Downloads 453 (75,648)

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COVID-19, SARS-CoV-2, coronavirus, liability, tort, workers' compensation, safe harbor

12.

Atlas Nods: The Libertarian Case for a Basic Income

2017 Wisconsin Law Review 1189, San Diego Legal Studies Paper No. 17-306, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 821, U of Chicago, Public Law Working Paper No. 644
Number of pages: 83 Posted: 23 Oct 2017 Last Revised: 03 Feb 2018
Miranda Perry Fleischer and Daniel J. Hemel
University of San Diego School of Law and University of Chicago - Law School
Downloads 442 (77,852)
Citation 2

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Universal Basic Income, Libertarianism, Tax Policy

13.

Immunity Passports and Moral Hazard

U of Chicago, Public Law Working Paper No. 743, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 905
Number of pages: 26 Posted: 11 May 2020 Last Revised: 03 Jun 2020
Daniel J. Hemel and Anup Malani
University of Chicago - Law School and University of Chicago - Law School
Downloads 393 (89,312)
Citation 1

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immunity passports, immunity certificates, moral hazard, COVID-19, SARS-CoV-2

14.

Chevron Step One-and-a-Half

84 University of Chicago Law Review 757 (2017), U of Chicago, Public Law Working Paper No. 602, BYU Law Research Paper No. 17-07
Number of pages: 68 Posted: 16 Nov 2016 Last Revised: 03 Feb 2018
Daniel J. Hemel and Aaron Nielson
University of Chicago - Law School and Brigham Young University - J. Reuben Clark Law School
Downloads 388 (90,630)

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Chevron, administrative law, statutory interpretation, D.C. Circuit

15.

Trade and Tradeoffs: The Case of International Patent Exhaustion

Columbia Law Review Sidebar, Vol. 116, No. 17, 2016
Number of pages: 10 Posted: 01 Oct 2015 Last Revised: 15 Apr 2016
Daniel J. Hemel and Lisa Larrimore Ouellette
University of Chicago - Law School and Stanford Law School
Downloads 387 (90,919)

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patent, intellectual property, exhaustion, first sale, distributive justice

16.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
University of Chicago - Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Ernst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Hastings Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 366 (96,967)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

17.

Inequality and the Mortgage Interest Deduction

70 Tax Law Review 667 (2017), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 775, U of Chicago, Public Law Working Paper No. 593, Kreisman Working Papers Series in Housing Law and Policy No. 39
Number of pages: 40 Posted: 25 Aug 2016 Last Revised: 17 May 2018
Daniel J. Hemel and Kyle Rozema
University of Chicago - Law School and Washington University in St. Louis - School of Law
Downloads 340 (105,367)
Citation 1

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mortgage interest deduction, inequality, tax expenditures, state and local tax deduction, charitable contribution deduction, political economy

18.

Taxing Wealth in an Uncertain World

National Tax Journal (Dec. 2019 Forthcoming), U of Chicago, Public Law Working Paper No. 729, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 897
Number of pages: 33 Posted: 10 Sep 2019 Last Revised: 10 Mar 2020
Daniel J. Hemel
University of Chicago - Law School
Downloads 327 (110,073)
Citation 4

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wealth tax, mark-to-market income tax, retrospective capital gains tax

19.

The Tax Legislative Process: A Byrd's Eye View

81 Law and Contemporary Problems 99 (2018), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-06, U of Chicago, Public Law Working Paper No. 667
Number of pages: 38 Posted: 02 Feb 2018 Last Revised: 13 Jul 2018
Ellen P. Aprill and Daniel J. Hemel
Loyola Law School Los Angeles and University of Chicago - Law School
Downloads 318 (113,433)
Citation 1

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Senate, Byrd rule, budget reconciliation, legislative procedure, federal tax law

20.

Outside Advisers Inside Agencies

Georgetown Law Journal, Issue 108, No. 5, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 885, U of Chicago, Public Law Working Paper No. 721
Number of pages: 73 Posted: 31 Aug 2019 Last Revised: 08 May 2020
Brian D. Feinstein and Daniel J. Hemel
The Wharton School of the University of Pennsylvania and University of Chicago - Law School
Downloads 316 (114,226)

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advisory committees, public administration, administrative agencies, principal-agent

21.

Can New York Publish President Trump's State Tax Returns?

127 Yale Law Journal Forum 62 (2017), U of Chicago, Public Law Working Paper No. 632
Number of pages: 33 Posted: 27 Apr 2017 Last Revised: 06 Sep 2017
Daniel J. Hemel
University of Chicago - Law School
Downloads 289 (125,542)

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Presidential Tax Transparency, Taxpayer Privacy, President Trump, New York State Legislature

22.

Comment: Empty Creditors and Debt Exchanges

Yale Journal on Regulation, Vol. 27, No. 1, Winter 2010
Number of pages: 12 Posted: 17 Oct 2009 Last Revised: 07 Nov 2011
Daniel J. Hemel
University of Chicago - Law School
Downloads 283 (128,364)
Citation 2

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credit default swaps, empty creditors

23.

Easy on the SALT: A Qualified Defense of the Deduction for State and Local Taxes

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 826, U of Chicago, Public Law Working Paper No. 652
Number of pages: 25 Posted: 30 Oct 2017 Last Revised: 13 Dec 2017
Daniel J. Hemel
University of Chicago - Law School
Downloads 268 (135,865)

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State and Local Taxes, State and Local Tax Deduction, Tax Reform

24.

Partisan Balance With Bite

118 Columbia Law Review 9 (2018), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 824, U of Chicago, Public Law Working Paper No. 649
Number of pages: 74 Posted: 14 Aug 2017 Last Revised: 03 Feb 2018
Brian D. Feinstein and Daniel J. Hemel
The Wharton School of the University of Pennsylvania and University of Chicago - Law School
Downloads 264 (138,045)

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Partisan Balance Requirements, Administrative Law, Independent Agencies, Partisan Sort, Ideological Polarization

25.

Executive Action and the First Amendment's First Word

Pepperdine Law Review, Vol. 40, 2013, Forthcoming
Number of pages: 24 Posted: 16 May 2012 Last Revised: 20 Dec 2015
Daniel J. Hemel
University of Chicago - Law School
Downloads 253 (144,085)

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First Amendment, textualism

26.

The Death and Life of the State and Local Tax Deduction

72 Tax Law Review 151 (2018-2019), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 860, U of Chicago, Public Law Working Paper No. 686
Number of pages: 46 Posted: 19 Oct 2018
Daniel J. Hemel
University of Chicago - Law School
Downloads 233 (234,027)

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state and local tax deduction, SALT

27.

Pooling and Unpooling in the Uber Economy

2017 University of Chicago Legal Forum 265, U of Chicago, Public Law Working Paper No. 638, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 813
Number of pages: 23 Posted: 15 Mar 2017 Last Revised: 21 Mar 2018
Daniel J. Hemel
University of Chicago - Law School
Downloads 216 (167,732)

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pooling, unpooling, adverse selection, Uber, gig economy, sharing economy

28.

Economic Perspectives on Free Speech

In Frederick Schauer and Adrienne Stone (eds), Oxford Handbook of Freedom of Speech (Oxford University Press, Forthcoming), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 898, U of Chicago, Public Law Working Paper No. 736
Number of pages: 20 Posted: 12 Dec 2019 Last Revised: 16 Apr 2020
Daniel J. Hemel
University of Chicago - Law School
Downloads 212 (170,715)

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marketplace of ideas, law and economics, economic analysis, free speech

29.

Regulatory Consolidation and Cross-Border Coordination: Challenging the Conventional Wisdom

Yale Journal on Regulation, Vol. 28, No. 1, 2011
Number of pages: 39 Posted: 16 Jan 2011 Last Revised: 20 Dec 2015
Daniel J. Hemel
University of Chicago - Law School
Downloads 212 (170,715)

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30.

Decisionmaking on Multimember Courts: The Assignment Power in the Circuits

Northwestern Law & Econ Research Paper No. 17-05, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 822, U of Chicago, Public Law Working Paper No. 646
Number of pages: 39 Posted: 10 May 2017 Last Revised: 27 Feb 2021
Daniel J. Hemel and Kyle Rozema
University of Chicago - Law School and Washington University in St. Louis - School of Law
Downloads 208 (173,851)

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Judicial Behavior, Panel Effects, Status, Hierarchy

31.

Is Abood Irrelevant?

82 University of Chicago Law Review Dialogue 227 (2015)
Number of pages: 24 Posted: 22 Oct 2015 Last Revised: 04 Jan 2016
Daniel J. Hemel and David S. Louk
University of Chicago - Law School and Columbia Law School
Downloads 205 (176,234)

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labor unions, agency shops, First Amendment, government speech, tax salience

32.

Knowledge Goods and Nation-States

Minnesota Law Review, Vol. 101, p. 167, 2016, U of Chicago, Public Law Working Paper No. 578
Number of pages: 77 Posted: 10 Mar 2016 Last Revised: 24 Nov 2016
Daniel J. Hemel and Lisa Larrimore Ouellette
University of Chicago - Law School and Stanford Law School
Downloads 204 (177,020)

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intellectual property, TRIPS, international, R&D tax credits, prizes, grants, innovation

33.

Tangled Up in Tax: The Nonprofit Sector and the Federal Tax System

Nonprofit Sector: A Research Handbook (3rd edition, Patricia Bromley & Walter Powell eds., Stanford University Press, 2019 Forthcoming) , University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 871, U of Chicago, Public Law Working Paper No. 699
Number of pages: 51 Posted: 30 Jan 2019 Last Revised: 29 Sep 2019
Daniel J. Hemel
University of Chicago - Law School
Downloads 199 (181,110)

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tax-exempt organizations, 501(c)(3), charitable contribution deduction, federal tax law, nonprofit sector, entanglement

34.

Free Speech and Cheap Talk

11 Journal of Legal Analysis 46 (2019), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 872, U of Chicago, Public Law Working Paper No. 700
Number of pages: 58 Posted: 07 Feb 2019 Last Revised: 23 Feb 2020
Daniel J. Hemel and Ariel Porat
University of Chicago - Law School and Tel Aviv University
Downloads 187 (191,618)
Citation 1

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defamation, libel, slander, torts, tort law, signaling, free speech, First Amendment

35.

Issuer Choice After Morrison

Yale Journal on Regulation, Vol. 28, 2011
Number of pages: 19 Posted: 27 Mar 2011 Last Revised: 20 Dec 2015
Daniel J. Hemel
University of Chicago - Law School
Downloads 184 (194,348)

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36.

Price Gouging in a Pandemic

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 921, Cardozo Legal Studies Research Paper No. 626, U of Chicago, Public Law Working Paper No. 762, Columbia Law and Economics Working Paper No. 652
Number of pages: 80 Posted: 13 Jan 2021 Last Revised: 10 Apr 2021
Christopher Buccafusco, Daniel J. Hemel and Eric L. Talley
Yeshiva University - Benjamin N. Cardozo School of Law, University of Chicago - Law School and Columbia University - School of Law
Downloads 177 (201,097)

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price gouging, consumer fairness, behavioral economics, COVID-19, survey experiments

37.

Public Perceptions of Government Speech

Supreme Court Review, Vol. 2017, p. 33, 2018, Stanford Public Law Working Paper, U of Chicago, Public Law Working Paper No. 668, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 851
Number of pages: 46 Posted: 20 Dec 2017 Last Revised: 02 Jul 2018
Daniel J. Hemel and Lisa Larrimore Ouellette
University of Chicago - Law School and Stanford Law School
Downloads 173 (205,097)

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First Amendment, Free Speech, Government Speech, Public Perception, Survey Experiment

38.

The Economic Logic of the Lease/Loan Distinction in Bankruptcy

Yale Law Journal, Vol. 120, 2011
Number of pages: 39 Posted: 25 Mar 2011
Daniel J. Hemel
University of Chicago - Law School
Downloads 173 (205,097)
Citation 1

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leases, secured loans, Uniform Commercial Code, Bankruptcy Code

39.

Should Tax Rates Decline with Age?

Yale Law Journal, Vol. 120, p. 102, 2011
Number of pages: 14 Posted: 29 Mar 2011 Last Revised: 17 Apr 2011
Daniel J. Hemel
University of Chicago - Law School
Downloads 159 (220,248)

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taxes, age-adjusted taxes, optimal taxation theory

40.

The Behavioral Elasticity of Tax Revenue

Journal of Legal Analysis (forthcoming)
Number of pages: 71 Posted: 14 Oct 2019 Last Revised: 30 Jan 2021
Daniel J. Hemel and David A. Weisbach
University of Chicago - Law School and University of Chicago - Law School
Downloads 156 (223,878)

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tax law, tax policy, elasticity of taxable income, behavioral elasticity of tax revenue, optimal taxation

41.

Beyond the Marriage Tax Trilemma

Wake Forest Law Review, Forthcoming, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 889, U of Chicago, Public Law Working Paper No. 726
Number of pages: 44 Posted: 19 Aug 2019 Last Revised: 17 Dec 2019
Daniel J. Hemel
University of Chicago - Law School
Downloads 152 (228,658)

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marriage, tax, marriage tax trilemma

42.

The Marginal Revenue Rule in Cost-Benefit Analysis

Tax Notes, Vol. 160, No. 11, pp. 1507-1528 (Sept. 10, 2018), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 859, U of Chicago, Public Law Working Paper No. 685
Number of pages: 23 Posted: 15 Oct 2018
David A. Weisbach, Daniel J. Hemel and Jennifer Nou
University of Chicago - Law School, University of Chicago - Law School and University of Chicago - Law School
Downloads 150 (231,149)

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cost-benefit analysis, tax regulations, marginal revenue rule, elasticity of taxable income

43.

Does the Tax Code Favor Robots?

Artificial Intelligence and the Future of Tax Law Symposium, Ohio State Technology Law Journal/Ohio State University Moritz College of Law (2019) , University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 900, U of Chicago, Public Law Working Paper No. 738
Number of pages: 17 Posted: 06 Jan 2020 Last Revised: 16 Apr 2020
Daniel J. Hemel
University of Chicago - Law School
Downloads 149 (232,426)

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robot tax, taxation and automation

44.

Bayh-Dole Beyond Borders

Journal of Law and the Biosciences, Vol. 4, No. 2, p. 282-310, 2017, DOI: org/10.1093/jlb/lsx011, Stanford Law and Economics Olin Working Paper No. 504, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 801, U of Chicago, Public Law Working Paper No. 619
Number of pages: 29 Posted: 21 Feb 2017 Last Revised: 11 Oct 2017
Daniel J. Hemel and Lisa Larrimore Ouellette
University of Chicago - Law School and Stanford Law School
Downloads 147 (234,987)
Citation 2

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Bayh-Dole, patents, grants, R&D, international

45.

The Vanguard Case Reconsidered

Tax Notes, Vol. 150, p. 1466, March 21, 2016
Number of pages: 10 Posted: 07 Apr 2016
Daniel J. Hemel
University of Chicago - Law School
Downloads 143 (240,308)

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tax, transfer pricing, mutual funds, Vanguard

46.

Caveat IRS: Problems with Abandoning the Full Deduction Rule

State Tax Notes, Vol. 88, No. 6, 2018, Stanford Public Law Working Paper
Number of pages: 11 Posted: 22 Jul 2018
Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, University of Chicago - Law School, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and UC Hastings Law
Downloads 140 (244,471)

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Charitable Deduction, State And Local Tax Deduction

47.

There's a Problem With Buybacks, But It's Not What Senators Think

Tax Notes, February 18, 2019, Volume 162, Number 7, p. 765, University of Georgia School of Law Legal Studies Research Paper No. 2019-20, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 881
Number of pages: 6 Posted: 29 May 2019 Last Revised: 26 Sep 2019
Daniel J. Hemel and Gregg D. Polsky
University of Chicago - Law School and University of Georgia School of Law
Downloads 137 (248,814)

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buybacks, redemptions, share repurchases, corporate tax, corporate distributions, dividends

48.

The Legal Envelope Theorem

Boston University Law Review, Forthcoming, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 920, U of Chicago, Public Law Working Paper No. 759
Number of pages: 81 Posted: 09 Dec 2020 Last Revised: 06 Mar 2021
David A. Weisbach and Daniel J. Hemel
University of Chicago - Law School and University of Chicago - Law School
Downloads 135 (251,707)

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law and economics, tax, envelope theorem, Corlett-Hague, redistribution, fiscal externalities

49.

How to Reach the Constitutional Question in the Health Care Cases

Stanford Law Review Online, Vol. 64, pp. 39-45
Number of pages: 7 Posted: 02 Jan 2012 Last Revised: 15 Jan 2012
Daniel J. Hemel
University of Chicago - Law School
Downloads 122 (271,735)

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Supreme Court, original jurisdiction, health care, Tax Anti-Injunction Act

50.

Regulation and Redistribution with Lives in the Balance

University of Chicago Law Review, Forthcoming
Number of pages: 63 Posted: 29 Mar 2021
Daniel J. Hemel
University of Chicago - Law School
Downloads 120 (274,988)

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regulation, redistribution, value of a statistical life, income elasticity of the value of a statistical live, cost-benefit analysis

51.

States and Localities Can Offset Federal Tax Law's Impact on Their Residents

Bloomberg Tax: Daily Tax Report (February 9, 2018), Bloomberg Tax: Daily Tax Report: State (January 12, 2018), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 852, U of Chicago, Public Law Working Paper No. 669
Number of pages: 3 Posted: 25 Jan 2018 Last Revised: 15 May 2018
Daniel J. Hemel
University of Chicago - Law School
Downloads 116 (281,764)

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state and local taxes, SALT deduction, payroll tax, fiscal federalism

52.

Innovation Institutions and the Opioid Crisis

Journal of Law and the Biosciences (Forthcoming), Stanford Law and Economics Olin Working Paper No. 547, U of Chicago, Public Law Working Paper No. 745, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 907
Number of pages: 62 Posted: 18 Mar 2020 Last Revised: 04 Jun 2020
Daniel J. Hemel and Lisa Larrimore Ouellette
University of Chicago - Law School and Stanford Law School
Downloads 114 (285,239)

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opioids, opioid crisis, opioid epidemic, intellectual property, innovation policy

53.

Trademark Law Pluralism

University of Chicago Law Review, Forthcoming, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 917
Number of pages: 47 Posted: 12 Nov 2020 Last Revised: 03 Feb 2021
Daniel J. Hemel and Lisa Larrimore Ouellette
University of Chicago - Law School and Stanford Law School
Downloads 106 (300,133)

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trademark law, intellectual property

54.

The Living Anti-Injunction Act

104 Virginia Law Review Online 74 (2018), U of Chicago, Public Law Working Paper No. 662
Number of pages: 15 Posted: 13 Mar 2018 Last Revised: 26 Apr 2018
Daniel J. Hemel
University of Chicago - Law School
Downloads 101 (310,064)

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Anti-Injunction Act, Tax Anti-Injunction Act, tax procedure, administrative law

55.

A Place for Place in Federal Tax Law

45 Ohio Northern University Law Review (2019 Forthcoming), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 888, U of Chicago, Public Law Working Paper No. 725
Number of pages: 16 Posted: 19 Aug 2019 Last Revised: 17 Dec 2019
Daniel J. Hemel
University of Chicago - Law School
Downloads 100 (312,139)

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place-based taxation, opportunity zones

56.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018
University of Chicago - Law School, University of Michigan Law School, New York University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, University of Richmond - School of Law, University of Pennsylvania Law School, Yale University - Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 75 (371,920)

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57.

Brief of Amici Curiae Professors Brian D. Feinstein and Daniel J. Hemel in Support of Petitioner, Carney v. Adams

Number of pages: 33 Posted: 24 Feb 2020
Brian D. Feinstein and Daniel J. Hemel
The Wharton School of the University of Pennsylvania and University of Chicago - Law School
Downloads 70 (386,352)

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partisan balance requirements, amicus brief, Supreme Court, Delaware, Carney v. Adams, state courts

58.

The State-Charity Disparity Under the 2017 Tax Law

Washington University Journal of Law and Policy, Forthcoming
Number of pages: 12 Posted: 27 Dec 2018
Daniel J. Hemel
University of Chicago - Law School
Downloads 67 (395,534)

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state and local taxes, charitable contributions, itemized deductions, tax policy, tax politics

59.

Brief of Amici Curiae Former Government Officials in Support of Respondents, CIC Services, LLC v. Internal Revenue Service

Number of pages: 43 Posted: 05 Nov 2020
Daniel J. Hemel, Susan C. Morse and Clint Wallace
University of Chicago - Law School, University of Texas at Austin - School of Law and University of South Carolina School of Law
Downloads 61 (414,938)

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tax shelter, CIC Services v. IRS, Supreme Court, amicus brief

60.

Indexing, Unchained

Law and Contemporary Problems, Forthcoming, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 901, U of Chicago, Public Law Working Paper No. 739
Number of pages: 24 Posted: 30 Jan 2020 Last Revised: 16 Apr 2020
Daniel J. Hemel
University of Chicago - Law School
Downloads 45 (475,020)

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inflation indexing, chained CPI, Social Security, capital gains

61.

Taxing Buybacks

38 Yale Journal on Regulation 246 (2021)
Number of pages: 65 Posted: 18 Feb 2021
Daniel J. Hemel and Gregg D. Polsky
University of Chicago - Law School and University of Georgia School of Law
Downloads 37 (515,498)

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buybacks, share repurchases, capital gains, dividends, tax law, tax policy

62.

Audits, Markets, and Patents

87 University of Chicago Law Review Online 78 (2019) , U of Chicago, Public Law Working Paper No. 716
Number of pages: 17 Posted: 06 Jun 2019 Last Revised: 02 Aug 2019
Daniel J. Hemel
University of Chicago - Law School
Downloads 36 (515,498)

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property tax, self assessment, audits, market test, patent buyouts

63.

Aligning Taxes and Spending: Theory and Experimental Evidence

Behavioural Public Policy (2019) DOI/10.1017/bpp.2019.20., U of Chicago, Public Law Working Paper No. 728
Posted: 19 Sep 2019 Last Revised: 23 Jan 2020
Daniel J. Hemel and Ethan Porter
University of Chicago - Law School and George Washington University
Downloads 0 (773,710)

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taxes, earmarked taxes, alignment, dual entitlement

64.

Federalism as a Safeguard of Progressive Taxation

93 New York University Law Review 1 (2018), U of Chicago, Public Law Working Paper No. 633, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 816
Posted: 25 Feb 2019 Last Revised: 02 Mar 2019
Daniel J. Hemel
University of Chicago - Law School

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Federalism, Fiscal Federalism, Commandeering, Sovereign Immunity, Income Inequality, State Taxes

Other Papers (1)

Total Downloads: 33
1.

Appendix to 'The Marginal Revenue Rule in Cost-Benefit Analysis'

Number of pages: 14 Posted: 22 Aug 2018 Last Revised: 26 Jun 2020
Daniel J. Hemel, Jennifer Nou and David A. Weisbach
University of Chicago - Law School, University of Chicago - Law School and University of Chicago - Law School
Downloads 33 (612,842)

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cost-benefit analysis, tax regulations