Leigh Osofsky

University of North Carolina (UNC) at Chapel Hill

Associate Dean for Faculty Development and William D. Spry III Family Distinguished Professor of Law

102 Ridge Road

Chapel Hill, NC NC 27514

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 17,716

SSRN RANKINGS

Top 17,716

in Total Papers Downloads

3,415

SSRN CITATIONS
Rank 40,701

SSRN RANKINGS

Top 40,701

in Total Papers Citations

11

CROSSREF CITATIONS

7

Scholarly Papers (16)

1.

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 (74,082)
Citation 2

Abstract:

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

2.

Unwinding the Ceiling Rule

Virginia Tax Review, 2014 Forthcoming
Number of pages: 36 Posted: 29 Mar 2014 Last Revised: 24 Jul 2014
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill
Downloads 337 (109,129)

Abstract:

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3.

Some Realism About Responsive Tax Administration

Tax Law Review, Vol. 66, 2012
Number of pages: 58 Posted: 11 Mar 2012 Last Revised: 01 Feb 2013
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill
Downloads 324 (113,995)
Citation 2

Abstract:

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Tax Policy, Responsive Regulation

4.

Simplexity: Plain Language and the Tax Law

66 Emory Law Journal 189 (2017), NYU Law and Economics Research Paper No. 16-17, University of Miami Legal Studies Research Paper No. 16-20
Number of pages: 77 Posted: 08 Apr 2016 Last Revised: 11 Apr 2017
Joshua D. Blank and Leigh Osofsky
University of California, Irvine School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 323 (114,380)
Citation 4

Abstract:

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Tax Simplification, Taxpayer Communication, Tax Aggressiveness, Transparency, IRS, Tax Compliance, Plain Writing Act of 2010, Plain Language

5.

The Case for Categorical Nonenforcement

Tax Law Review, Vol. 69, 2015, University of Miami Legal Studies Research Paper No. 15-6
Number of pages: 61 Posted: 24 Oct 2014 Last Revised: 28 May 2015
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill
Downloads 253 (147,566)
Citation 1

Abstract:

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6.

Who's Naughty and Who's Nice? Frictions, Screening, and Tax Law Design

Buffalo Law Review, Forthcoming
Number of pages: 62 Posted: 28 Mar 2013 Last Revised: 18 Dec 2013
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill
Downloads 227 (163,860)

Abstract:

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7.

The Case Against Strategic Tax Law Uncertainty

Tax Law Review, Vol. 64, No. 4, 2011
Number of pages: 50 Posted: 11 Aug 2011 Last Revised: 13 Aug 2011
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill
Downloads 227 (163,860)
Citation 3

Abstract:

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tax compliance, uncertainty, risk, ambiguity, penalties

8.

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 (165,329)

Abstract:

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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

9.

Automated Legal Guidance

106 Cornell Law Review 179 (2020), UC Irvine School of Law Research Paper Forthcoming, UNC Legal Studies Research Paper
Number of pages: 67 Posted: 10 Mar 2020 Last Revised: 25 Mar 2021
Joshua D. Blank and Leigh Osofsky
University of California, Irvine School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 224 (166,004)

Abstract:

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Artificial Intelligence, Automation, Tax Simplification, Taxpayer Communication, Transparency, IRS, Tax Compliance, Plain Language, Simplexity

10.

Concentrated Enforcement

Florida Tax Review, Vol. 16, No. 6, 2014
Number of pages: 67 Posted: 13 Dec 2013 Last Revised: 17 Oct 2014
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill
Downloads 207 (178,812)
Citation 1

Abstract:

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tax enforcement

11.

Regulating by Example

Yale Journal on Regulation, Vol. 35, No. 1, 2017, University of Miami Legal Studies Research Paper No. 17-3, U of Texas Law, Public Law Research Paper No. 661
Number of pages: 52 Posted: 15 Feb 2017 Last Revised: 07 Nov 2017
Susan C. Morse and Leigh Osofsky
University of Texas at Austin - School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 203 (182,072)

Abstract:

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Regulation, Agencies, Law

12.

Legal Calculators and the Tax System

15 Ohio St. Tech. L.J. __ (forthcoming, 2019), UNC Legal Studies Research Paper, UC Irvine School of Law Research Paper No. 2019-40
Number of pages: 17 Posted: 30 Jun 2019 Last Revised: 27 Feb 2020
Joshua D. Blank and Leigh Osofsky
University of California, Irvine School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 138 (253,179)

Abstract:

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Artificial Intelligence, Automation, Tax Simplification, Taxpayer Communication, Transparency, IRS, Tax Compliance, Plain Language

13.

Concentrated Enforcement in a Best-Case Tax Enforcement Regime

2014 IRS Research Bulletin
Number of pages: 14 Posted: 05 Jul 2014 Last Revised: 17 Oct 2014
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill
Downloads 98 (322,965)

Abstract:

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14.

Agency Legislative Fixes

Iowa Law Review, Vol. 105, Forthcoming, UNC Legal Studies Research Paper
Number of pages: 63 Posted: 05 Sep 2019
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill
Downloads 95 (329,496)

Abstract:

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legislation, regulation, legislative drafting mistakes, congressional inaction, tax reform, ACA

15.

The Surprising Significance of De Minimis Tax Rules

Washington and Lee Law Review, Vol. 78, No. 2, 2021, UNC Legal Studies Research Paper
Number of pages: 46 Posted: 14 Oct 2020
Leigh Osofsky and Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill and University of North Carolina School of Law
Downloads 63 (417,016)

Abstract:

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tax, legal rules, legislation, regulation

16.

Solving Section 734(b)

Tax Lawyer, Vol. 60, 2007
Posted: 20 Jun 2013
Leigh Osofsky
University of North Carolina (UNC) at Chapel Hill

Abstract:

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partnership tax

Other Papers (1)

Total Downloads: 34
1.

How Agencies Communicate

Yale Journal on Regulation, Notice & Comment Blog
Number of pages: 21 Posted: 28 Mar 2018
University of Texas at Austin - School of Law, University of North Carolina (UNC) at Chapel Hill, University of Washington School of Law, University of Washington - School of Law, Yeshiva University - Benjamin N. Cardozo School of Law, University of Iowa - College of Law, Yale University - Law School, Vanderbilt University - Law School, University of Minnesota - Twin Cities - School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law and Brigham Young University - J. Reuben Clark Law School
Downloads 34

Abstract:

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Administrative Law, Administrative Guidance, Communication, Deference, Regulations, Notice-and-Comment, Rulemaking, Examples