Shu-Yi Oei
David T. Zhang Distinguished Professor of Law

Shu-Yi Oei teaches and writes in the areas of tax policy and economic regulation. Her recent research has focused on international taxation, particularly on empirical analysis of global tax developments and on international tax enforcement, global tax justice, and tax treaties. Oei has also written extensively on technology, transparency, data and information, regulation of the gig economy, human capital investment, and social insurance.

Oei has served as the U.S. National Reporter to the European Association of Tax Law Professors and the International Academy of Comparative Law General Congress, and was Chair of the American Association of Law Schools Tax Section in 2018. She is an elected fellow of the American College of Tax Counsel, and is licensed to practice in Massachusetts. 

Prior to joining Duke Law School in 2023, Oei taught at Boston College Law School and Tulane Law School.  While at Tulane, she received the 2014 Felix Frankfurter Distinguished Teaching award, Tulane Law School’s highest teaching honor. Prior to entering academia, Oei practiced tax law in Boston, Massachusetts, advising clients on federal, state and cross-border tax matters, transactional tax planning, and tax controversies.

Portrait of Shu-Yi Oei

Recent Courses

Governing Faculty