Directory

Bibliography

Works in Progress

Articles & Essays

  • World Tax Policy in the World Tax Polity? An Event History Analysis of OECD/G20 BEPS Inclusive Framework Membership, 47 Yale Journal of International Law 199-236 ()
  • "Slack" in the Data Age, 73 Alabama Law Review 47-106 () (with Diane Ring)
  • United States, in Taxation and Value Creation 669-689 (Werner Haslehner and Marie Lamensch eds., )
  • Tax Law’s Workplace Shift, 100 Boston University Law Review 651-721 () (with Diane M. Ring)
  • The Importance of Qualitative Research Approaches to Gig Economy Taxation, in The Importance of Qualitative Research Approaches to Gig Economy Taxation 82-102 (Deepa das Acevedo ed., ) (with Diane M. Ring)
  • Constituencies and Control in Statutory Drafting: Interviews With Government Tax Counsels, 104 Iowa Law Review 1291-1360 () (with Leigh Osofsky)
  • Legislation and Comment: The Making of the § 199A Regulations, 69 Emory Law Journal 209-271 () (with Leigh Osofsky)
  • When Data Comes Home: Next Steps in International Taxation’s Information Revolution, 64 McGill Law Journal 707-762 () (with Diane M. Ring)
  • Leak-Driven Law, 65 UCLA Law Review 532-618 () (with Diane Ring)
  • Tax Issues in the Sharing Economy, in The Cambridge Handbook of the Law of the Sharing Economy 343-356 (Nestor M. Davidson , Michèle Finck and John J. Infranca eds., ) (with Diane M. Ring)
  • The Offshore Tax Enforcement Dragnet, 67 Emory Law Journal 655-733 ()
  • The Trouble With Gig Talk: Choice of Narrative and the Worker Classification Fights, 81 Law and Contemporary Problems 107-136 ()
  • The Tax Lives of Uber Drivers: Evidence From Internet Discussion Forums, 8 Columbia Journal of Tax Law 56-112 () (with Diane M. Ring)
  • Can Sharing be Taxed?, 93 Washington University Law Review 989-1069 () (with Diane M. Ring)
  • Supply, Demand, and the Taxation of Knowledge, 82 University of Chicago Law Review Dialogue 268-283 ()
  • Human Equity? Regulating the New Income Share Agreements, 68 Vanderbilt Law Review 681-760 () (with Diane Ring)
  • Taxing Bankrupts, 55 Boston College Law Review 375-434 ()
  • The New “Human Equity” Transactions, 5 California Law Review Circuit 266-277 () (with Diane M. Ring)
  • The Uneasy Case Against Tax Lien Subordination, 11 Pittsburgh Tax Review 241-280 ()
  • Getting More by Asking Less: Justifying and Reforming Tax Law’s Offer in Compromise Procedure, 160 University of Pennsylvania Law Review 1071-1137 ()
  • Who Wins When Uncle Sam Loses? Social Insurance and the Forgiveness of Tax Debts, 46 UC Davis Law Review  421-486 ()
  • Beyond Economic Substance: Interrogating the Full Impacts of Third-Party Relationships in Tax Shelter Cases, 13 University of Pennsylvania Journal of Business Law 383-443 ()
  • A Structural Critique of Trader Taxation, 8 Florida Tax Review 1013-1068 ()
  • Context Matters: The Recharacterization of Leases in Bankruptcy and Tax Law, 82 American Bankruptcy Law Journal 635-692 ()
  • Rethinking the Jurisdiction of Bankruptcy Courts over Post-Confirmation Federal Tax Liabilities: Towards a New Jurisprudence of 11 U.S.C. § 505, 19 Akron Tax Journal 49-97 ()
Portrait of Shu-Yi Oei
Portrait of Shu-Yi Oei
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