Chris Sanchirico’s Home Page

Chris William Sanchirico’s Home Page[1]

Professor of Law, Business, and Public Policy

Co-director, Center for Tax Law and Policy

University of Pennsylvania Law School

The Wharton School, Business and Public Policy Department

3400 Chestnut Street

Philadelphia, Pennsylvania 19104-6204

(215) 898-4220 (V)

(215) 573-2025 (F)

Chris.Sanchirico@law.upenn.edu

Clickable Contents

Curriculum Vitae. 2

Papers and Publications. 2

Law Review Publications. 2

Books. 3

Peer Review Publications. 3

Working Papers. 5

Teaching.. 5

Law.. 5

Game Theory, Economics & Mathematics. 6

Papers and Publications

(See also SSRN Author Page and Penn Law Faculty Page)

Law Review Publications

· Progressivity and Potential Income: Measuring the Effect of Changing Work Patterns on Income Tax Progressivity[2] 108 Colum. L. Rev. (forthcoming 2008)

§ More technically detailed working paper version

§ Stata do file creating variables from PSID data.

§ Stata program that runs estimation procedure and was submitted to balanced repeated replication.

§ Appendix explaining actual income tax figures and graphs in terms of tax code provisions

· The Tax Advantage to Paying Private Equity Fund Managers With Profit Shares: What is it? Why is it Bad? 75 U. Chic. L. Rev. (forthcoming 2008).

§ Click here for web appendix referenced in article

· Taxing Carry: The Problematic Analogy to “Sweat Equity,” 117 Tax Notes 239 (2007)

· Inequality and Uncertainty: Theory and Legal Applications, 155 U. Penn. L. Rev. 279 (2006) (with M. Adler)

· Detection Avoidance, 81 NYU L. Rev. 1331 (2006)

§ Unpublished technical appendix available here.

· Evidence, Procedure, and the Upside of Cognitive Error, 57 Stan. L. Rev. 291 (2004)

· Evidence Tampering, 53 Duke L. J. 1215 (2004)[3]

· Character Evidence and the Object of Trial, 101 Colum. L. Rev. 1227 (2001).

· Finding Error, 2003 Mich. St. L. Rev. 1189 (2004) (in Symposium: Visions of Rationality in Evidence Law)

· Norms, Repeated Games, and the Role for Law, 91 Cal. L. Rev. 1281 (2003) (with P. Mahoney)

· Competing Norms and Social Evolution: Is the Fittest Norm Efficient?, 149 U. Pa. L. Rev. 2027 (2001) (with P. Mahoney).

· Deconstructing the New Efficiency Rationale, 86 Cornell L. Rev. 1003 (2001)[4]

Books

· The Economics of Evidence, Procedure, and Litigation: Vol. I (2007), introduction available for download at SSRN Author page.

· The Economics of Evidence, Procedure, and Litigation: Vol. II (2007), introduction available for download at SSRN Author page

Peer Review Publications

· A Primary Activity Approach to Proof Burdens, J. Legal Stud. (forthcoming 2008).

· Evidentiary Arbitrage: The Fabrication of Evidence and the Verifiability of Contract Performance, 74 J. L. Econ. & Org. 72 (2008) (with G. Triantis).

· General and Specific Legal Rules, 161 J. Inst. & Theor. Econ. 329 (2005) (with P. Mahoney)

· Collusion and Price Rigidity, 71 Rev. Econ. Stud. 317 (2004) (with S. Athey & K. Bagwell)

· Big Field, Small Potatoes: An Empirical Assessment of EPA’s Self-Audit Policy, 23 J. Pol’y Analysis & Mgmt. 415 (2004) (with A. Pfaff)

· Should Plaintiffs Win What Defendants Lose? Litigation Stakes, Litigation Effort, and the Benefits of Decoupling, 33 J. Legal Stud. 323 (2004) (with A. Choi)

· Relying on the Information of Interested—and Potentially Dishonest—Parties, 3 Am. L. & Econ. Rev. 320 (2001).

· Games, Information and Evidence Production: With Application to English Legal History, 2 Am. L. & Econ. Rev. 342 (2000).

· Taxes versus Legal Rules as Instruments for Equity: A More Equitable View, 29 J. Legal Stud. 797 (2000).

· Environmental Self-Auditing: Setting the Proper Incentives for Discovering and Correcting Environmental Harm, 16 J. L. Econ. & Org. 189 (2000) (with A. Pfaff).

· The Burden of Proof in Civil Litigation: A Simple Model of Mechanism Design, 17 Int'l Rev. L. & Econ. 431 (1997).

· The Role of Absolute Continuity in ‘Merging of Opinions’ and ‘Rational Learning,’ 29 Games & Econ. Beh. 170 (1999) (with R. Miller).

· A Probabilistic Model of Learning in Games, 64 Econometrica 1375 (1996).

· Harnessing Adversarial Process: Optimal Strategic Complementarities in Litigation (U. Pa., Inst. L. & Econ. Res. Paper Series, No. 05-01, January 2005) (This draft: January 2006), available for download at SSRN Author page.

· Enforcement by Hearing: An Integrated Model of Evidence Production (USC CLEO Working Paper No. 98-19, 1998/Colum. Econ. Dept. Discussion Paper No. 9798-05, 1998),[5] available for download at SSRN Author page.

· Almost Everybody Disagrees Almost All the Time: The Genericity of Weakly-Merging Nowhere, (accepted subject to revision at J. Econ. Theory ) (1997) (with R. Miller), available for download at SSRN Author page.

· Minimal Inclusive Sets in Special Classes of Games, (Colum. Dept. Econ. Discussion Paper No. 9798-11, 1997),[6] available for download at SSRN Author page.

Teaching

Law

· Federal Income Taxation (Penn Law: spring 2007, spring 2008; UVA Law: spring 2000, 2002)

· Taxation of Business Entities (Penn Law: fall 2008)

· International Taxation (Penn Law: spring 2008)

· Tax Policy (Penn Law: fall 2008; spring 2007; fall 2007)

· Evidence (Penn Law: fall 2003, spring 2005, spring 2006, fall 2006, fall 2007; NYU Law: fall 2005; Chicago Law: fall 2004; UVA Law: fall 1999, spring 2001, spring 2003)

· Civil Procedure (USC Law: fall 1998; UVA Law: fall 2000, 2001; Penn Law: fall 2002)

· Advanced Topics in Procedure and Evidence (Penn Law: fall 2003, spring 2005, spring 2006; UVA Law: spring 2003; Columbia Law: spring 1996)

· Law and Economics (Penn Law: spring 2004; UC Berkeley Jurisprudence and Social Policy (JSP) Undergrad. Prog.: fall 1994; Stanford Econ. Dept. Undergrad. Prog.: spring 1995)

Game Theory, Economics & Mathematics

· Game Theory for Ph.D.’s (Columbia Econ. Dept. Grad. Prog.: spring 1996, 1997, 1998)

· Game Theory for Policy Makers (Program in Econ. Policy Management (PEPM) at Columbia Univ.’s School of International & Public Affairs (SIPA): fall 1995, 1996, spring 1998)

· Intermediate Microeconomics (Columbia Econ. Dept. Undergrad. Prog.: fall 1997 (two classes))

· Mathematical Methods for Policy Makers (Program in Econ. Policy Management (PEPM) at Columbia Univ.’s School of International & Public Affairs (SIPA): summer 1996, 1997, 1998)

· Mathematical Methods for Ph.D.’s (Yale Econ. Dept. Grad. Prog.: fall 1993)

[2] Originally entitled Taxes, Equity, and Work Hours.

[3] Entitled in draft Shredders, Fibbers, and Forgers: Evidence Tampering on the Object of Trial. Originally scheduled for publication in December 2003; postponed at the request of the law review.

[4] Entitled in draft The New Efficiency Rationale: An Internal Critique and incorporating in Part III the working paper Inequity and Distortion: The Continuing Debate on Equity and Efficiency in the Law (A Counter-Response to Professors Kaplow and Shavell).

[5] Originally circulated as part of Enforcement by Hearing: How the Civil Law Sets Incentives (Colum. Econ. Dept. Discussion Paper No 95-9603, 1995) and containing technical arguments referenced in Relying on the Information of Interested—and Potentially Dishonest—Parties, supra.

[6] Containing technical arguments referenced in A Probabilistic Model of Learning in Games, supra.