Shu Yi Oei

Journal Article Iowa Law Review · January 1, 2019 Tax statutes have long been derided as convoluted and unreadable. But there is little existing research about drafting practices that helps us contextualize such critiques. In this Article, we conduct the first in-depth empirical examination of how tax law ... Cite

Legislation and Comment: The Making of the § 199A Regulations

Journal Article Emory Law Journal · 2019 Link to item Cite

The Trouble With Gig Talk: Choice of Narrative and the Worker Classification Fights

Journal Article Law and Contemporary Problems · 2018 Link to item Cite

Tax Issues in the Sharing Economy

Chapter · 2018 Link to item Cite

Is New Code Section 199A Really Going to Turn Us All Into Independent Contractors?

Journal Article · 2018 Link to item Cite

The Offshore Tax Enforcement Dragnet

Journal Article Emory Law Journal · 2018 Link to item Cite

Tax Issues in the Sharing Economy: Implications for Workers

Chapter · January 1, 2018 Full text Cite

Leak-driven law

Journal Article UCLA Law Review · January 1, 2018 Over the past decade, a number of well-publicized data leaks have revealed the secret offshore holdings of high-net-worth individuals and multinational taxpayers, leading to a sea change in cross-border tax enforcement. Spurred by leaked data, tax authorit ... Cite

Rethinking the Jurisdiction of Bankruptcy Courts over Post-Confirmation Federal Tax Liabilities: Towards a New Jurisprudence of 11 U.S.C. § 505

Journal Article Akron Tax Journal · 2004 Cite

Shu Yi Oei

Selected Publications

Federal Income Taxation

World Tax Policy in the World Tax Polity? An Event History Analysis of OECD/G20 BEPS Inclusive Framework Membership

United States

"Slack" in the Data Age

The Importance of Qualitative Research Approaches to Gig Economy Taxation

Tax Law’s Workplace Shift

When Data Comes Home: Next Steps in International Taxation’s Information Revolution

Constituencies and control in statutory drafting: Interviews with government tax counsels

Legislation and Comment: The Making of the § 199A Regulations

The Trouble With Gig Talk: Choice of Narrative and the Worker Classification Fights

Tax Issues in the Sharing Economy

Is New Code Section 199A Really Going to Turn Us All Into Independent Contractors?

The Offshore Tax Enforcement Dragnet

Tax Issues in the Sharing Economy: Implications for Workers

Leak-driven law

The Tax Lives of Uber Drivers: Evidence From Internet Discussion Forums

Can Sharing be Taxed?

Supply, Demand, and the Taxation of Knowledge

Human Equity? Regulating the New Income Share Agreements

Taxing Bankrupts

The New “Human Equity” Transactions

The Uneasy Case Against Tax Lien Subordination

Who Wins When Uncle Sam Loses? Social Insurance and the Forgiveness of Tax Debts

Getting More by Asking Less: Justifying and Reforming Tax Law’s Offer in Compromise Procedure

Beyond Economic Substance: Interrogating the Full Impacts of Third-Party Relationships in Tax Shelter Cases

Context Matters: The Recharacterization of Leases in Bankruptcy and Tax Law

A Structural Critique of Trader Taxation

Rethinking the Jurisdiction of Bankruptcy Courts over Post-Confirmation Federal Tax Liabilities: Towards a New Jurisprudence of 11 U.S.C. § 505