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Shu Yi Oei
David T. Zhang Distinguished Professor of Law
School of Law
oei@law.duke.edu
Publications
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Selected Publications
The Origination Clause and The President's Tariffs
Journal Article
Washington University Law Review
·
2026
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Beyond the Nation State: Transnational Actors and Networks in Post-2008 Global Tax Reform
Journal Article
·
2025
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Global Tax Decluttering
Journal Article
UC Law Journal
·
2025
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The Conflictual Core of Global Tax Cooperation
Journal Article
World Tax Journal
·
2024
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Disentangling Power and Preferences in Tax Treaty Negotiations: Analyzing Tax Treaties between Developing and OECD Countries Using Multilevel Modeling
Journal Article
·
2024
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Global Taxation’s Distributional Fallout
Journal Article
·
2024
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Federal Income Taxation
Book
·
2023
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Fiscal Policies to Mitigate Climate Change in the United States: Competing Goals and Conflicting Priorities
Chapter
·
2023
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World Tax Policy in the World Tax Polity? An Event History Analysis of OECD/G20 BEPS Inclusive Framework Membership
Journal Article
Yale Journal of International Law
·
2022
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United States
Chapter
·
2021
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"Slack" in the Data Age
Journal Article
Alabama Law Review
·
2021
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The Importance of Qualitative Research Approaches to Gig Economy Taxation
Chapter
·
2020
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Tax Law’s Workplace Shift
Journal Article
Boston University Law Review
·
2020
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When Data Comes Home: Next Steps in International Taxation’s Information Revolution
Journal Article
McGill Law Journal
·
2019
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Constituencies and Control in Statutory Drafting: Interviews With Government Tax Counsels
Journal Article
Iowa Law Review
·
2019
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Legislation and Comment: The Making of the § 199A Regulations
Journal Article
Emory Law Journal
·
2019
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The Trouble With Gig Talk: Choice of Narrative and the Worker Classification Fights
Journal Article
Law and Contemporary Problems
·
2018
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Tax Issues in the Sharing Economy
Chapter
·
2018
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Is New Code Section 199A Really Going to Turn Us All Into Independent Contractors?
Journal Article
·
2018
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The Offshore Tax Enforcement Dragnet
Journal Article
Emory Law Journal
·
2018
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Tax Issues in the Sharing Economy: Implications for Workers
Chapter
·
January 1, 2018
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Leak-Driven Law
Journal Article
UCLA Law Review
·
2018
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The Tax Lives of Uber Drivers: Evidence From Internet Discussion Forums
Journal Article
Columbia Journal of Tax Law
·
2017
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Can Sharing be Taxed?
Journal Article
Washington University Law Review
·
2016
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Supply, Demand, and the Taxation of Knowledge
Journal Article
University of Chicago Law Review Dialogue
·
2016
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U.S. Tax Policy and Puerto Rico’s Fiscal History
Other
JOTWELL
·
2016
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Regulatory Gray Areas, Uncertainty, and “Human Equity”
Other
JOTWELL
·
2016
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Human Equity? Regulating the New Income Share Agreements
Journal Article
Vanderbilt Law Review
·
2015
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The Aftermath of a Leak: What’s Next in the HSBC Suisse Tax Evasion Saga?
Other
JURIST
·
2015
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Taxing Bankrupts
Journal Article
Boston College Law Review
·
2014
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The New “Human Equity” Transactions
Journal Article
California Law Review Circuit
·
2014
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The Uneasy Case Against Tax Lien Subordination
Journal Article
Pittsburgh Tax Review
·
2014
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Who Wins When Uncle Sam Loses? Social Insurance and the Forgiveness of Tax Debts
Journal Article
UC Davis Law Review
·
2012
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Getting More by Asking Less: Justifying and Reforming Tax Law’s Offer in Compromise Procedure
Journal Article
University of Pennsylvania Law Review
·
2012
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Responsive Regulation and Large Business Tax Compliance
Other
JOTWELL
·
2012
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Beyond Economic Substance: Interrogating the Full Impacts of Third-Party Relationships in Tax Shelter Cases
Journal Article
University of Pennsylvania Journal of Business Law
·
2011
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Context Matters: The Recharacterization of Leases in Bankruptcy and Tax Law
Journal Article
American Bankruptcy Law Journal
·
2008
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A Structural Critique of Trader Taxation
Journal Article
Florida Tax Review
·
2008
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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
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