Scholars@Duke
Shu Yi Oei

Shu Yi Oei

David T. Zhang Distinguished Professor of Law
School of Law

Scholarly Works - Journal articles

Global Tax Decluttering

Journal article UC Law Journal · 2026 Link to item Cite

The Origination Clause and the President’s Tariffs

Journal article Washington University Law Review · 2026 Link to item Cite

The Conflictual Core of Global Tax Cooperation

Journal article World Tax Journal · 2024 Link to item Cite

"Slack" in the Data Age

Journal article Alabama Law Review · 2021 Link to item Cite

Tax Law’s Workplace Shift

Journal article Boston University Law Review · 2020 Link to item Cite

The Offshore Tax Enforcement Dragnet

Journal article Emory Law Journal · 2018 Link to item Cite

Leak-Driven Law

Journal article UCLA Law Review · 2018 Link to item Cite

Can Sharing be Taxed?

Journal article Washington University Law Review · 2016 Link to item Cite

Supply, Demand, and the Taxation of Knowledge

Journal article University of Chicago Law Review Dialogue · 2016 Link to item Cite

Human Equity? Regulating the New Income Share Agreements

Journal article Vanderbilt Law Review · 2015 Link to item Cite

Taxing Bankrupts

Journal article Boston College Law Review · 2014 Link to item Cite

The New “Human Equity” Transactions

Journal article California Law Review Circuit · 2014 Link to item Cite

The Uneasy Case Against Tax Lien Subordination

Journal article Pittsburgh Tax Review · 2014 Link to item Cite

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

Journal article American Bankruptcy Law Journal · 2008 Cite

A Structural Critique of Trader Taxation

Journal article Florida Tax Review · 2008 Link to item Cite