Chris Sanchirico, Penn Law

Chris Sanchirico

About the speaker

Samuel A. Blank Professor of Law, Business, and Public Policy; Co-Director, Center for Tax Law and Policy, Chris William Sanchirico's research focuses chiefly on tax law and policy with a dual emphasis on current international issues and theoretical tax design. His work employs a range of methodologies, reflecting the eclecticism demanded by modern legal analysis. His recent investigation of whether it is possible to determine the nationality of the shareholders of large US multinationals (he concludes it is not) delves deeply into the institutional detail of cross-border investment. His research on the tax treatment of private equity funds, specifically "carried interest", analyzes subtle aspects of tax law doctrine. His study of work patterns and income tax progressivity applies sophisticated statistical methods to complex datasets. And his contributions to the theory of optimal taxation use mathematical models to help refine policy discourse. Sanchirico has also written extensively in the field of evidence law where his contributions include novel analyses of charater evidence, witness testimony, obstruction of justice, and burdens of proof and production. In addition, Sanchirico has contributed to the study of law and social norms, foundational game theory, and mathematical probability. A unifying feature of Sanchirico's work is its critical, often skeptical appraisal of how mathematical models and techniques are applied to legal issues. 


Why the Optimal Long-Run Tax Rate on Capital is Zero…or Very High: The Missing Explanation (April 30, 2020)


University of Pennsylvania, Institute for Law & Economic Research Paper No. 20-33,

Available at SSRN: or


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