Chris William Sanchirico
Chris William Sanchirico is a thought leader in several fields of legal scholarship including taxation and evidentiary procedure. His work on taxation employs a range of methodologies. His recent research on the tax treatment of private equity funds, for instance, analyzes subtle aspects of tax law doctrine. His research and authorship related to labor patterns as well as income tax has contributed to changes within policy discourse.
- Ph. D. (economics) - Yale - ’94
- J.D. - Yale - ’94
- A.B. - Princeton- ’84
Samuel A. Blank Professor of Law, Business, and Public Policy
Co-Director, Center for Tax Law and Policy
Penn Law and Wharton
Law; Business Economics and Public Policy
In the News
The National Review takes a look at the flat tax and looks to a recent PPI issue brief by Penn Law Professor Chris Sanchirico for insight. Find the original issue brief here.
Penn Law Professor Chris Sanchirico writes on four myths surrounding one proposed solution to the U.S. corporate tax and inversions problem for TaxVox – the Tax and Policy Blog for the Tax Policy Center.
Chris William Sanchirico, Samuel A. Blank Professor of Law, Business, and Public Policy and Faculty Affiliate, recently wrote an op-ed discussing the issue of “when is a business American?” In “As American as Apple Inc.,” Professor Sanchirico sheds light on the fact that the extent to which “U.S. companies” are foreign owned is really unknown.
Chris W. Sanchirico, the Samuel A. Blank Professor of Law, Business, and Public Policy, recently wrote an article for the Tax Policy Center of the Urban Institute and Brookings Institution.
A law review article written by Penn Law professor and tax policy expert Chris W. Sanchirico has helped persuade a U.S. Circuit Court to rule for the first time that a private equity fund should be held responsible for pension fund payments owed by a company it had purchased, which then went bankrupt.
Chris Sanchirico (2016). Tax Inertia: An Integrative Approach with Application to Business Tax Reform, Tax Law Review, 69, 135.
Chris Sanchirico (2016). Optimal Redistribution in Law and Economics, Oxford Handbook of Law and Economics.
Chris Sanchirico (2015). As American as Apple Inc: International Tax and Ownership Nationality, Tax Law Review, 68, 207.
Chris Sanchirico (2013, February). Do Capital Income Taxes Hinder Growth?,
Wharton Public Policy Initiative, Issue Brief, 1(2).
Chris Sanchirico (2012). Optimal Tax Policy and the Symmetries of Ignorance, Tax Law Review, 68.
Chris Sanchirico (2011). Tax Eclecticism, Tax Law Review, 64, 149.
Chris Sanchirico (2010). Policy Uncertainty and Optimal Taxation, University of Pennsylvania, Institute for Law and Economics Research Paper, 10-23.
Chris Sanchirico (2010). A Critical Look at the Economic Argument for Taxing Only Labor Income, Tax Law Review, 63, 867.