Brian Galle
assistant professor
Professor Galle joined the Boston College Law School in 2010. Before moving to B.C., he was an assistant professor at the Florida State University College of Law. His primary research interests include taxation, nonprofit organizations, behavioral law and economics, federalism, and public finance economics.
His article, "The Distortionary Effect of Subsidies for Charity in a Federal System," was selected for presentation at the 2011 Stanford/Yale Junior Faculty Forum. In 2009, his manuscript “The Role of Charity in a Federal System” was a runner-up in the American Association of Law Schools Scholarly Papers competition. Also in 2009, his article, “Hidden Taxes,” was selected for presentation at the Stanford/Yale Junior Faculty Forum. In 2008, his article “Administrative Law’s Federalism,” which he co-authored with Mark Seidenfeld of FSU, was chosen as the centerpiece of the Duke Law Journal’s annual symposium on administrative law. He has published in the Stanford, Michigan, Texas, Washington University, George Washington University, and Boston University Law Reviews, and the Duke and Emory Law Journals, among other venues. His essays have also appeared in the Yale Law Journal Online and the Northwestern University Law Review Colloquy.
In addition to his time at FSU, Professor Galle has also been a visiting professor at Georgetown University Law Center and George Washington University Law School, and a visiting fellow at the Urban/Brookings Tax Policy Center. He practiced for three years as an attorney in the Criminal Appeals and Tax Enforcement Policy Section of the Tax Division, U.S. Department of Justice. Before that, he clerked for the Hon. Robert A. Katzmann, of the U.S. Court of Appeals for the Second Circuit, and the Hon. Stephen M. Orlofsky of the U.S. District Court for the District of New Jersey.
He has been a referee for the American Law and Economics Association’s Annual Meeting, as well as for peer-reviewed journals such as Publius: The Journal of Federalism, and the Journal of Legal Studies.
He teaches Tax II, Not-for-Profit Corporations, and a seminar on Law and Economic Analysis of the Public Sector at B.C.
LL.M. (Taxation), Georgetown University Law Center, 2006 J.D., Columbia University School of Law, 2001 A.B., Harvard College, 1995
Fall 2011: On Leave
Spring 2012: Tax I, Nonprofit Organizations
WORKS IN PROGRESS:
The Tragedy of the Carrots: Economics & Politics in the Choice of Price Instruments, Stanford Law Review (forthcoming).
"The Taxing Power, the Affordable Care Act, and the Limits of Constitutional Compromise." Yale Law Journal Online 120 (2011): 407-420. http://yalelawjournal.org/2011/4/5/galle.html.
With Jonathan Klick, "Recessions and the Social Safety Net: The Alternative Minimum Tax as a Countercyclical Fiscal Stabilizer." Stanford Law Review 63, no.1 (December 2010): 187-246.
With Manuel Utset, "Is Cap-and-Trade Fair to the Poor? Shortsighted Households and the Timing of Consumption Taxes." George Washington Law Review 79, no.1 (November 2010): 33-100.
"The AMT's Silver Lining." Regulation 33 (Fall 2010): 24-29.
"Conditional Taxation and the Constitutionality of Health Care Reform." Yale Law Journal Online 120 (2010): 27. http://yalelawjournal.org/2010/5/31/galle.html
“Keep Charity Charitable.” Texas Law Review 88 (May 2010): 1213-1233.
"Is Local Consumer Protection Law a Better Redistributive Mechanism Than the Tax System?" New York University Annual Survey of American Law 65 (2010): 525-543.
“Hidden Taxes.” Washington University Law Review 87 (2009): 59-114.
“The LDS Church, Proposition Eight, and the Federal Law of Charities.” Northwestern University Law Review Colloquy 103 (2009): 370-379.
With Joseph Leahy. "Laboratories of Democracy?: Policy Innovation in Decentralized Government." Emory Law Journal 58 (2009): 1333-1400.
With Mark Seidenfeld. “Administrative Law’s Federalism: Preemption, Delegation, and Agencies at the Edge of Federal Power.” Duke Law Journal 57 (May 2008): 1933-2022.
“Federal Fairness to State Taxpayers: Irrationality, Unfunded Mandates, and the “SALT” Deduction.” Michigan Law Review 106 (2008): 805-852.
“Tax Fairness.” Washington and Lee Law Review 65 (2008): 1323-1380.
“Federal Grants, State Decisions.” Boston University Law Review 88 (October 2008): 875-936.
With Ethan Yale. “Can Discriminatory State Taxation of Municipal Bonds Be Justified?” Tax Notes 117 (Oct. 08, 2007): 153-159.
With Ethan Yale. “Muni Bonds and the Commerce Clause After United Haulers.” Tax Notes 115 (June 11, 2007): 1037-1046.
“A Republic of the Mind: Cognitive Biases, Fiscal Federalism, and Section 164 of the Tax Code.” Indiana Law Journal 82 (Summer 2007): 673-710.
“Designing Interstate Institutions: The Example of the Streamlined Sales and Use Tax Agreement (“SSUTA”).” U.C. Davis Law Review 40 (2007): 1381-1436.
“Interpretative Theory and Tax Shelter Regulation.” Virginia Tax Review 26 (2006):357-404.
“The Justice of Administration: Judicial Responses to Executive Claims of Independent Authority to Interpret the Constitution.” Florida State University Law Review 33 (2005):157-230.
“Getting Spending: How to Replace Clear Statement Rules with Clear Thinking About Conditional Grants of Federal Funds.” Connecticut Law Review 37 (2004): 155-232.
“Can Federal Agencies Authorize Private Suits Under Section 1983? A Theoretical Approach.” Brooklyn Law Review 69 (2003): 163-228.
Note, “Free Exercise Rights of Capital Jurors.” Columbia Law Review 101 (2001): 159-604.