University of Virginia School of Law

Andrew Hayashi

Nancy L. Buc '69 Research Professor of Democracy and Equity
Professor of Law

My research sits at the intersection of tax law, behavioral economics, and law and economics, examining how legal rules shape economic behavior and how distributional concerns should inform legal design.

Research Download CV
Andrew Hayashi
Local Inequality • Works in Progress • Tax Law & Policy • Law & Economics • Miscellaneous
Research
Inequality Among Whom?: Tax Federalism and the Choice of Distributional Units
115 Cal. L. Rev. ___ (forthcoming 2027)
Forthcoming

Publications & Working Papers

Works in Progress & Forthcoming
Working Paper
Working Paper
The Effect of CAMT on Financial Reporting
with Quinn Curtis
Working Paper
Reparations, Regret, and the Arc of History
Working Paper
Justice in Taxation: Christian Perspectives
Co-editor with Allen Calhoun · Routledge, forthcoming 2026
Forthcoming
The Dynamic Law and Economics of Housing Affordability
Revista Justicia & Derecho (forthcoming 2026)
Forthcoming
Tax Law & Policy
Tax Sanctions and the Russia/Ukraine Conflict
48 N.C. J. Int'l L. 433 (2023) · with Ashley Deeks
Taxing Digital Platforms
26 Va. J. L. & Tech. 3 (2023) · with Young Ran Kim
Tax Law as Foreign Policy
170 U. Pa. L. Rev. 275 (2022) · with Ashley Deeks
Dynamic Property Taxes and Racial Gentrification
96 Notre Dame L. Rev. 101 (2021)
Protectionist Property Taxes
106 Iowa L. Rev. 3 (2021) · with Richard M. Hynes
Countercyclical Property Taxes
40 Va. Tax Rev. 1 (2020)
Property Taxes During the Pandemic
State Tax Notes 88 (June 22, 2020) · with Ariel Jurow Kleiman
The Quiet Costs of Taxation: Cash Taxes and Noncash Bases
71 Tax L. Rev. 781 (2018)
The Legal Salience of Taxation
8 U. Chi. L. Rev. 1443 (2014)
Who Benefits from New York's Property Assessment Caps?
74 State Tax Notes 507 (Dec. 1, 2014)
Law & Economics
Present Bias and Debt-Financed Durable Goods
Am. L. & Econ. Rev. (2024) · with Oren Bar-Gill
The End and the Beginning of Animus
74 Ala. L. Rev. 697 (2023)
The Law and Economics of Animus
89 U. Chi. L. Rev. 1 (2022)
Do Good Citizens Need Good Laws? Economics and the Expressive Function
22 Theoretical Inq. in L. 154 (2021) · with Michael D. Gilbert
Myopic Consumer Law
106 Va. L. Rev. 689 (2020)
A Theory of Facts and Circumstances
69 Ala. L. Rev. 289 (2017)
Tacking in Shifting Winds
127 Harv. L. Rev. F. 204 (2014) · with Michael A. Livermore and Quinn Curtis
Miscellaneous
Christianity and the Liberal(ish) Income Tax
38 Notre Dame J.L. Ethics & Pub. Pol'y 129 (2024)
CV

Curriculum Vitae

Academic Appointments
2025
Visiting Professor of Law
NYU School of Law (Fall 2025)
2018–present
Professor of Law
University of Virginia School of Law
2019–2024
McDonald Distinguished Fellow
Emory University – Center for the Study of Law and Religion
2013–present
Research Affiliate
NYU – Furman Center for Real Estate and Urban Policy
2013–2018
Associate Professor of Law
University of Virginia School of Law
Education
2008
J.D.
Berkeley Law School
2008
Ph.D. – Economics
University of California, Berkeley
2003
M.Sc. – Economics and Philosophy, with merit
London School of Economics and Political Science
2002
B.S.F.S. – Philosophy and International Economics, magna cum laude
Georgetown University
Prior Experience
2011–2013
Research Fellow
Furman Center for Real Estate and Urban Policy, NYU School of Law
2008–2011
Tax Associate
Davis Polk & Wardwell LLP, New York
Professional Affiliations & Bar
Bar Admission: New York
American Economic Association · American Bar Association · American Law and Economics Association · National Tax Association · Society for Empirical Legal Studies
Download Full CV (PDF)
Contact
Office

University of Virginia School of Law
580 Massie Road
Charlottesville, VA 22903
(434) 243-9125

Email & Links

ahayashi@virginia.edu
UVA Faculty Page
SSRN Profile
Google Scholar