Professor Brian Galle teaches courses on taxation, nonprofit organizations, and behavioral law & economics at the Law Center. During the 2022-2023 academic year he is on leave while serving as a Senior Fellow at the Securities & Exchange Commission, Division of Corporation Finance. He also serves as a research fellow in the IRS Joint Statistical Research Program and the U.C. Irvine/Student Loan Law Initiative. Published three times each in the Yale Law Journal and Stanford Law Review, he is a regular on lists of the “Top Ten Most-Cited Tax Law Scholars,” and has been twice quoted in Pulitzer-winning coverage of the nonprofit sector.

Before Georgetown, he taught at Boston College and Florida State, and visited at George Washington and San Diego law schools. Prior to academia, he was a federal prosecutor in the Criminal Appeals and Tax Enforcement Policy Section in the Tax Division of the U.S. Department of Justice, and worked as a law clerk for Judges Robert A. Katzmann (of the U.S. Court of Appeals for the Second Circuit) and Stephen M. Orlofsky (of the District of New Jersey). A graduate of Harvard College, he received a J.D. from Columbia, and an LL.M. in taxation, with distinction, from Georgetown, where he was a Graduate Tax Scholarship Fellow.

In 2012, together with four colleagues, he was signatory to an amicus brief in NFIB v. Sebelius, the case challenging the constitutionality of the Affordable Care Act. The Supreme Court upheld the statute as a proper exercise of Congress’ taxing power, following closely the reasoning argued in the amicus brief.

You can follow Prof. Galle on twitter @BDGesq.


Forthcoming Works - Journal Articles & Working Papers

Brian D. Galle, David Gamage & Darien Shanske, Money Moves: Taxing the Wealthy at the State Level, 112 Calif. L. Rev. (forthcoming). [SSRN]
Chad Angaretis, Brian D. Galle, Paul R. Organ & Allen C. Prohofsky, Non-Monetary Sanctions as Tax Enforcement Tools: Evaluating California’s Top 500 Program, 44 J. Pol’y Analysis & Mgmt. (forthcoming 2024). [SSRN]

Contributions to Law Reviews and Other Scholarly Journals

Brian Galle, David Gamage & Darien Shanske, Solving the Valuation Challenge: The Ultra Method for Taxing Extreme Wealth, 72 Duke L.J. 1257-1343 (2023).
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Brian Galle, Incentive-Compatible Inflation Policy, 108 Cornell L. Rev. Online 80-91 (2023). [WWW] [W] [L] [SSRN]

Book Chapters & Collected Works

Brian Galle & Ray Madoff, The Myth of Payout Rules: Where Do We Go From Here?in Giving in Time: Temporal Considerations in Philanthropy 235-261 (Ray Madoff & Benjamin Soskis eds., Lanham, Md.: Rowman & Littlefield 2023).