Effective July 1, 2021, Professor Satterthwaite arrives at the Law Center from University of Toronto Faculty of Law. Her research focuses on the law of taxation and examines areas in which taxpayer choices and compliance obligations may have unanticipated equity implications. She uses experimental, qualitative, and quantitative empirical methods to study how the design of elective provisions in tax statutes and tax agency enforcement policies plays out “on the ground,” with a particular focus on entry-level entrepreneurs and self-employed individuals. Her recent work has explored the impact of value-added tax registration thresholds on micro-entrepreneurs, the relationship of entrepreneurs’ legal and tax status choices to their firms’ chances for survival, and how audit policies can be presented to taxpayers to support their post-audit compliance choices. Her published and current research has received support from Canada’s federal Social Science and Humanities Research Council, Foundation for Legal Research, the University of Toronto’s Connaught Fund, and other grantors.

Prior to serving as a full-time faculty member at the University of Toronto Faculty of Law, Professor Satterthwaite earned her M.A. (economics) and her LL.M. from the University of Toronto. Before that, she was the Assistant Director of the Institute for Justice Clinic on Entrepreneurship at the University of Chicago Law School, where she supervised second- and third-year law students in their representation of early-stage businesses launched by lower-income entrepreneurs. She also practiced for three years as an associate at Skadden, Arps, Slate, Meagher & Flom LLP in New York and Chicago.

Scholarship

Contributions to Law Reviews and Other Scholarly Journals

Cherie Metcalf, Emily A. Satterthwaite, J. Shahar Dillbary & Brock Stoddard, Is a Fine Still a Price? Replication as Robustness in Empirical Legal Studies, 63 Int’l Rev. L. & Econ., art. 105906, Sept. 2020, at 1-25.
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Emily A. Satterthwaite, Entrepreneurs’ Legal Status Choices and the C Corporation Survival Penalty, 16 J. Empirical Legal Stud. 542–604 (2019).
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Emily Ann Satterthwaite, On the Threshold: Smallness and the Value-Added Tax, 9 Colum. J. Tax L. 177-227 (2018).
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Emily A. Satterthwaite, Electing into a Value-Added Tax: Evidence from Ontario Microentrepreneurs, 66 Can. Tax J. 761-807 (2018).
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Selected Contributions to Other Publications

Emily Satterthwaite, A Do-Over for the Tax Unit, JOTWELL, Nov. 22, 2019 (reviewing Margherita Borella, Mariacristina De Nardi, and Fang Yang, Are Marriage-Related Taxes and Social Security Benefits Holding Back Female Labor Supply?, NBER Working Paper No. 26097 (July 23, 2019)).
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