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Brian Galle

Professor of Law

A.B., Harvard; J.D., Columbia; LL.M., Georgetown

Areas of Expertise:

Law and Economics, Taxation

Professor Galle arrives at the Law Center from Boston College Law School. Before that, he was on the faculty at Florida State University College of...

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Professor Galle arrives at the Law Center from Boston College Law School. Before that, he was on the faculty at Florida State University College of Law.  His research and teaching interests include taxation, nonprofit organizations, behavioral law and economics, federalism, and public finance economics. He was a visiting professor at the Law Center in the 2008-2009 academic year and has been a visitor at 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. He also clerked for Judge Robert A. Katzmann of the U.S. Court of Appeals for the 2nd Circuit and Judge Stephen M. Orlofsky of the U.S. District Court for the District of New Jersey. A graduate of Harvard College, he received a J.D. from Columbia and an LL.M. from Georgetown. 

Recent Scholarship

Forthcoming Works and Works in Progress

  • Brian Galle, John R. Brooks II & Brendan S. Maher, Cross-Subsidies: Government's Hidden Pocketbook, 106 Geo. L.J. (forthcoming).    [SSRN] [Gtown Law]
  • Brian Galle, How to Save Unemployment Insurance, 50 Ariz. St. L.J. (forthcoming).   
  • Brian Galle, Valuing the Right to Sue: An Empirical Measure of Nonprofit Agency Costs, 60 J.L. & Econ. (forthcoming).    [SSRN]
  • Brian Galle, What's in a Nudge?, Admin. L. Rev. (forthcoming).    [SSRN]

Book Chapters and Collected Works

  • Brian Galle, Congressional Control of State Taxation: Evidence and Lessons for Federalism Theory, in The Law and Economics of Federalism 1-29 (Jonathan Klick ed., Northampton, Mass.: Edward Elgar 2017).   
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All Scholarship 2001 - Present

Forthcoming Works and Works in Progress

  • Brian Galle, John R. Brooks II & Brendan S. Maher, Cross-Subsidies: Government's Hidden Pocketbook, 106 Geo. L.J. (forthcoming).    [SSRN] [Gtown Law]
  • Brian Galle, How to Save Unemployment Insurance, 50 Ariz. St. L.J. (forthcoming).   
  • Brian Galle, Valuing the Right to Sue: An Empirical Measure of Nonprofit Agency Costs, 60 J.L. & Econ. (forthcoming).    [SSRN]
  • Brian Galle, What's in a Nudge?, Admin. L. Rev. (forthcoming).    [SSRN]
  • Brian Galle, The Law Review Submission Process: A Guide for (and by) the Perplexed, (working paper).    [SSRN]
  • Brian Galle, The Problem of Intra-Personal Cost, (working paper).    [SSRN]

Contributions to Law Reviews and Other Scholarly Journals

  • Brian Galle, How Do Nonprofit Firms Respond to Tax Policy?, 45 Pub. Fin. Rev. 364-394 (2017).    [SSRN]
  • Brian Galle, Why Do Foundations Follow the Law? Evidence from Adoption of the Uniform Prudent Management of Institutional Funds Act, 36 J. Pol'y Analysis & Mgmt. 532-556 (2017).    [SSRN]
  • Brian Galle & David I. Walker, Donor Reaction to Salient Disclosures of Nonprofit Executive Pay: A Regression-Discontinuity Approach, 45 Nonprofit & Voluntary Sector Q. 787-805 (2016).   
  • Brian Galle, Pay It Forward? Law and the Problem of Restricted-Spending Philanthropy, 93 Wash. U. L. Rev. 1143-1207 (2016).    [HEIN] [W] [SSRN] [Gtown Law] [WWW]
  • Brian Galle & Firat Bilgel, Financial Incentives for Kidney Donation: A Comparative Case Study Using Synthetic Controls, 43 J. Health Econ. 103-117 (2015).   
  • Brian Galle, In Praise of Ex Ante Regulation, 68 Vand. L. Rev. 1715-1759 (2015).    [HEIN] [W] [SSRN] [Gtown Law] [WWW]
  • Brian Galle, Does Federal Spending Coerce States? Evidence from State Budgets, 108 Nw. U. L. Rev. 989-1027 (2014).    [HEIN] [W] [Gtown Law]
  • Brian Galle & David I. Walker, Nonprofit Executive Pay As an Agency Problem: Evidence from U.S. Colleges and Universities, 94 B.U. L. Rev. 1881-1934 (2014).    [HEIN] [W] [SSRN]
  • Brian Galle, Tax, Command . . . or Nudge: Evaluating the New Regulation, 92 Tex. L. Rev. 837-894 (2014).    [HEIN] [W] [Gtown Law]
  • Brian Galle, The Effect of National Revenues on Sub-National Revenues Evidence from the U.S., 37 Int'l Rev. L. & Econ. 147–155 (2014).    [W]
  • Brian Galle, Carrots, Sticks, and Salience, 67 Tax. L. Rev. 53-109 (2013).    [HEIN] [W] [Gtown Law]
  • Brian Galle, Charities in Politics: A Reappraisal, 54 Wm. & Mary L. Rev. 1561-1632 (2013).    [HEIN] [W] [Gtown Law]
  • Brian Galle, Social Enterprise: Who Needs It?, 54 B.C. L. Rev 2025-2045 (2013).    [HEIN] [W] [SSRN] [Gtown Law]
  • Brian Galle & Kelli A. Alces, The False Promise of Risk-Reducing Incentive Pay: Evidence from Executive Pensions and Deferred Compensation, 38 J. Corp. L. 53-100 (2012).    [HEIN] [W]
  • Brian Galle, The Role of Charity in a Federal System, 53 Wm. & Mary L. Rev. 777-851 (2012).    [HEIN] [W] [Gtown Law]
  • Brian Galle, The Tragedy of the Carrots: Economics and Politics in the Choice of Price Instruments, 64 Stan. L. Rev. 797-849 (2012).    [HEIN] [W] [Gtown Law]
  • Brian Galle & Kirk J. Stark, Beyond Bailouts: Federal Tools for Preventing State Budget Crises, 87 Ind. L.J. 599-644 (2011).    [HEIN] [W]
  • Brian Galle, The Taxing Power, the Affordable Care Act, and the Limits of Constitutional Compromise, 120 Yale L.J. Online 407-419 (2011).    [W] [Gtown Law] [WWW]
  • Brian Galle, Conditional Taxation and the Constitutionality of Health Care Reform, 120 Yale L.J. Online 27-36 (2010).    [W] [Gtown Law] [WWW]
  • Brian Galle & Manuel Utset, Is Cap-and-Trade Fair to the Poor? Shortsighted Households and the Timing of Consumption Taxes, 79 Geo. Wash. L. Rev. 33-100 (2010).    [HEIN] [W]
  • Brian Galle, Is Local Consumer Protection Law a Better Redistributive Mechanism Than the Tax System?, 65 N.Y.U. Ann. Surv. Am. L. 525-543 (2010).    [HEIN] [W] [Gtown Law]
  • Brian Galle, Keep Charity Charitable, 88 Tex. L. Rev. 1213-1233 (2010).    [HEIN] [W] [Gtown Law]
  • Brian Galle & Jonathan Klick, Recessions and the Social Safety Net: The Alternative Minimum Tax as a Countercyclical Fiscal Stabilizer, 63 Stan. L. Rev. 187-246 (2010).    [HEIN] [W]
  • Brian Galle, Hidden Taxes, 87 Wash. U. L. Rev. 59-113 (2009).    [HEIN] [W] [Gtown Law]
  • Brian Galle & Joseph Leahy, Laboratories of Democracy? Policy Innovation in Decentralized Governments, 58 Emory L.J. 1333-1400 (2009).    [HEIN] [W]
  • Brian Galle, The LDS Church, Proposition 8, and the Federal Law of Charities, 103 Nw. U. L. Rev. Colloquy 370-379 (2009).    [W] [Gtown Law]
  • Brian Galle & Mark Seidenfeld, Administrative Law's Federalism: Preemption, Delegation, and Agencies at the Edge of Federal Power, 57 Duke L.J. 1933-2022 (2008).    [HEIN] [W]
  • Brian Galle, Federal Grants, State Decisions, 88 B.U.L. Rev. 875-935 (2008).    [HEIN] [W] [Gtown Law]
  • Brian Galle, Tax Fairness, 65 Wash. & Lee L. Rev. 1323-1379 (2008).    [HEIN] [W] [Gtown Law]
  • Brian Galle, A Republic of the Mind: Cognitive Biases, Fiscal Federalism, and Section 164 of the Tax Code, 82 Ind. L.J. 673-710 (2007).    [HEIN] [W] [Gtown Law]
  • Brian Galle & Ethan Yale, Can Discriminatory State Taxation of Municipal Bonds Be Justified?, 117 Tax Notes 153-159 (2007).   
  • Brian Galle, Designing Interstate Institutions: The Example of the Streamlined Sales and Use Tax Agreement ("SSUTA"), 40 U.C. Davis L. Rev. 1381-1435 (2007).    [HEIN] [W] [Gtown Law]
  • Brian Galle, Federal Fairness to State Taxpayers: Irrationality, Unfunded Mandates, and the "SALT" Deduction, 106 Mich. L. Rev. 805-852 (2008).    [HEIN] [W] [Gtown Law]
  • Brian Galle & Ethan Yale, Muni Bonds and the Commerce Clause After United Haulers, 115 Tax Notes 1037-1046 (2007).   
  • Brian Galle, Interpretative Theory and Tax Shelter Regulation, 26 Va. Tax Rev. 357-403 (2006).    [HEIN] [W] [Gtown Law]
  • Brian Galle, The Justice of Administration: Judicial Responses to Executive Claims of Independent Authority to Interpret the Constitution, 33 Fla. St. U.L. Rev. 157-230 (2005).    [HEIN] [W] [Gtown Law]
  • Brian Galle, Getting Spending: How to Replace Clear Statement Rules with Clear Thinking About Conditional Grants of Federal Funds, 37 Conn. L. Rev. 155-231 (2004).    [HEIN] [W] [Gtown Law]
  • Brian Galle, Can Federal Agencies Authorize Private Suits Under Section 1983? A Theoretical Approach, 69 Brook. L. Rev. 163-228 (2003).    [HEIN] [W] [Gtown Law]
  • Brian Galle, Note, Free Exercise Rights of Capital Jurors, 101 Colum. L. Rev. 569-604 (2001).    [HEIN] [W] [Gtown Law]

Book Chapters and Collected Works

  • Brian Galle, Congressional Control of State Taxation: Evidence and Lessons for Federalism Theory, in The Law and Economics of Federalism 1-29 (Jonathan Klick ed., Northampton, Mass.: Edward Elgar 2017).   

Congressional Testimony

  • Rising Costs of Higher Education and Tax Policy: Hearing Before the H. Subcomm. on Oversight of the H. Comm. on Ways & Means, 114th Cong., Oct. 7, 2015 (Statement of Brian Galle) (CIS-No.: Pending).    [WWW]
Recent scholarship

In the News

"Who is Ajit Pai, the “Trump soldier” remaking America’s internet?," coverage by Quartz, November 22, 2017, quoting Professor Brian Galle.

"Yeshiva Teachers Could Be Impacted by House Tax Proposal," by Jewish Link of New Jersey, November 16, 2017, quoting Professor Brian Galle.

"Will money from conservative Christians sway Bible museum’s professed mission?," coverage by The Washington Post, November 2, 2017, quoting Professor Brian Galle.

"For College Endowments, More Scrutiny Comes With Better Returns," coverage by Bloomberg, November 1, 2017, quoting Professor Brian Galle.

"Tax, Banking Charges May Be Leverage In Russia Probe," coverage by Law 360, October 30, 2017, quoting Professor Brian Galle.

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All News

"Who is Ajit Pai, the “Trump soldier” remaking America’s internet?," coverage by Quartz, November 22, 2017, quoting Professor Brian Galle.

"Yeshiva Teachers Could Be Impacted by House Tax Proposal," by Jewish Link of New Jersey, November 16, 2017, quoting Professor Brian Galle.

"Will money from conservative Christians sway Bible museum’s professed mission?," coverage by The Washington Post, November 2, 2017, quoting Professor Brian Galle.

"For College Endowments, More Scrutiny Comes With Better Returns," coverage by Bloomberg, November 1, 2017, quoting Professor Brian Galle.

"Tax, Banking Charges May Be Leverage In Russia Probe," coverage by Law 360, October 30, 2017, quoting Professor Brian Galle.

"Manafort, Former Chief of Trump Campaign, Surrenders to FBI," coverage by Courthouse News, October 30, 2017, quoting Professor Brian Galle.

"Trump Lunches With Sessions as Manafort Charges Roil Washington," coverage by Courthouse News, October 30, 2017, quoting Professor Brian Galle.

"Does the Cassidy-Graham health-care bill have constitutional problems?," coverage in The Washington Post, September 23, 2017, quoting Professor Brian Galle.

"The "Alaska Purchase" is Probably Unconstitutional," an opinion piece in Slate, September 22, 2017, by Professor Brian Galle.

"The Republican Plan to Repeal Obamacare for Everybody But Alaska Might Be Unconstitutional," in New York Magazine, September21, 2017, quoting Professor Brian Galle. 

"How Stephen M. Ross' gift to the University of Michigan ended up in tax court," coverage in the Detroit Free Press, August 27, 2017, quoting Professor Brian Galle.

 "Golden parachutes for presidents of public colleges with thin budgets," coverage in The Washington Post, August 25, 2017, featuring Professor Brian Galle.

"Difficult legal path forward for Trump in sanctuary cities case," coverage in The Union Leader, April 27, 2017, featuring Professor Brian Galle.

"Difficult legal path forward for Trump in sanctuary cities case," coverage in Reuters, April 27, 2017, featuring Professor Brian Galle.

"Few Big Foundations Exceed Required Distribution Minimum," coverage by Think Advisor, March 16, 2017, quoting Professor Brian Galle.

The Non Profit Times announced on March 15, 2017 Professor Brian Galle as a speaker at a federal tax policy meeting in New York.

"What's So Special About 5%?;Most big foundations give little more than the law requires, a Chronicle analysis shows. Critics say they should do better," coverage by the Chronicle of Philanthropy, March 7, 2017, quoting Professor Brian Galle.

"How the world’s richest doctor gave away millions — then steered the cash back to his company," in STAT magazine, March 6, 2017, quoting Professor Brian Galle. Follow-up coverage by the Nonprofit Quarterly also quoted Professor Galle.

"Can Trump's super-rich Cabinet members avoid conflicts of interest?," coverage by NBC26 (Green Bay, Wis.), December 22, 2016, quoting Professor Brian Galle.

"Shockingly rich Hershey School for poor kids fails its greater mission while it stockpiles its wealth," coverage in Philadelphia Inquirer, November 6, 2016, quoting Professor Brian Galle.

"Donald Trump Foundation's largest donation 'was for refurbishment of a fountain outside his own hotel'" coverage in The Independent (UK), October 31, 2016, featuring Professor Brian Galle.

"Trump boasts about his philanthropy. But his giving falls short of his words," coverage in The Washington Post, October 29, 2016, featuring Professor Brian Galle.

"What the Soda Tax Means for Consumers," a piece by Professor Brian Galle, Fortune, July 6, 2016.

Law professors and economists support Warren tax bill,” coverage in The Hill, April 19, 2016 featuring a letter supporting a bill signed by Professors Brian Galle and John Brooks.

"When Does Charity Do the Most Good?," coverage in Dorf on Law, April 12, 2016, featuring Professor Brian Galle.

"Rice among schools facing questions over massive endowments," coverage in the Houston Chronicle, March 21, 2016, featuring Professor Brian Galle.

"Federal lawmakers query colleges on endowments," coverage in The Boston Globe, February 11, 2016, quoting Professor Brian Galle.

"Congressman's proposal: Ease tuition burdens with funds from massive endowments," coverage in Sante Fe New Mexican, January 10, 2016, quoting Professor Brian Galle.

Richest U.S. Schools Could Lose Tax Status in Endowment Proposal,” coverage by Bloomberg Business, January 8, 2016, quoting Professor Brian Galle.

"White House surrenders on 'dark money' regulation," coverage by Politico, December 18, 2015, featuring Professor Brian Galle.

"Why Mark Zuckerberg's $44 Billion Gift Will Keep on Giving (to the Zuckerbergs)," coverage by Inc., December 2, 2015, quoting Professor Brian Galle.

"College Endowments Are Flourishing Again — and Critics Are Taking Note," coverage in The Chronicle of Philanthropy, December 1, 2015, quoting Professor Brian Galle.

"GOP targets Harvard-sized college endowments," coverage in the Washington Examiner, October 22, 2015, featuring Professor Brian Galle.

"House Panel Questions College Endowment Spending, Tax Benefits," coverage by Bloomberg Business, October 7, 2015, featuring Professor Brian Galle.

Congress Eyes Impact of Tax Breaks on Rising Tuition Costs,” coverage by Accounting Today, Oct. 7, 2015, quoting Professor Brian Galle, LL.M.'06.

Recent News

On The Web

Maps & Directions

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