Daniel Schaffa

Assistant Professor

Profile

Daniel Schaffa joins the University of Richmond School of Law from the University of Michigan, where he was a joint JD and Economics PhD student. He studies tax and law and economics. Professor Schaffa’s tax research focuses on how the tax system can be designed to achieve socially desirable goals. His current projects include work on the role of tax return information in designing tax systems, the regulation of activities using corrective taxation, and an exploration of whether corporate tax returns should be public or private information. Professor Schaffa’s law and economics research focuses on crime, specifically how related crimes should be punished.

Presentations

National Tax Association—Annual Conference, 2017

Oxford University—CBT Doctoral Conference, 2017

Becker Friedman Institute—MFM Summer Session, 2017

International Institute of Public Finance—Doctoral School, 2017

American Law and Economics Association—Annual Meeting, 2017

University of Richmond—Mid-Atlantic Junior Faculty Forum, 2017

University of Michigan—Economics Department, 2017

Memberships

International Institute of Public Finance

National Tax Association

American Law and Economics Association

Professional Experience

Assistant Professor (2017-Present)
University of Richmond School of Law

Legal Intern (2013)
Internal Revenue Service

Investment Banking Analyst (2007-2008)
CIBC World Markets

Publications

Articles

Working Papers

Pigouvian taxation with costly administration and multiple externalities (with Daniel Jaqua)

Federal collection of state individual income taxes

How to catch Capone: The optimal punishment of interrelated crimes (with Daniel Jaqua)

Deterrence and incapacitation (with Daniel Jaqua)

Nothing left to lose? Changes experienced by Detroit low- and moderate-income households during the Great Recession (with Michael Barr)

The welfare impact of corporate tax privacy

Works in Progress

Tax evasion over the business cycle

Tax return information and tax complexity

Education

Ph.D., University of Michigan 2017 (expected)
Economics

M.S., University of Michigan 2015
Mathematics

J.D., University of Michigan 2014

M.A., University of Michigan 2012
Economics

M.Acc., University of Michigan 2012
Accounting

B.A., University of Michigan 2006
Economics

Contact Information

Room 218, Law School
804-662-3081
(Mobile)

Areas of Expertise

Tax
Law and Economics