Daniel Schaffa

Assistant Professor


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.


Presenter, "Valuable Realizations," Oxford University Summer Symposium, Oxford University Summer Symposium, Oxford University (July 2019).

Presenter, "Valuable Realizations," Utah Tax Invitational, University of Utah (June 2019).

Presenter, "Consumer Surplus Revisited" and "Consumption Taxes, Deficit Spending, and Intergenerational Tax Burdens," National Tax Association Annual Meeting, National Tax Association Annual Meeting (Nov. 2018).

Commentator, "Governance through Shame and Aspiration: Index Creation and Corporate Behavior," Conference on Empirical Legal Studies, University of Richmond, Ann Arbor, Michigan (Nov. 2018).

Presenter, "Reconsidering Consumer Surplus," University of Michigan Department of Economics (Nov. 2017).

Presenter, "Pigouvian Taxation with Multiple Externalities and Costly Administration," National Tax Association Annual Meeting, Philadelphia (Nov. 2017).

Presenter, "The Welfare Impact of Corporate Tax Privacy," Oxford Centre for Business Taxation Doctoral Conference, University of Oxford (Sept. 2017).

Presenter, "The Welfare Impact of Corporate Tax Policy," Canadian Law and Economics Association Annual Meeting (Sept. 2017).

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


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



Working Papers

The Economic Efficiency Case Against Tax Privacy

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


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

M.S., University of Michigan 2015

J.D., University of Michigan 2014

M.A., University of Michigan 2012

M.Acc., University of Michigan 2012

B.A., University of Michigan 2006

Contact Information

Room 218, Law School
(804) 662-3081
(804) 289-8992 (Fax)

Areas of Expertise

Law and Economics