Brian D. Galle

Publications

• Money Moves: Taxing the Wealthy at the State Level
  113 CAL. L. REV. 635 (2025) · California Law Review · 2025
• The Constitutional Money Problem
  92 U. CHI. L. REV. (2025) · University of Chicago Law Review · 2025
• Solving the Valuation Challenge: The ULTRA Method for Taxing Extreme Wealth
  72 DUKE L.J. 1257 (2023) · Duke Law Journal · 2023
• Admin Law and the Crisis of Tax Administration
  101 N. C. L. REV. 1645 (2023) · North Carolina Law Review · 2023
• The Quick (Spending) and the Dead: The Agency Costs of Forever Philanthropy
  74 VAND. L. REV. 757 (2021) · Vanderbilt Law Review · 2021
• Optimal Enforcement with Heterogeneous Private Costs of Punishment
  50 J. LEGAL STUD. (2021) · Journal of Legal Studies · 2021
• The Economic Case for Rewards Over Imprisonment
  96 IND. L.J. (2021) · Indiana Law Journal · 2021

• The Problem of Intra-Personal Cost
  18 YALE J. HEALTH POL'Y L. & ETHICS (2019) · Yale Journal of Health Policy, Law, and Ethics · 2019
• Kill Quill, Keep the Dormant Commerce Clause
  70 STAN. L. REV. (2018) · Stanford Law Review · 2018
• Cross-Subsidies: Government’s Hidden Pocketbook
  106 GEO. L.J. (2018) · Georgetown Law Journal · 2018
• Valuing the Right to Sue: An Empirical Examination of Nonprofit Agency Costs
  60 J. L. & ECON. (2017) · Journal of Law and Economics · 2017
• Pay It Forward? Law and the Problem of Restricted-Spending Philanthropy
  93 WASH. U. L. REV. 1143 (2016) · Washington University Law Review · 2016
• Does Federal Spending "Coerce" States? Evidence from State Budgets
  108 NW. U. L. REV. 989 (2015) · Northwestern University Law Review · 2015
• In Praise of Ex Ante Regulation
  68 VAND. L. REV. 1715 (2015) · Vanderbilt Law Review · 2015
• Charities in Politics: A Reappraisal
  54 WM. & MARY L. REV. 1561 (2013) · William & Mary Law Review · 2013
• The Role of Charity in a Federal System
  53 WM. & MARY L. REV. 777 (2012) · William & Mary Law Review · 2012
• The Tragedy of the Carrots
  64 STAN. L. REV. 797 (2012) · Stanford Law Review · 2012
• Beyond Bailouts: Federal Tools for Preventing State Budget Crises
  87 IND. L.J. (2012) · Indiana Law Journal · 2012

• The LDS Church, Proposition 8, and the Federal Law of Charities
  Northwestern University Law Review · 2009
• Hidden Taxes
  87 WASH. U. L. REV. 059 (2009) · Washington University Law Review · 2009
• Administrative Law’s Federalism: Preemption, Delegation, and Agencies at the Edge of Federal Power
  57 DUKE L.J. 1933 (2008) · Duke Law Journal · 2008
• Federal Fairness to State Taxpayers: Irrationality, Unfunded Mandates, and the "SALT" Deduction
  106 MICH. L. REV. 805 (2008) · Michigan Law Review · 2008
• Tax Fairness
  65 WASH. & LEE L. REV. 1323 (2008) · Washington and Lee Law Review · 2008
• A Republic of the Mind: Cognitive Biases, Fiscal Federalism, and Section 164 of the Tax Code
  82 IND. L.J. (2007) · Indiana Law Journal · 2007
• The Justice of Administration: Judicial Responses to Excute Claims of Independent Authority to Intrepret the Constitution
  33 FLA. ST. U. L. REV. (2005) · Florida State University Law Review · 2005
• Can Federal Agencies Authorize Private Suits Under Section 1983? A Theoretical Approach
  69 BROOK. L. REV. 163 (2003) · Brooklyn Law Review · 2003