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. 

Scholarship

Forthcoming Works - Journal Articles & Working Papers

Brian Galle & Murat C. Mungan, Optimal Enforcement with Heterogeneous Private Costs of Punishment (working paper).
[SSRN]
Brian Galle, The Dark Money Subsidy? Tax Policy and Donations to 501(c)(4) Organizations (working paper).
[SSRN]
Brian Galle & Murat Mungan, Predictable Punishments (working paper).
[SSRN]

U.S. Supreme Court Briefs

Brief of Tax Law Professors as Amici Curiae in Support of Petitioner, N.C. Dep't of Revenue v. Kimberley Rice Kaestner 1992 Family Tr., No. 18-457 (U.S. Feb. 28, 2019).
[WWW]

Book Chapters & Collected Works

Richard Steinberg & Brian Galle, A Law and Economics Perspective on Nonprofit Organizations, in Research Handbook on Not-For-Profit Law 16-47 (Matthew Harding ed., Northampton, Mass.: Edward Elgar 2018).
[BOOK]