Professor Galle joined the Boston College Law School in 2010. Before moving to B.C., he was an assistant professor at the Florida State University College of Law. His primary research interests include taxation, nonprofit organizations, behavioral law and economics, federalism, and public finance economics. His article, "The Distortionary Effect of Subsidies for Charity in a Federal System," was selected for presentation at the 2011 Stanford/Yale Junior Faculty Forum. In 2009, his manuscript “The Role of Charity in a Federal System” was a runner-up in the American Association of Law Schools Scholarly Papers competition. Also in 2009, his article, “Hidden Taxes,” was selected for presentation at the Stanford/Yale Junior Faculty Forum. In 2008, his article “Administrative Law’s Federalism,” which he co-authored with Mark Seidenfeld of FSU, was chosen as the centerpiece of the Duke Law Journal’s annual symposium on administrative law. He has published in the Stanford, Michigan, Texas, Washington University, George Washington University, and Boston University Law Reviews, and the Duke and Emory Law Journals, among other venues. His essays have also appeared in the Yale Law Journal Online and the Northwestern University Law Review Colloquy. In addition to his time at FSU, Professor Galle has also been a visiting professor at Georgetown University Law Center and 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. Before that, he clerked for the Hon. Robert A. Katzmann, of the U.S. Court of Appeals for the Second Circuit, and the Hon. Stephen M. Orlofsky of the U.S. District Court for the District of New Jersey. He has been a referee for the American Law and Economics Association’s Annual Meeting, as well as for peer-reviewed journals such as Publius: The Journal of Federalism, and the Journal of Legal Studies.
Works in Progress
Does Stakeholder Outrage Constrain Executive Compensation? Evidence from the Determinants of University President Pay (with David I. Walker) (2013)
We analyze the determinants of the compensation of private college and university presidents from 1999...
Is Inside Debt Efficient? Theory and New Evidence from CEO Pensions and Deferred Compensation (with Kelli A. Alces), Journal of Corporations Law, Forthcoming (2012)
The average publicly-traded firm pays its CEO millions of dollars in deferred compensation and defined-benefit...
Myopia, Fiscal Federalism, and Unemployment Insurance: Time to Reform UI Financing (2012)
As commentators and Congress have recognized, the U.S. system of financing its unemployment insurance program...
The Politics of Federalism: Self-Interest or Safeguards? Evidence from Congressional Control of State Taxation (2011)
We present for the first time in the literature a quantitative analysis of the efficacy...
The Distortionary Effects of Subsidies for Charity in a Federal System (2011)
Prevailing accounts of the efficiency of subsidies for the nonprofit sector presume that the only...
Articles
The False Promise of Risk-Reducing Incentive Pay: Evidence from Executive Pensions and Deferred Compensation (with Kelli A. Alces), The Journal of Corporation Law (2012)
The average publicly-traded firm pays its CEO millions of dollars in deferred compensation and defined-benefit...
Charities in Politics: A Reappraisal, William and Mary Law Review (2012)
Federal law significantly limits the political activities of charities, but no one really knows why....
Evaluating the Charitable Deduction and Proposed Reforms (with Roger Colinvaux and C. Eugene Steuerle), Urban Institute Tax Policy and Charities Project (2012)
This white paper analyzes proposed reforms to the charitable contribution deducton in light of their...
Beyond Bailouts: Federal Tools for Preventing State Budget Crises (with Kirk J. Stark), Indiana Law Journal (2012)
More than two years after the official end of the Great Recession, state governments still...
The Tragedy of the Carrots: Economics & Politics in the Choice of Price Instruments, Stanford Law Review (2012)
Externalities are one of the most fundamental market-failure justifications for government action, and pigouvian taxes...
Selected Professional Activities
The Effect of Tax Price on Nonprofit Fundraising, National Tax Association Annual Conference on Taxation (2012)
Presentation given at the National Tax Association Annual Conference on Taxation on November 15, 2012...
Does Stakeholder Outrage Constrain Executive Compensation? Evidence from University President Pay, Workshop on Research Design for Causal Inference (2012)
Carrots, Sticks and Salience, Summer Tax Workshop, Columbia Law School Charles E. Gerber Transactional Studies Program (2012)
Tax Reform & Charity: Why, What, How?, Tax Policy & the Nonprofit Sector, Urban Institute & National Center on Philanthropy (2011)
Presentation given at an event titled Tax Policy & the Nonprofit Sector, sponsored by the...
Federal Supports for State Rainy Day Funds: Options & Evidence, National Tax Association Annual Conference (2010)
Presentation given at the 2010 National Tax Association Annual Conference in Chicago, IL.