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


Paying for Altruism: The Case of Organ Donation Revisited (with Firat Bilgel) (2014)

Although many commentators have called for increased efforts to incentivize organ donations, theorists and some...



How Do Nonprofit Firms Respond to Tax Policy? (2014)

We investigate the effects of variations in the value of the charitable contribution deduction on...



Comments on Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities (with Donald B. Tobin), Ohio State University Moritz College of Law Working Paper Series (2014)

The Notice is a good first step. It creates bright-line standards that are easy to...



Sunshine, Stakeholders, and Executive Pay: A Regression-Discontinuity Approach (with David I. Walker) (2013)

We evaluate the effect of highly salient disclosure of private college and university president compensation...



The Problem of Nonprofit Executive Pay?: Evidence from U.S. Colleges and Universities (with David I. Walker), ExpressO (2013)

Nonprofit organizations suffer from agency problems that are similar to or perhaps even more severe...




The Effect of National Revenues on Sub-National Revenues: Evidence from the U.S., International Review of Law and Economics (2014)

I present for the first time an empirical examination of the impact of total federal...



Tax, Command...or Nudge? Evaluating the New Regulation, Texas Law Review (2014)

This Article compares for the first time the relative economic efficiency of “nudges” and other...



Does Federal Spending 'Coerce' States? Evidence from State Budgets, Northwestern Law Review (2014)

According to a recent plurality of the U.S. Supreme Court, the danger that federal taxes...



Social Enterprise: Who Needs it?, Boston College Law Review (2013)

State statutes authorizing firms to pursue mixtures of profitable and socially-beneficial goals have proliferated in...



Carrots, Sticks, and Salience, Tax Law Review (2013)

This Article considers the second-best design of Pigouvian taxes and subsidies in the presence of...


Selected Professional Activities

Instrument Choice for Internality Regulation, National Tax Association Annual Conference (2014)

Also presented at the University of Connecticut Law School Faculty Colloquium in December 2014.


Does Nonprofit Law Matter? Evidence from Private Foundation Spending, National Tax Association Annual Conference (2014)

Also presented at the Association for Research on Nonprofit Organizations and Voluntary Action Annual Conference...


How Do Nonprofit Firms Respond to Tax Policy?, Association for Research on Nonprofit Organizations and Voluntary Action Annual Conference (2014)

Also presented at the University of San Diego Law School Tax Policy Colloquium in April...


In Praise of Ex Ante Regulation, University of Florida Tax Policy Colloquium (2014)

The Impatient State, American Association of Law Schools Annual Meeting (2014)