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


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...



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...




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...



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...


Selected Professional Activities

Sunshine, Stakeholders, and Executive Pay, National Tax Association Annual Meeting (2013)
Tax, Command...or Nudge? Evaluating the New Regulation, Harvard Tax Policy Colloquium (2013)

This paper was also presented at the NYU Tax Policy Colloquium in April of 2013,...

Regulating Internalities, UC Berkeley Seminar on Public Finance and Taxation (2013)
Nonprofit Executive Compensation as an Agency Problem, American Law & Economics Association (2013)
Does Federal Spending 'Coerce' States? Evidence from State Budgets, The James Hausman Tax Law and Policy Workshops, University of Toronto Law School (2013)

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