Dr. Chris Sanchirico

Biography

Chris William Sanchirico is the Samuel Blank Professor of Law, Business, and Public Policy at the University of Pennsylvania Carey Law School, where he also serves as Co-Director of the Center for Tax Law and Policy. His research primarily focuses on tax law policy with a dual emphasis on current international issues and theoretical tax design. Sanchirico employs a range of methodologies, reflecting the eclecticism demanded by modern legal analysis. His recent investigations include determining the nationality of shareholders in large multinationals, which delves deeply into the institutional details of cross-border investment. He also analyzes the tax treatment of private equity funds, particularly 'carried interest', exploring the nuanced aspects of tax law doctrine. Furthermore, Sanchirico's work on income tax studies progressively utilizes sophisticated statistical methods and complex datasets. His contributions to the theory of optimal taxation are enhanced through mathematical models that refine policy discourse. In the field of evidence law, Sanchirico has provided novel analyses concerning character evidence, witness testimony, obstruction of justice, and burdens of proof in production. Additionally, he has contributed to the study of law through the lens of social norms, foundational game theory, and mathematical probability. A unifying feature of Sanchirico's work is his critical and skeptical appraisal of the mathematical models and techniques applied to legal issues.

Research Interests

Experience