Dr. Shu Yi Oei

Biography

Shu-Yi Oei is a distinguished professor at Duke University School of Law, where she focuses on tax policy and economic regulation. Her recent research has centered on international taxation, particularly through empirical analysis of global tax developments, international tax enforcement, global tax justice, and tax treaties. Oei has extensively written on topics concerning technology, transparency, data information, and regulation in the gig economy. She has also explored issues related to human capital investment and social insurance. Before her appointment at Duke in 2023, Oei held teaching positions at Boston College Law School and Tulane Law School, where she was recognized with the Felix Frankfurter Distinguished Teaching Award, the highest teaching honor at Tulane. Prior to her academic career, she practiced tax law in Boston, Massachusetts, providing expert advice on federal and state tax issues, cross-border tax matters, transactional tax planning, and tax controversies.

Research Interests