Headshot of Daniel Alan Schaffa

Daniel Schaffa

Associate Professor of Law
Curriculum Vitae

  • Profile

    Daniel Schaffa joins the University of Richmond School of Law from the University of Michigan, where he was a joint JD and Economics PhD student. He studies tax and law and economics. Professor Schaffa’s tax research focuses on how the tax system can be designed to achieve socially desirable goals. His current projects include work on the role of tax return information in designing tax systems, the regulation of activities using corrective taxation, and an exploration of whether corporate tax returns should be public or private information. Professor Schaffa’s law and economics research focuses on crime, specifically how related crimes should be punished.


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    • Presentations

      "Federal Collection of State Individual Income Taxes," Junior Tax Workshop, (June 2024)

      "The Regressivity of Complexity," Utah Public Finance Invitational, (June 2024)

      "The Regressivity of Complexity," Critical Tax Workshop, University of Florida (May 2024)

      "Towards an Understanding of Tax Complexity," American Law & Economics Association, (May 2024)

      "The Regressivity of Complexity," Indiana University—Tax Policy Colloquium, (February 2024)

      "The Regressivity of Complexity," UCLA—Tax Policy Workshop, (February 2024)

      "Towards an Understanding of Tax Complexity," National Tax Association—Annual Conference, (November 2023)

      "Towards an Understanding of Tax Complexity," Cornell University—Law and Economics Workshop, (September 2023)

      "Towards an Understanding of Tax Complexity," University of Michigan—Law and Economics Workshop, (September 2023)

      "Towards an Understanding of Tax Complexity," Southeastern Association of Law Schools—Annual Conference, (July 2023)

      "Reimagining the Deduction for Employee Compensation," Oxford University—CBT Summer Symposium, (June 2023)

      "Towards an Understanding of Tax Complexity," Junior Tax Workshop, (June 2023)

      "Towards an Understanding of Tax Complexity," Richmond Junior Faculty Forum, (May 2023)

      "The Regressivity of Complexity," Michigan Public Finance Lunch, University of Michigan Economics Department (September 2022)

      "The Intergenerational Equity Case for a Wealth Tax," FSU Law and Business Speaker Series, Florida State University Law School (March 2022)

      "Rethinking the Wages and Salaries Deduction," Richmond AMOM Workshop, University of Richmond (February 2022)

      "The Intergenerational Equity Case for a Wealth Tax," Temple Law Colloquy, Temple (February 2022)

      "Rethinking the Wage Deduction," Inequality Conference, International Centre for Economic Analysis (November 2021)

      "Rethinking the Wage Deduction," NTA Annual Conference, National Tax Association (November 2021)

      "The Regressivity of Complexity," Junior Faculty Forum, University of Richmond Law School (September 2021)

      "Rethinking the Wage Deduction," SEALS Annual Conference, SEALS (July 2021)

      "The Regressivity of Complexity," SEALS Annual Conference, SEALS (July 2021)

      "The Regressivity of Complexity," Junior Tax Workshop, University of San Diego (June 2021)

      Commentator, "Tax Judges’ Responses to Economic Crises: A Normative Analysis," National Tax Association Annual Meeting, National Tax Association (November 2020)

      Presenter, "The Intergenerational Equity Case for Progressive Consumption Taxation," William and Mary School of Law - Faculty Seminar, (November 2020)

      Presenter, "Payroll Subsidies as a Policy Tool," Junior Tax Workshop, University of Utah School of Law (October 2020)

      Presenter, "The Intergenerational Equity Case for Progressive Consumption Taxation," Conference on Law and Macroeconomics, Yale Law School (October 2020)

      Presenter, "Valuable Realizations," IIPF Annual Congress, International Institute of Public Finance (August 2020)

      Presenter, "Valuable Realizations," Oxford University Summer Symposium, Oxford University (July 2019)

      Presenter, "Valuable Realizations," Junior Tax Workshop, University of Richmond School of Law (June 2019)

      Presenter, "Valuable Realizations," Utah Tax Invitational, University of Utah (June 2019)

      Presenter, "Valuable Realizations," Junior Faculty Forum, University of Richmond School of Law (May 2019)

      Presenter, "The Economic Efficiency Case Against Corporate Tax Privacy," Washington and Lee Law Faculty Workshop, Washington and Lee School of Law (February 2019)

      Presentations Prior to 2019

    • Memberships

      Member, American Law and Economics Association

      Member, International Institute of Public Finance

      Member, National Tax Association

    • Professional Experience

      Associate Professor of Law (2022 - present)
      University of Richmond School of Law, Richmond, VA

      Assistant Professor (2017 - 2022)
      University of Richmond School of Law, Richmond, VA

  • Publications
    Journal Articles

    Capital Gains Realizations, Economics Letters (with James Hines)

    Reimagining the Deduction for Employee Compensation, 57 Michigan Journal of Law Reform 417 (2024).

    Towards an Understanding of Tax Complexity, Florida Tax Review (2024).

    The Case for Subsidizing Harm: Constrained and Costly Pigouvian Taxation with Multiple Externalities, 29 International Tax and Public Finance 408 (with Daniel Jaqua) (2022).

    The Intergenerational Equity Case for a Wealth Tax, 90 University of Cincinnati Law Review 735 (2022).

    The Economic Efficiency Case Against Business Tax Privacy, 50 Seton Hall Law Review 27 (2020).