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Shu-Yi Oei

Hoffman F. Fuller Associate Professor of Tax Law
AB, magna cum laude, 1999, Brown University; MTS, JD, 2003 Harvard University

E-mail: soei@tulane.edu 
Telephone:  504.865.5850

Office:  Weinmann Hall 259-B 



Shu-Yi Oei joined the Tulane Law School faculty in 2009.
Professor Oei graduated from Harvard Law School in 2003. She also holds a Master of Theological Studies from Harvard Divinity School. Prior to Tulane, Professor Oei practiced tax law at Bingham McCutchen in Boston, Massachusetts, from 2003 until 2009.  Her practice involved advising clients on a wide variety of federal, state and international tax matters. She is experienced in both transactional tax planning and tax controversy work.  From 2008 to 2009, Professor Oei also held a post-graduate research fellowship at Harvard Law School.
Professor Oei's research interests are in taxation, tax policy, bankruptcy law, and commercial law. Her articles have appeared in journals such as the University of Pennsylvania Law Review, the American Bankruptcy Law Journal, and the Florida Tax Review. Her current research projects explore the role that tax collections policy may play in ensuring economic security or managing financial risks. She has presented her work at various workshops and conferences, including the Indiana University Maurer School of Law Tax Policy Colloquium, the Northwestern University School of Law Colloquium on Advanced Topics in Taxation and the Tulane Tax Roundtable.
Professor Oei teaches Federal Income Tax, Corporate Tax, International Tax and Tax Policy.


Fall 2012 - Income Taxation; International Tax 

Spring 2013 -  Research Leave 

Other courses - Commercial Law, Comparative Tax; International Tax; Tax Policy Seminar; Corporate Tax 


View publications by clicking the categories.


Who Wins When Uncle Sam Loses? Social Insurance and the Forgiveness of Tax Debts, 46 UC Davis L. Rev. __ (forthcoming 2012)

Getting More by Asking Less: Justifying and Reforming Tax Law’s Offer in Compromise Procedure, 160 U. Pa. L. Rev. 1071 (2012)

Beyond Economic Substance: Interrogating the Full Impacts of Third-Party Relationships in Tax Shelter Cases, 13 U. Pa. J. Bus. L. 383 (2011)

A Structural Critique of Trader Taxation, 8 FLA. TAX REV. 1013 (2008)
Context Matters: The Recharacterization of Leases in Bankruptcy and Tax Law, 82 AM. BANKR. L.J. 635 (2008)
Rethinking the Jurisdiction of Bankruptcy Courts over Post-Confirmation Federal Tax Liabilities:  Towards a New Jurisprudence of 11 U.S.C. § 505, 19 AKRON TAX J. 49 (2004)

For media inquiries, contact:
Linda P. Campbell
Director of Communications
tel 504.865.5976

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