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Shu-Yi Oei

Hoffman F. Fuller 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 teaches and writes in the areas of tax law and policy, bankruptcy law and commercial law. She has taught at Tulane since 2009 and is the inaugural holder of the Hoffman F. Fuller Professorship in Tax Law in 2014. Oei also received the 2014 Felix Frankfurter Distinguished Teaching award, the law school’s highest teaching honor.

Oei’s research focuses on the relationship between the administration and collection of taxes and economic security and financial risk. Her recent work also addresses innovations in the arena of human capital investments and the taxation and regulation of new industries and transactions. Her articles have appeared in leading publications, including the University of Pennsylvania Law Review, the Boston College Law Review and the American Bankruptcy Law Journal. She has presented her research at various workshops and conferences, including the Indiana University Maurer School of Law Tax Policy Colloquium and the Northwestern University School of Law Colloquium on Advanced Topics in Taxation. In collaboration with Tulane's Murphy Institute, she co-founded the Tulane Tax Roundtable, an annual gathering of leading tax scholars.

Before joining the Tulane faculty, Oei practiced tax law in Boston for six years. Her practice included advising clients on federal, state and international tax matters, transactional tax planning and tax controversies. In addition to her law degree, Oei holds a Master of Theological Studies from Harvard Divinity School.

Fall 2016 -
Spring 2017 - Tax Policy Seminar

View publications by clicking the categories.
Articles and Essays Shorter Works

Articles and Essays
Can Sharing be Taxed? 93 Wash. U. L. Rev. (forthcoming 2016) (with Diane Ring)
Human Equity? Regulating the New Income Share Agreements, 68 Vand. L. Rev. 681 (2015) (with Diane Ring)
The New “Human Equity” Transactions, 5 Cal. L. Rev. Circuit 266 (2014) (with Diane Ring)
Taxing Bankrupts, 55 B.C. L. Rev. 375 (2014)
The Uneasy Case against Tax Lien Subordination, 11 Pitt. Tax Rev. 241 (2014) (symposium)
Who Wins When Uncle Sam Loses? Social Insurance and the Forgiveness of Tax Debts, 46 UC Davis L. Rev. 421 (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)
Context Matters: The Recharacterization of Leases in Bankruptcy and Tax Law, 82 Am. Bankr. L.J. 635 (2009) (peer-reviewed journal)
A Structural Critique of Trader Taxation, 8 Fla. Tax Rev. 1013 (2008) (peer-reviewed journal)
Rethinking the Jurisdiction of Bankruptcy Courts over Post-Confirmation Federal Tax Liabilities: Towards a New Jurisprudence of 11 U.S.C. § 505 (pdf), 19 Akron Tax J. 49 (2004)

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

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