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Federal income tax, law and economics, state and local tax, taxation, psychology and economics


Andrew Hayashi

Associate Professor of Law
J.D., University of California at Berkeley School of Law, 2008
Ph.D., University of California at Berkeley, 2008
M.Sc., London School of Economics, 2003
B.S.F.S., Georgetown University, 2002

Andrew Hayashi is an expert in tax law, tax policy and behavioral law and economics. He joined the University of Virginia School of Law's faculty in July 2013 as an associate professor.

Prior to joining the Law School, he was the Nourallah Elghanayan Research Fellow at the Furman Center for Real Estate and Urban Policy at New York University, where his research focused on the effects of tax policy on real estate and housing markets. Before joining the Furman Center, he practiced tax law as an associate at Davis Polk & Wardwell.

Hayashi received a bachelor of science in foreign service degree, magna cum laude, in philosophy and international economics from Georgetown University in 2002. The following year, he received a master's degree in economics and philosophy from the London School of Economics. He received a law degree, Order of the Coif, and a doctorate in economics from the University of California, Berkeley, in 2008. At Berkeley, he was a Jack Kent Cooke Foundation Graduate Scholar, a Berkeley Law and Economics Fellow, and received research funding from the Russell Sage Foundation and the Pell Institute for the Study of Opportunity in Higher Education.

Hide details for [<A HREF="DE05D03DEBEE65AE85257B890055F7F3?OpenDocument&ExpandSection=1#_Section1">Publications</A>]Publications

"The Effects of Refund Anticipation Loans on Tax Filing and EITC Takeup"

"Determinants of Mortgage Default and Consumer Credit Use: The Effects of Foreclosure Laws and Foreclosure Delays" (with Sewin Chan, Andrew Haughwout, and Wilbert van der Klaauw), J. Money Credit & Banking (forthcoming).

"The Legal Salience of Taxation," 8 U. Chi. L. Rev. 1443 (2014).

"Property Taxes and Their Limits: Evidence from New York City," 25 Stan. L. & Pol’y Rev. 33 (2014).

"Tacking in Shifting Winds" (with Michael A. Livermore and Quinn Curtis), 127 Harv. L. Rev. F. 204 (2014).

"Who Benefits from New York Property Assessment Caps?," 74 State Tax Notes 507 (2014).

“Experimental Evidence of Tax Salience and the Labor-Leisure Decision: Anchoring, Tax Aversion, or Complexity?” (with Brent K. Nakamura and David Gamage), 41 Pub. Fin. Rev. 203 (2013).

“Occasionally Libertarian: Experimental Evidence of Self-Serving Omission Bias,” 29 J.L. Econ. & Org. 711 (2013).

“Options for Property Tax Reform: Equitable Revenue Raising Reforms for New York City’s Property Tax,” in The Most Important Economic and Fiscal Decisions Facing the Next Mayor 53 (Citizens Budget Commission, 2013).

“Distribution of the Burden of New York City’s Property Tax” (with Ben Gross), in State of New York City’s Housing and Neighborhoods 2011, at 7 (Furman Center for Real Estate and Urban Policy, 2012).