Andrew Hayashi

  • Class of 1948 Professor of Scholarly Research in Law
  • Director, Virginia Center for Tax Law

Andrew Hayashi is an expert in tax law, tax policy and behavioral law and economics, and serves as director of the Virginia Center for Tax Law. He joined the University of Virginia School of Law's faculty in July 2013. Hayashi is a McDonald Distinguished Fellow at the Center for the Study of Law and Religion at Emory University.

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.

Education

  • 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

“Property Taxes During the Pandemic,” Tax Notes State 88 (2020).
SSRN

“Countercyclical Property Taxes”, __ Va. Tax Rev. __ (forthcoming 2020).
SSRN

“Protectionist Property Taxes” (with Richard M. Hynes), 106 Iowa L. Rev. 3 (forthcoming 2021).
SSRN

“Do Good Citizens Need Good Laws? Economics and the Expressive Function” (with Michael D. Gilbert), Theoretical Inquiries in Law (forthcoming 2020).
SSRN

“Maintaining Scholarly Integrity in the Age of Bibliometrics,” (with Gregory Mitchell), J. Legal Educ. (forthcoming 2020).
SSRN

“Myopic Consumer Law,” 106 Va. L. Rev. __  (forthcoming 2020).
SSRN

“Crisis-Driven Tax Law: The Case of Section 382” (with Albert Choi and Quinn Curtis), 23 Fla. Tax Rev. 1 (2019).
SSRN | HeinOnline

“A Theory of Facts and Circumstances,” 69 Ala. L. Rev. 289 (2017).
SSRN | HeinOnline (PDF)

“The Quiet Costs of Taxation: Cash Taxes and Noncash Bases,” 71 Tax L. Rev. 781 (2018).
SSRN | HeinOnline

“Savings Policy and the Paradox of Thrift” (with Daniel P. Murphy), 34 Yale J. on Reg. 743 (2017).
SSRN | HeinOnline (PDF)

“Determinants of Mortgage Default and Consumer Credit Use: The Effects of Foreclosure Laws and Foreclosure Delays,” 48 J. Money, Credit & Banking 393 (2016).

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).