Andrew Hayashi
Class of 1948 Professor of Scholarly Research in Law
Andrew Hayashi is a leading scholar of tax law and behavioral economics who serves as Director of the Virginia Center for Tax Law. He holds both a J.D. and a Ph.D. in economics from UC Berkeley, giving him a distinctive interdisciplinary perspective. Before joining UVA Law in 2013, he was a research fellow at NYU's Furman Center for Real Estate and Urban Policy and practiced tax law at Davis Polk & Wardwell. His research examines how behavioral insights and institutional design affect taxpayer behavior.
Teaching Style
Professor Hayashi brings an economist's analytical framework to tax law, making the subject accessible through real-world examples and empirical insights. He uses a collaborative Socratic approach, often presenting tax policy problems and guiding students through the economic logic behind different legal structures. He is patient with students who are new to tax but expects rigorous analytical thinking about how tax rules affect behavior.
Cold Call Tips
- 1Review basic microeconomic concepts like efficiency, deadweight loss, and behavioral biases before class
- 2Be prepared to analyze tax provisions through both a legal and an economic lens
- 3Focus on understanding why tax rules are structured the way they are, not just memorizing the rules
- 4Practice working through hypothetical transactions and identifying tax consequences step by step
Areas of Expertise
Education
- J.D., University of California, Berkeley
- Ph.D. in Economics, University of California, Berkeley
- M.Sc., London School of Economics
- B.S.F.S., Georgetown University
Notable Publications
- Occasions for Taxes (forthcoming)
- The Legal Salience of Taxation
Research Interests
More Professors at University of Virginia School of Law
Privacy Law, Civil Rights, Free Expression, Torts
Civil Procedure, Immigration Law and Policy, Federal Courts
Constitutional Law, Foreign Relations Law, Presidential Powers
Property, Local Government Law, Church and State, Urban Law and Policy
Administrative Law, Civil Procedure, Computer Crime, Conflicts of Law
Constitutional Law, Law and Religion, Jurisprudence