Prof. Jacob Nussim

Telephone
03-5317088
Email
Jacob.Nussim@biu.ac.il
Office
Building 306, Room 207
Reception Hours
Meetings should be coordinated in advance
Short Biography

CURRENT POSITION

BAR-ILAN UNIVERSITY SCHOOL OF LAW, Ramat-Gan, Israel

Assistant Professor of Law, 2004-present.

Principal areas of research and teaching include tax law (income taxation, corporate taxation, value added tax), tax policy, law and economics, regulation.

 

PREVIOUS ACADEMIC EXPERIENCE

UCLA LAW SCHOOL, Los Angeles, CA

Visiting Professor, 2008.

NEW YORK UNIVERSITY SCHOOL OF LAW, New York, NY

Hauser Global Research Fellow, 2009.

HAIFA UNIVESRITY LAW SCHOOL, Haifa, Israel

Assistant Professor of Law, 2003-2004

 

EDUCATION

UNIVERSITY OF CHICAGO LAW SCHOOL, Chicago, IL

J.S.D., (2003) and LL.M., (2000)

John M. Olin Scholar in Law and Economics, 2001 and 2002.

University's Rector Scholarship, University of Haifa, Israel, 2001 and 2002.

TEL-AVIV UNIVERSITY, SCHOOL OF LAW, Tel-Aviv, Israel

LL.B. (1996) and LL.M. (2001) magna cum laude

TEL-AVIV UNIVERSITY, SCHOOL OF ECONOMICS, Tel-Aviv, Israel

M.A. (course work completed; did not graduate) and B.A. (1996) magna cum laude.

ISRAELI CENTER FOR ACADEMIC STUDEIS, BUSINESS SCHOOL

MBA

CONFERENCES

2016

The Many Faces of Innovation, Bar-Ilan University, Israel

Paper presented:    Theorizing Tax Incentives for Innovation

2015

National Tax Association, 108th Annual Conference on Taxation, Boston, U.S.

Paper presented:    Theorizing Tax Incentives for Innovation

Columbia Law School Tax Policy Workshop, New-York, U.S.

Paper presented:    Externalities and Optimal Taxation: Two Wrongs don't make a Right.

Oxford University Centre for Business Taxation, Annual Tax Symposium, Oxford, U.K.

Paper presented:    Theorizing Tax Incentives for Innovation

2014

Society for Environmental Law and Economics Annual meeting, Chicago, U.S.

Paper presented:    Externalities and Optimal Taxation: Two Wrongs don't make a Right.

Oxford University Centre for Business Taxation, Annual Tax Symposium, Oxford, U.K.

Paper presented:    Tax Loss Mechanisms

2013

American Association of Law and Economics Conference, Nashville, TN, U.S.

Paper presented:    Information Costs of Externality-Control Instruments

Society for Environmental Law and Economics Annual meeting, Ramat-Gan, Israel.

Paper presented:    Information Costs of Externality-Control Instruments.

2010

European Association of Law and Economics Conference, Paris, France.

Paper presented:    Distributive Aspects of Legal Standards.

2009

European Association of Law and Economics Conference, Rome, Italy.

Paper presented:    To Confuse and Protect: Taxes and Consumer Protection.

American Association of Law and Economics Conference, San-Diego, CA, U.S.

Paper presented:    Taxes, Prices, and Consumer Protection.

2008

Canadian Association of Law and Economics Conference; Toronto, Canada.

Paper presented:    Distributive Aspects of Legal Standards.

2007

European Association of Law and Economics Conference; Copenhagen, Denmark.

Paper presented:    Controlling Avoidance: Ex Ante Regulation Versus Ex Post Punishment.

American Association of Law and Economics Conference, Boston, MA, U.S.

Papers presented:   On a Passe Defense: Unjust Enrichment and the Refund of Overpaid Taxes.

2006

European Association of Law and Economics Conference; Madrid, Spain.

Papers presented:   Multiple Avoidance and Punishment.

A Revised Model of Unilateral Accidents.

The Israeli Association of Economic Conference, Jerusalem, Israel.

Paper presented:    Punishment, Deterrence, and Avoidance.

American Association of Law and Economics Conference, Berkeley, CA, U.S.

Papers presented:   Punishment, Deterrence and Avoidance.

A Revised Model of Unilateral Accidents.

2005

European Association of Law and Economics Conference; Ljubljana, Slovenia.

Paper presented:    On a Passe Defense.

Scandinavian Association of Law and Economics Conference, Copenhagen, Denmark.

Paper presented:    Errors in Estimating Damages and the Level of Care and Activity.

American Association of Law and Economics Conference, New-York, NY, U.S.

Paper presented:    Deterrence and the Tax Treatment of Monetary Sanction and Litigation Costs.

The Law and Economics Movement in Israeli Law; Bar-Ilan University, Israel.

Paper Presented:    Fiscal Analysis in Israeli Law: Taxation. [Hebrew]

Israeli Association of Law and Economics Conference, Haifa, Israel.

Paper presented:    Errors in Estimating Damages and the Level of Care and Activity.

2004

European Association of Law and Economics Conference; Zagreb, Croatia.

Paper presented:    Mechanisms of Redistribution.

Israeli Association of Law and Economics Conference, Jerusalem.

Paper presented:          Mechanisms of Redistribution.

Research

Taxation

Fiscal Policy

Welfare Policy

Law and Economics

Regulation

Publications

English

The Integration of Tax and Spending Programs, 113 Yale Law Journal 995 (2004) (with David Weisbach)

A Policymaker’s Guide to Welfarism, 155 University of Pennsylvania Law Review PENNumbra 227 (2006).

Redistribution Mechanisms, Review of Law & Economics: Vol. 3 : Iss. 2, Article 6 (2007).

Controlling Avoidance: Ex Ante Regulation versus Ex Post Punishment, Review of Law & Economics: Vol.4: Iss.1, Article 4 (2008) (with Avraham Tabbach)

(Non) Regulable Avoidance and the Perils of Punishment, 25 European Journal of Law and Economics 191 (2008) (with Avraham Tabbach).

Deterrence and the Tax Treatment of Monetary Sanction and Litigation Costs, 29 International Review of Law and Economics 1 (2009) (with Avraham Tabbach)

A Revised Model of Unilateral Accidents, 29 International Review of Law and Economics 169 (2009) (with Avraham Tabbach).

Deterrence and Avoidance, 29 International Review of Law and Economics 314 (2009) (with Avraham Tabbach)

The Recovery of Unlawful Taxes, 28 Va. Tax Rev. 893 (2009)

On a Passé Defense: Unjust Enrichment and the Refund of Overpaid Taxes, 18 Supreme Court Economic Review (2010).

To Confuse and Protect: Taxes and Consumer Protection, 1 Columbia Journal of Tax Law 218 (2010).

Tax Loss Mechanisms, University of Chicago Law Review (forthcoming, 2014) (with Avraham Tabbach)

Theorizing Tax Incentives for Innovation, Virginia Tax Review (forthcoming 2016) (with Anat Sorek)

Avoidance, in Encyclopedia of Law and Economics, Jürgen Backhaus ed. (Forthcoming, Springer).

Hebrew

Economic Analysis of the Passing On Defense in Tax Law, 38 Jerusalem University Law Review (2007)

Employee vs. Independent Contractor in Tax Law, 33 Tel-Aviv Law Review (2010)

Theory Precedes Doctrine: Israeli Tax Law, Haifa Law Review (Mishpat Umimshal) (2012)

Integrating Regulation and Taxation in the Israeli Clean Air Act, Hukim (2015) (with Yoram Margalioth)

In Defense of the Passing On Defense, Bar-Ilan University Law Review (forthcoming, 2014)

The Law of Books: In Defense of Literature and Authors in Israel, Bar-Ilan University Law Review (forthcoming, 2016) (with Miriam Markovitz-Biton)

Regulation and Redistribution,

Work in progress

English

The Puzzle of Judicial Structure (2014)

Distributive Aspects of Legal Standards (2009)

Information Costs of Externality-Control Instruments (2013)

Probabilistic Thresholds and Judicial Panels (2013)

Externalities and Optimal Taxation: Two Wrongs don't make a Right (2015)

Hebrew

The Tax Treatment of Fringe Benefits.

The Meaninglessness of Realization.

  1. The Fallacy of the Double Dividend Hypothesis (with Amit Pazgal).
     
  2. Decentralized Welfarism (with David Weisbach).
     

Last Updated Date : 17/05/2022