Research Bio

Brian Galle studies a broad range of legal and economic aspects of fiscal systems, ranging from the legal design of taxes on the ultra-wealthy to quantitative estimates of how nonprofit organizations respond to subsidies and government regulation. Some of his other recent work examines the efficacy and administrative law of tax enforcement systems, as well as the fiscal implications of central bank tools of monetary policy. Galle’s work frequently tests conventional wisdom about tax incentives and the allocation of public resources, offering frameworks that inform legislative and administrative choices. He writes for both legal scholars and policymakers, translating complex finance concepts into clear guidance for institutional design.

Galle is a Professor of Law at UC Berkeley, joining the faculty in 2025 after serving on the Georgetown Law faculty and previously at Boston College and Florida State. He teaches taxation and nonprofit organizations. His expertise is the design and evaluation of tax systems, especially the regulation of nonprofits and the behavioral impacts of tax policy.

Research Expertise and Interest

 tax law and policy, public finance, nonprofits, administrative law, law and economics