Biography
Dr. Orli Oren-Kolbinger joined the University of Oregon School of Law in 2024 and teaches Introduction to Federal Income Taxation (Tax I), Taxation of Business Entities (Tax II), and Tax Policy.
Dr. Oren-Kolbinger’s research examines how tax systems can advance social goals, focusing on behavioral responses to taxation, judicial decision-making, asymmetries in the tax system, tax literacy, and reforms aimed at improving the equitable administration of tax benefits.
Her recent work has been published or is forthcoming in law reviews and peer-reviewed journals, including the Seton Hall Law Review, FIU Law Review, University of Pennsylvania Journal of Business Law, Florida Tax Review, Pittsburgh Tax Review, Journal of Industrial Economics, and other leading journals.
Dr. Oren-Kolbinger comes to UO Law from Sapir Academic College School of Law, where she was an assistant professor of law. Before her position there, she served as a visiting assistant professor and a fellow in law, business, and economics at Villanova University Charles Widger School of Law and as a research scholar at the University of Michigan Law School.
Dr. Oren-Kolbinger holds a Ph.D. in Law from Bar-Ilan University Faculty of Law, an LL.M. and an LL.B. in Law, and a B.A. in Economics, all from the University of Haifa.
Publications:
Timing Matters: Sequencing AI in Tax Education, 24 Pittsburgh Tax Review ___ (Forthcoming)
Constructive Taxation: How Filing Requirements Can Turn Tax Benefits into De Facto Taxes, 21 FIU Law Review ___ (Forthcoming)
Judging Women: Benevolent Sexism and Innocent Spouse Relief in the United States Tax Court, 28 University of Pennsylvania Journal of Business Law 49 (2025).
Where is My Refund(able Credit)?, 22 Pittsburgh Tax Review 73 (2024)
Do Tax Judges Favor the Tax Authority?, 28 Florida Tax Review 91 (2024)
How Do Shoppers Respond to Noisy Signals on Price Changes? Evidence from a Field Experiment in Online Supermarket Shopping (with Sarit Weisburd and Kfir Eliaz), 72 Journal of Industrial Economics 965 (2024)
Should Tax Courts Stabilize the Economy?, 54 Seton Hall Law Review 397 (2023)
Courts' Responses to Economic Crises: Descriptive and Normative Analyses, 5 Law, Society & Culture: Economics, Institutions & Law in Israel 519-547 (2022)
The Error Cost of Marriage, 23 NYU Journal of Legislation & Public Policy 643 (2021)
Do Tax Judges Think About the Economy?, 52 Loyola University Chicago Law Journal 437 (2021)
Measuring the Effect of Social Background on Judicial Decision-Making in Tax Cases, 22 Florida Tax Review 579 (2019)
Additional Publications
“Have you Heard the T about IRAC?”: A Primer on Triage-First Legal Analysis, The Learning Curve, Summer/Fall 2026 4 (2026)
Global Pandemics and Economic Uncertainty: The Importance of Error-Correction Mechanisms in Crisis, Procedurally Taxing (June 8, 2020)