Theory is a New York-based label founded in 1997 by the designers Andrew Rosen and Elie Tahari. The brand is known for creating sleek, sophisticated apparel grounded in clean silhouettes, quality, craftsmanship and fit. Theory is particularly popular in Japan and operates from stand-alone and department stores throughout the world. From sleek, simple pencil skirts to asymmetric minis in leather and wool, Theory skirts are thoroughly cutting-edge. A polished, stripped-back color palette creates a grown-up feel, while flattering shapes make these designs perfect for day or night.