Columbia Journal of Tax Law

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The Columbia Journal of Tax Law is a law journal covering tax law and policy.[1] The journal publishes two issues each year featuring scholarly articles, shorter works on current policy topics, and student notes. The journal was established in 2010[2] and is edited by students at Columbia Law School. The current editor-in-chief is Meir Lax.[3]

Tax Matters[edit]

Each issue of the Journal includes "Tax Matters", a series of op-eds by tax practitioners in response to a current topic in tax law. The topic is chosen by a tax academic.

Current Issue[edit]

In its upcoming Fall issue, the Journal will be publishing three scholarly articles and a student note. In addition, the journal will publish a new edition of Tax Matters.

Scholarly Articles[edit]

  • The Influence of Historical Tax Law Developments on Anglo-American Laws and Politics - Arthur J. Cockfield[4] and Jonah Mayles[5]
  • Income Tax Treaty Policy in the 21st Century: Residence vs. Source - Bret Wells[6] and Cym H. Lowell[7]
  • The Charitable Deduction Games: Are the Laws in your Favor? - Khrista Johnson [8]

Student Note[edit]

  • Designing a Legal Vehicle for Social Enterprises: An Issue Spotting Exercise - Aurélien Loric

Tax Matters[edit]

Past Issues[edit]

Volume 4 (2012-2013)[edit]

No. 1 (Fall 2012)[edit]

Scholarly Articles[edit]
  • Cartelizing Taxes: Understanding the OECD’s Campaign against “Harmful Tax Competition”, 4 Colum. J. Tax. L. 1 — Andrew P. Morriss and Lotta Moberg
  • Taxing Cash, 4 Colum. J. Tax. L. 65 - Ilan Benshalom
  • Decoupling Taxes and Marriage: Beyond Innocence and Income Splitting, 4 Colum. J. Tax. L. 94 — Michelle Lyon Drumbl

No. 2 (Spring 2013)[edit]

Scholarly Articles[edit]
  • Sales Tax Exceptionalism, 4 Colum. J. Tax. L. 136 — Andrew J. Haile
  • The Unique Case of Treasury Regulations Issued to Prevent Abuse, 4 Colum. J. Tax. L. 174 — Jonathan Olsen
Tax Matters[edit]

Volume 3 (2011-2012)[edit]

No. 1 (Fall 2011)[edit]

Scholarly Articles[edit]
  • Tax Expenditures, Reform, and Distributive Justice, 3 Colum. J. Tax. L. 1 — Linda Sugin
  • Realization and Progressivity, 3 Colum. J. Tax. L. 43 — Ilan Benshalom & Kendra Stead
Student Note[edit]
  • Deducting the Cost of Sex Reassignment Surgery: How O’Donnabhain v. Commissioner Can Help Us Make Sense of the Medical Expense Deduction, 3 Colum. J. Tax. L. 86 — Tamar E. Lusztig
Tax Matters[edit]

No. 2 (Spring 2012)[edit]

Scholarly Articles[edit]
  • Tax Liability for Wage Theft, 3 Colum. J. Tax. L. 115 — Sachin S. Pandya
  • Quantifying the Personal Income Tax Benefits of Backdating: A Canada – US Comparison, 3 Colum. J. Tax. L. 144 — Ryan A. Compton, Christopher C. Nicholls, Daniel Sandler & Lindsay M. Tedds
  • The Earned Income Tax Credit, Low-Income Workers, and the Legal Aid Community, 3 Colum. J. Tax. L. 177 — Jonathan P. Schneller, Adam S. Chilton & Joshua L. Boehm
Tax Matters[edit]

Volume 2[edit]

Volume 1[edit]

Student Board[9][edit]

The journal is run by a student board. The board is separated into two parts - an executive board and an editorial board. The executive board manages the operations of the journal, selects the articles and oversees the article editing process. The editorial board manages the editorial process, conducts the business of the journal, and manages its website.

Executive Board[edit]

Editor-in-Chief[edit]

Meir Lax

Executive Operations Editor[edit]

Justin Neuman

Executive Articles Editor[edit]

Merlin Brittenham

Executive Production Editor[edit]

Jon-David Jorgensen

Editorial Board[edit]

Articles Editors[edit]

Benjamin Gossels
Paul Park
Jonathan Rothstein
Xavier Sanchez

Commentary Editor[edit]

Evan Gusler

Submissions Editor[edit]

Congsi Wu

Financial Editor[edit]

Xavier Sanchez

Online Editor[edit]

Moshe Segal

Roberts & Holland Prize[edit]

The Journal awards a cash prize to the author of the best student note each year. The award is sponsored by the law firm of Roberts & Holland LLP.[10] The winner is selected by a vote of the Journal board.

Board of Advisors[11][edit]

  • Peter Blessing
  • Katherine Bristor
  • Kathryn Kelly
  • Donald Korb
  • Arjun Sivakumar (ex officio)
  • Suyash Paliwal
  • David Schizer
  • Alex Raskolnikov
  • Esta E. Stecher
  • Dana Trier

Past Editors-in-Chief[edit]

  1. Suyash Paliwal[12] (2009-2010)
  2. Yan Shurin[13] (2010-2011)
  3. Tamar Lusztig[14] (2011-2012)
  4. Arjun Sivakumar[15] (2012-2013)

Past Boards[edit]

Volume 4[edit]

Volume 3[edit]

Volume 2[edit]

Volume 1[edit]

External links[edit]

References[edit]