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Columbia Journal of Tax Law
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The Columbia Journal of Tax Law provides a needed forum for academics, practitioners, and policymakers to explore ideas in tax law and policy. Aims to bridge the worlds of both theory and practice by targeting scholars, practitioners, and policymakers as its authors and audience. https://taxlawjournal.columbia.edu/

1. Realization and Progressivity

Benshalom, Ilan; Stead, Kendra
2011
Articles
Income tax--Law and legislationProgressive taxationRealization (Accounting)LawEconomics

2. Taxing Cash

Benshalom, Ilan
2012
Articles
Tax evasion--PreventionCash flow--TaxationCash transactions--Law and legislationLawEconomics