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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/
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2. A Partial Defense of the IRS as Health Care Agency
3. “From Contested Concept to Cornerstone of Administrative Practice”: Social Learning and the Early History of U.S. Tax Withholding
4. IRS Reform: Politics As Usual?
5. Pursuing a Single Mission (or Something Closer to It) for the IRS
6. “The Better Part of Valour Is Discretion”: Should the IRS Change or Surrender Its Oversight of Tax-Exempt Organizations?
7. The Future of American Tax Administration: Conceptual Alternatives and Political Realities
8. A Simpler Verifiable Gift Tax
9. Taxing Publicly Traded Entities
10. Who Wins Residential Property Tax Appeals?
11. A New Theory of Taxpayer Standing
12. Breaking The Spell of Tax Budget Magic
13. Tax-Exempt Hospitals and Their Communities
14. The Intricacies of Tax and Globalization
15. The U.S. as Tax Haven? Aiding Developing Countries by Revoking the Revenue Rule
16. The Use of Cross-Border Corporate Profits and Losses and “Global Corporate Tax Information”: A Game Theory Approach
17. Who Should Decide Whether the Apple is Rotten? Tax Disclosure and Corporate Political Agency
18. Designing a Legal Vehicle for Social Enterprises: An Issue Spotting Exercise
19. Income Tax Treaty Policy in the 21st Century: Residence vs. Source
20. New Rulings Present Opportunities, but Not Carte Blanche
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