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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. Dual Income Taxation and Developing Countries
3. “Establishment”: A Core Concept in Chinese Inbound Income Taxation
4. Foreword
5. Legal Transitions and the Problem of Reliance
6. Preface
7. The Sound and Fury of Carried Interest Reform
8. To Confuse and Protect: Taxes and Consumer Protection
9. Circular Argument: What is Wrong, and Right, with the Circular 230 “Covered Opinion” Regulations
10. Deducting the Cost of Sex Reassignment Surgery: How O’Donnabhain v. Commissioner Can Help Us Make Sense of the Medical Expense Deduction
11. Doing Too Much: The Standard Deduction and the Conflict Between Progressivity and Simplification
12. Making Partnerships Work for Mom and Pop and Everyone Else
13. Narrowing the Tax Gap Through Presumptive Taxation
14. New Tax Issues Arising From the Dodd-Frank Act and Related Changes to Market Practice for Derivatives
15. Realization and Progressivity
16. Tax Expenditures, Reform, and Distributive Justice
17. Time for the Child Tax Credit to Grow Up: Preserving the Credit’s Availability and Enhancing Benefits for Families
18. Cartelizing Taxes: Understanding the OECD’s Campaign against “Harmful Tax Competition”
19. Decoupling Taxes and Marriage: Beyond Innocence and Income Splitting
20. Quantifying the Personal Income Tax Benefits of Backdating: A Canada – US Comparison
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