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Columbia Journal of Tax Law

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/

11. FIXING FIVE FLAWS OF THE TAX CUTS AND JOBS ACT

: Clausing, Kimberly A.
: 2020
: Articles
: Taxation--Law and legislationTaxationFiscal policy

12. INTER-NATION EQUITY REVISITED

: Ozai, Ivan
: 2020
: Articles
: Taxation--Law and legislationTaxationFiscal policy

13. The Case for Tax Integration and Current-Base Taxation

: Fishbien, Nir
: 2020
: Articles
: LawDouble taxationCorporations--TaxationInternational business enterprises--TaxationFinanceInternational business enterprises

14. THE IMPACT OF THE 2017 TAX ACT ON CERTAIN PERSONAL INJURY PLAINTIFFS

: Polsky, Gregg
: 2020
: Articles
: Taxation--Law and legislationTaxationFiscal policy

15. A Gain Must Lie Where It Falls: Matching Tax With Economics in Subchapter K

: Zuo, Zhiyuan
: 2019
: Articles
: LawTaxationIndustrial efficiency--EvaluationIncome taxUnited States. Department of the Treasury

16. And You May Ask Yourself, What is That Beautiful House: How Tax Laws Distort Behavior Through the Lens of Architecture

: Conway, Meredith R.
: 2019
: Articles
: LawArchitectureTax evasionProperty taxArchitecture and history

17. Automation and the Income Tax

: Soled, Jay A.; Thomas, Kathleen DeLaney
: 2019
: Articles
: Taxation--Law and legislationIncome taxAutomationLabor laws and legislationFiscal policy

18. Chinese State Capitalism and the International Tax Regime

: Rotblat, Cameron
: 2019
: Articles
: LawTaxationInternational business enterprises--TaxationTax administration and procedure--International cooperationLaw and economics

19. Determining and Asset's Tax Basis in the Absence of a Meaningful Transfer Tax Regime

: Soled, Jay A.; Schmalbeck, Richard L.
: 2019
: Articles
: Taxation--Law and legislationInheritance and transfer taxEstates (Law)Fiscal policyValuation

20. State Individual Income Tax Conformity in Practice: Evidence From the Tax Cuts & Jobs Act

: Monahan, Amy B.
: 2019
: Articles
: LawTaxationTaxation--Law and legislation--U.S. statesIntergovernmental fiscal relationsState governmentsConformity--Economic aspects

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