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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/

1. 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

2. Automation and the Income Tax

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

3. Quantifying the Personal Income Tax Benefits of Backdating: A Canada – US Comparison

: Compton, Ryan A.; Nicholls, Christopher C.; Sandler, Daniel; Tedds, Lindsay M.
: 2012
: Articles
: Income taxTax returnsLawEconomics

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