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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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1. Who Pays the Price of Civilization?

San Juan, Eric A.
2017
Articles
Taxpayer complianceTaxation--Law and legislationSocial sciencesRule of law

2. A Simpler Verifiable Gift Tax

Gerzog, Wendy C.
2015
Articles
Taxpayer complianceGifts--Taxation--Law and legislationInheritance and transfer tax--Law and legislationLawEconomics

3. Narrowing the Tax Gap Through Presumptive Taxation

Logue, Kyle D.; Vettori, Gustavo G.
2011
Articles
Tax evasion--PreventionTaxation--Government policyTaxpayer complianceLawEconomics