Harman Patil (Editor)

Columbia Journal of Tax Law

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The Columbia Journal of Tax Law is a law journal covering tax law and policy. The journal publishes two issues each year featuring scholarly articles, shorter works on current policy topics, and student notes. The journal was established in 2010 and is edited by students at Columbia Law School. The current editor-in-chief is Deborah Plum.

Contents

Tax Matters

Each issue of the Journal includes "Tax Matters", a series of op-eds by tax practitioners in response to a current topic in tax law. The topic is chosen by a tax academic.

No. 1 (Fall 2013)

Scholarly Articles
  • Income Tax Treaty Policy in the 21st Century: Residence vs. Source, 5 Colum. J. Tax L. 1 - Bret Wells & Cym H. Lowell
  • The Influence of Historical Tax Law Developments on Anglo-American Laws and Politics, 5 Colum. J. Tax L. 41 - Arthur J. Cockfield & Jonah Mayles
  • The Charitable Deduction Games: Are the Laws in Your Favor?, 5 Colum. J. Tax L. 70 - Khrista Johnson
    • Student Note
  • Designing a Legal Vehicle for Social Enterprises: An Issue Spotting Exercise, 5 Colum. J. Tax L. 101 - Aurelien Loric

    • No. 1 (Fall 2012)

    Scholarly Articles
  • Cartelizing Taxes: Understanding the OECD’s Campaign against “Harmful Tax Competition”, 4 Colum. J. Tax. L. 1 — Andrew P. Morriss and Lotta Moberg
  • Taxing Cash, 4 Colum. J. Tax. L. 65 - Ilan Benshalom
  • Decoupling Taxes and Marriage: Beyond Innocence and Income Splitting, 4 Colum. J. Tax. L. 94 — Michelle Lyon Drumbl

    • No. 2 (Spring 2013)

    Scholarly Articles
  • Sales Tax Exceptionalism, 4 Colum. J. Tax. L. 136 — Andrew J. Haile
  • The Unique Case of Treasury Regulations Issued to Prevent Abuse, 4 Colum. J. Tax. L. 174 — Jonathan Olsen
    • Tax Matters

    No. 1 (Fall 2011)

    Scholarly Articles
  • Tax Expenditures, Reform, and Distributive Justice, 3 Colum. J. Tax. L. 1 — Linda Sugin
  • Realization and Progressivity, 3 Colum. J. Tax. L. 43 — Ilan Benshalom & Kendra Stead
    • Student Note
  • Deducting the Cost of Sex Reassignment Surgery: How O’Donnabhain v. Commissioner Can Help Us Make Sense of the Medical Expense Deduction, 3 Colum. J. Tax. L. 86 — Tamar E. Lusztig
    • Tax Matters

    No. 2 (Spring 2012)

    Scholarly Articles
  • Tax Liability for Wage Theft, 3 Colum. J. Tax. L. 115 — Sachin S. Pandya
  • Quantifying the Personal Income Tax Benefits of Backdating: A Canada – US Comparison, 3 Colum. J. Tax. L. 144 — Ryan A. Compton, Christopher C. Nicholls, Daniel Sandler & Lindsay M. Tedds
  • The Earned Income Tax Credit, Low-Income Workers, and the Legal Aid Community, 3 Colum. J. Tax. L. 177 — Jonathan P. Schneller, Adam S. Chilton & Joshua L. Boehm
    • Tax Matters

    Student Board

    The journal is run by a student board. The board is separated into two parts - an executive board and an editorial board. The executive board manages the operations of the journal, selects the articles and oversees the article editing process. The editorial board manages the editorial process, conducts the business of the journal, and manages its website.

    Editor-in-Chief

    James Ronald Parks

    Executive Operations Editor

    Devon Klein

    Executive Articles Editor

    Ashley Fillmore

    Executive Production Editor

    Menahem Grossman

    Articles Editors

    Aryeh Goldman
    Slki Hong
    Yeein Lee
    Aaron Schwed

    Commentary Editor

    Josh Dayton

    Executive Content Editor

    Eileen Kuo
    Alyssa Manlowe

    Financial Editor

    Arjun Kannan

    Online Editor

    Yeein Lee

    Roberts & Holland Prize

    The Journal awards a cash prize to the author of the best student note each year. The award is sponsored by the law firm of Roberts & Holland LLP. The winner is selected by a vote of the Journal board.

    Board of Advisors

  • Peter Blessing
  • Katherine Bristor
  • Kathryn Kelly
  • Donald Korb
  • Meir Lax (ex officio)
  • Suyash Paliwal
  • David Schizer
  • Alex Raskolnikov
  • Esta E. Stecher
  • Dana Trier

    • Past Editors-in-Chief

    1. Suyash Paliwal (2009-2010)
    2. Yan Shurin (2010-2011)
    3. Tamar Lusztig (2011-2012)
    4. Arjun Sivakumar (2012-2013)
    5. Meir Lax (2013-2014)

    References

    Columbia Journal of Tax Law Wikipedia
    (Text) CC BY-SA