Sagit Leviner holds a dual faculty appointment with the faculties of law and
business administration of Ono Academic College in Israel. Prior to that, professor
Leviner served as an associate professor with the University at Buffalo Law School and an
overseas affiliated faculty with Ono Academic College Faculty of Law. Prof.
Leviner's research explores the coming together of normative and pragmatic aspects
of tax policy design, particularly with respect to tax & globalization, tax
enforcement, and the tax burden distribution. 

Professor Leviner graduated from the Doctor of the Science of Laws (S.J.D., 2007) and the
Master of Laws (LL.M., 2002) programs of the University of Michigan Law School (Ann
Arbor, MI) where she also co-taught the 2006-07 Tax Policy Workshop with Professors
Reuven Avi-Yonah and Jim Hines and led the 2005-06 Law School S.J.D. Colloquium.
Professor Leviner served as Senior Researcher with the United States Internal Revenue
Service National Headquarters (Office of Research/ Office of Chief Counsel, Washington,
DC) from 2007 to 2008. In 2008-09 she visited with the Tel Aviv University Faculty of Law
Cegla Center for Interdisciplinary Research of the Law. 

Professor Leviner won numerous honors and awards for her research and scholarship. Her
articles are published with venues such as the Nevada Law Journal, Virginia Tax Review,
the Tax Lawyer, Michigan Journal of Law Reform, and the peer reviewed Journal on
Regulation and Governance. These articles were referenced by authorities in taxation,
including the Australian Commissioner of Taxation and in the US Taxpayer Advocate Report
to Congress. They appeared on the Social Science Research Network (SSRN) Top Ten Download
List in several areas, including: (1) Public Economics: Taxation, Subsidies, and Revenue;
(2) Tax Law & Policy; (3) Law Enforcement and Correction; (4) Regulation; (5)
Comparative law; (6) and Law – General. 

SSRN: http://ssrn.com/author=414720 

Taxation

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THE INTRICIACIES OF TAX AND GLOBALIZATION, Columbia Journal of Tax Law (2014)

This article reviews Avi-Yonah, Sartori, and Marian’s Global Perspectives on Income Taxation Law (Oxford, 2011)....

 

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THE NORMATIVE UNDERPINNINGS OF TAXATION, Nevada Law Journal (2012)

Questions about the appropriate rules and mechanisms of taxation are, first and foremost, questions concerning...

 

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THE ROLE TAX PREPARERS PLAY IN TAXPAYER COMPLIANCE - AN EMPIRICAL INVESTIGATION WITH POLICY IMPLICATIONS, Buffalo Law Review (2012)

In January 2010, the IRS published its Return Preparer Review Final Report, recommending extensive increases...