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About Sagit Leviner Dr.

Dr. Sagit Leviner is a senior lecturer holding a dual faculty appointment with the faculties of law and of business administration at Ono Academic College in Israel. Prior to that, 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. Dr. 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.

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. Dr. 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.

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.


Present Senior Lecturer, Dual Faculty Appointment, Ono Academic College ‐ Faculty of Law; Faculty of Business Administration


Research Interests

Tax Policy, Tax & Globalization, Behavioral Effects of Taxation, Distributive Justice, Data Analysis

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  • Advanced Topics is Tax
  • Tax Policy
  • International Tax
  • Tax Law


The Doctor of Juridical Science (S.J.D.), University of Michigan Law School
The Bachelor of Laws (LL.B.), University of Haifa ‐ Faculty of Law
Master of Laws (LL.M.), University of Michigan Law School

Taxation (4)

Recent Works (1)