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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. The Journal aims to bridge the worlds of both theory and practice. Our commentary section, Tax Matters, features current perspectives from tax practitioners.

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    Vol. 10, No. 1

  • AUTOMATION AND THE INCOME TAX

    Jay A. Soled, Kathleen DeLaney Thomas

  • DETERMINING AN ASSET’S TAX BASIS IN THE ABSENCE OF A MEANINGFUL TRANSFER TAX REGIME

    Jay A. Soled, Richard L. Schmalbeck

  • CHINESE STATE CAPITALISM AND THE INTERNATIONAL TAX REGIME

    Cameron Rotblat

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    Published in partnership with Columbia University Libraries and Columbia Law School.

    Distributed through Columbia University’s Academic Commons.

    This work is Licensed under a Creative Commons Attribution (CC-BY) License.

    ISSN: 2169-4680