S.J.D., LL.M., University of Michigan Law School  

LL.B., Haifa University Faculty of Law

 

   

 

Sagit Leviner is assuming a new dual appointment with the faculties of law and
business of Ono Academic College in Israel. Prior to that, Dr. 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. 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 diistribution.

 

Dr. 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 Profs. Reuven Avi-Yonah and Jim Hines and led the 2005-06 Law School S.J.D. Colloquium.  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

 

Dr. Leviner won numerous honors and awards for her research and scholarship.
Her articles are published with venues such as Nevada Law Journal, Buffalo Law Review, Virginia Tax Review, The Tax Lawyer, Michigan Journal of Law Reform, and the 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(s) for 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.
 

   

Courses taught:

  • Tax Law
  • International Tax

     

Selected Publications:

  • The Normative Underpinnings of Taxation, 13(1) Nevada Law Journal 95-133 (2012) (reprinted in: Taxation: Beyond Economic Efficiency (Aspen, 2013))

  • The Role Tax Preparers Play in Taxpayer Compliance in The United States: An Empirical Investigation with Policy Implications, 60(4) Buffalo Law Review1079-1138 (2012) (Formerly: Empirical Legal Studies Working Paper (4th Annual Conference))

  • A New Era of Tax Enforcement: From 'Big Stick' to Responsive Regulation 42 Michigan Journal of Law Reform 381-429 (2009) (Early version published with the IRS Research Conference Proceedings (Washington, DC, 2006/7))

  • Improving the Quality of Service Offered by Tax Agents: Can Regulation Assist? 23 Australian Tax Forum 399-425 (2008) (with Kim Bloomquist (IRS NHQ Office of Research, Analysis & Statistics, US Treasury) & Margaret McKerchar (Australian School of Taxation)) 

  • From Deontology to Practical Application: The Vision of a Good Society and the Tax System 26 Virginia Tax Review 405-446 (2006) (winner of the 2003 Tannenwald Writing Competition for Excellence in Taxation)

  • Affordable Housing—The Role of the Low Income Housing Tax Credit Program: A Contemporary Assessment 57 The Tax Lawyer 869-904 (2004) (winner of the 2003 Tannenwald Writing Competition for Excellence in Taxation)

     

      Selected Honors & Awards:

      • Buffalo Law School Research Grant, 2010-13 (summers);

      • Returning Scientist Grant, Israel Ministry of Immigration (merit based; state-wide selection), 2009-11;

      • Internal Revenue Service Research Conference Honorarium & Travel Grant, 2006;

      • University of Michigan Law School Olin Fellow in Law and Economics, 2005 & 2006 (summers);

      • University of Michigan Law School Grotius Fellow, 2004-06 (stipend; tuition waver);

      • First Prize, Tannenwald Writing Competition for Excellence in Tax Scholarship (two first place papers; blind review), 2003;

      • Ann Arbor Center for the Education of Women Towsley Scholar, 2004-05 (stipend);

      • University of Michigan Law School Center for Comparative & International Law Fellow, 2001-04 (tuition waver);

      • University of Haifa Law Faculty Annual Moot Court Competition, First Place, 2000;

      • University of Haifa Law Faculty Excelling Academic Achievements Scholarship, 1997-99.

           

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