- Professional Experience:
Associate Professor, Law School, University of Buffalo, New York, USA (2010-2013). Senior Researcher, Internal Revenue Service National Headquarters, Office of Chief Counsel/Office of Research, Department of the Treasury, Washington, DC (2007-2008). Visiting Researcher, Cegla Center for Interdisciplinary Research of the Law, Tel Aviv University Law Faculty (2008-09). Post-Graduate Intern specializing in taxation, Ministry of Justice, Fiscal Department, State Attorney's Office, Jerusalem (2000-2001).
Dr. Leviner has received many awards and scholarships including an excellence-based grant for returning scientists. Her research has been published in leading journals including Columbia Journal of Tax Law, Virginia Tax Review, Michigan Journal of Law Reform, and has been cited by authorities in taxation including the Australian Commissioner of Taxation, US court decisions, and the Taxpayer Advocate’s Annual Report to Congress in the US.
2007: S.J.D., University of Michigan.
2002: L.L.M., University of Michigan.
2000: L.L.B., University of Haifa.
- Subjects Taught:
Tax law, international taxation, advanced tax issues.
- Research Interests:
Tax policy, social aspects of tax, tax enforcement, tax and globalization.
1. Shannan, T., Leviner, S., Harary, M. (2016). International Tax & Developments: Cross-Border Taxation and Investment in the State of Israel (National Report on Israel Tax System to the 19th Congress of the Int’l Academy of Comparative Law). In Int’l Tax & Developments – A Comparative Study (Karen Brown ed., Springer Publishing).
2. Leviner, S., Nir, T. (2015). Tax Policy in Israel: Contemplating the Three Goals of Taxation. In Honoring Arie Lapidot, 125-171 (David Gliksberg ed., The Sacher Institute for Legislative Research and Comparative Law, Hebrew University Law Faculty).
3. Leviner, S. (2014). The Intricacies of Tax and Globalization. Columbia Journal of Tax Law, 5(2), 207-227.
4. Leviner, S. (2012). The Normative Underpinnings of Taxation. Nevada Law Journal, 13(1), 101-141.
5. Leviner, S. (2012). The Role Tax Preparers Play in Taxpayer Compliance in The United States: An Empirical Investigation with Policy Implications. Buffalo Law Review, 60(4), 1079-1128.