Dr. Sagit Leviner

Senior Lecturer in the Faculty of Business Administration and the Faculty of Law (Joint Appointment) in the field of tax policy


  • Senior Lecturer in Law, School of Law, Buffalo University, New York, USA (2010-2013)
  • Senior Researcher, US Federal Revenue Service (IRS), Office of Attorney General / Office of Chief Research Officer, Washington DC, USA (2007-08);
  • Visiting Researcher, Zigla Center for Interdisciplinary Research of Law, Faculty of Law, Tel Aviv University (2008-09);
  • Specialization in Taxes, Ministry of Justice, Fiscal Department, State Attorney’s Office, Jerusalem (2000-2001).

Dr. Leviner has won a number of awards and scholarships including: A Repeat Scientist Grant (Excellence Basis). Her research has been published in leading journals such as the Columbia Journal of Tax Law, Virginia Tax Review, Michigan Journal of Law Reform. Her research has been quoted by senior decision makers in the field of tax law such as the head of the Australian Income Tax Commission, in U.S. case law decisions, and in the annual report to the U.S. Congress of the U.S. Taxpayers’ Representative.


Law, University of Michigan, USA (2007).
Law, University of Michigan, USA (2002).
Law, University of Haifa (2000).

Teaching Areas

Tax Law, International Taxation, Advanced Tax Issues.

Research interests

Tax policy, social aspects of tax, tax enforcement, taxation and globalization.