Dr. Sagit Leviner

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

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About

  • 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.

Education

.S.J.D
Law, University of Michigan, USA (2007).
.LL.M
Law, University of Michigan, USA (2002).
.LL.B
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.

Selected Publications

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).
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).
Leviner, S. (2014). The Intricacies of Tax and Globalization. Columbia Journal of Tax Law, 5 (2), 207-227.
Leviner, S. (2012). The Normative Underpinnings of Taxation. Nevada Law Journal, 13 (1), 101-141.
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.