SAGIT LEVINER sagit.leviner@ono.ac.il SSRN: http://ssrn.com/author=414720 BePress: http://works.bepress.com/sagit_leviner/
AFFILIATION _________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
ONO ACADEMIC COLLEGE FACULTY OF LAW & ONO ACADEMIC COLLEGE FACULTY OF BUSINESS ADMINISTRATION, Kiryat Ono, Israel Lecturer (~Associate Professor), Tax Law & Policy, 2013-present • Duel faculty appointment
EDUCATION __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
UNIVERSITY OF MICHIGAN LAW SCHOOL, Ann Arbor, Michigan Doctor of the Science of Laws, S.J.D., Tax Policy, 2007 Master of Laws, LL.M., 2002 Academic advisors: Profs. Kyle D. Logue (chair), Reuven S. Avi-Yonah, and James R. Hines Jr. • Internal Revenue Service Research Conference Honorarium & Travel Grant, 2006 • Olin Fellow in Law and Economics, 2005 & 2006 (summers) • 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) • Michigan Law School Center for Comparative & International Law Fellow, 2001-04 (tuition waver) UNIVERSITY OF HAIFA FACULTY OF LAW, Haifa, Israel Bachelor of Laws, LL.B., Cum Laude, Minor in Public Administration, 2000 • Dean's List, 1997-00, Graduated Top 2.6% • First Place, Annual Moot Court Competition, 2000 • Haifa Faculty of Law Excelling Academic Achievements Scholarship, 1998-99 • Haifa Faculty of Law High Academic Achievements Scholarship, 1997-98 • Merit Certificate, Superior Performance in Constitutional Law, 1997
EXPERIENCE _________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
UNIVERSITY AT BUFFALO LAW SCHOOL, STATE UNIVERSITY OF NEW YORK, Buffalo, New York Associate Professor, Tax Law & Policy, 2010-2013 • Buffalo Law School Research Grant, 2010-13 (summers) • Member, Buffalo Law School Graduate & Int’l Programs Committee, 2012-13 ONO ACADEMIC COLLEGE FACULTY OF LAW, Kiryat Ono, Israel Overseas Affiliated Faculty, Tax Law, 2010-2013 Lecturer (~Assistant Professor), Tax Law, 2009-2010 • Returning Scientist Grant, Israel Ministry of Immigration (state-wide selection), 2009-11 TEL AVIV UNIVERSITY FACULTY OF LAW, Tel Aviv, Israel Academic Fellow, Cegla Center for Interdisciplinary Research of the Law, 2008-09 Developed empirical study in collaboration with the Internal Revenue Service (Washington, DC) on the effect of tax preparers on taxpayer compliance INTERNAL REVENUE SERVICE, NAT’L HEADQUARTERS OFFICE OF RESEARCH/OFFICE OF CHIEF COUNSEL, Washington, DC Senior Researcher, Tax Compliance — Policy & Administration, 2007-08 Researched the topic of tax enforcement and, particularly, alternative methods to improve taxpayer compliance; presented and published papers on responsive regulation and taxpayer compliance; served as member of the IRS Tax Gap Group and of the 2008 IRS Research Conference Steering Committee
Page 1 of 4
UNIVERSITY OF MICHIGAN LAW SCHOOL, Ann Arbor, Michigan Co-instructor, Tax Policy Workshop (with Profs. Reuven S. Avi-Yonah & James R. Hines Jr.), Winter 2007 Instructor & Coordinator, S.J.D. Colloquium, 2005-06 Co-instructed sessions in tax policy; met with tax policy presenters; graded students’ work in tax policy; drafted and executed the 2004-05 UM SJD Colloquium OFFICE OF THE ATTORNEY GENERAL, NAT’L HEADQUARTERS FISCAL DEPARTMENT, ISRAEL MINISTRY OF JUSTICE, Jerusalem, Israel Post-Graduate Intern (~First Year Associate), Tax Law, Tax Policy, 2000-01 Assisted in court appearances before the Supreme Court of Israel; drafted legal arguments for submission to the Supreme Court of Israel; conducted legal research for the Israeli Ministry of Justice LAW OFFICE OF PALLER, KATZOTY, COHEN, WAGNER & CO., Haifa, Israel Law Clerk, Tax Law, Law—General, 1998-99 Assisted in court appearances before the District Courts of Israel; drafted legal arguments for submission to the District Courts of Israel; conducted legal research and interviewed clients
PUBLICATIONS _________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Tax policy in Israel: Contemplating on the Three Goals of Taxation in HONORING ARIE LAPIDOT (David Gliksberg ed., The Sacher Institute for Legislative Research and Comparative Law, Hebrew University Law Faculty) (forthcoming in 2015) With Tali Nir (The Association for Civil Rights in Israel (ACRI), Social & Economic Rights Department) The Intricacies of Tax & Globalization, 5(2) COLUMBIA JOURNAL OF TAX JOURNAL, 207-227 (2014) Reviewing GLOBAL PERSPECTIVES ON INCOME TAXATION LAW (Avi-Yonah et al., Oxford, 2011) The Normative Underpinnings of Taxation, 13(1) NEVADA LAW JOURNAL 101-141 (2012) Reprinted in TAXATION: BEYOND ECONOMIC EFFICIENCY IN UNITED STATES TAX LAW (Brennen et al. eds., 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) Previously: 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) Previously: University of Michigan Law & Economics Research Paper No. 06-007; University of Michigan Public Law Working Paper No.68; early version published with the IRS Research Conference Proceedings (2007-08) An Overview: A New Era of Tax Enforcement—From 'Big Stick' to Responsive Regulation, 2 REGULATION & GOVERNANCE 360-380 (2008) Peer-reviewed journal (impact factor: 1.591) 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
WORK IN PROGRESS ____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Int’l Tax & Developments: National Report on Israel Tax System to the 19th Congress of the Int’l Academy of Comparative Law in Int’l Tax & Developments (Karen Brown ed., Springer publishing, forthcoming in 2015) With Moran Harary (Tax Justice Network) & Tamir Shannan (College of Management, Israel)
Page 2 of 4
SELECTED PRESENTATIONS _________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Comparative Evaluation of Tax Policy-Making in Israel: Exploring the Trajectories. THE INTERDISCIPLINARY CENTER (IDC) FACULTY OF LAW TAX SYMPOSIUM, IDC, Herzelia, Israel, March 2013 Contemplating on the Three Goals of Taxation. HEBREW UNIVERSITY FACULTY OF LAW TAX COLLOQUIUM, Jerusalem, Israel, Dec. 2013; MCGILL UNIVERSITY SCHOOL OF LAW TAX POLICY COLLOQUIUM, McGill Law School, Monterol, CA, Oct., 2013 The Intricacies of Tax & Globalization. 6TH ANNUAL JOINT CONFERENCE OF ONO ACADEMIC COLLEGE & COLUMBIA UNIVERSITY LAW SCHOOL, Kiryat Ono, Israel, June 2012; INTERNATIONAL SOCIETY FOR NEW INSTITUTIONAL ECONOMICS ANNUAL CONFERENCE, USC Gould Law School, Los Angeles, CA, June 2012 The Normative Underpinnings of Taxation. SOCIETY OF LEGAL SCHOLARS ANNUAL CONFERENCE (TAX SECTION), Cambridge, UK, Sept. 2011; HEBREW UNIVERSITY FACULTY OF LAW TAX COLLOQUIUM, Jerusalem, Israel, Dec. 2010 Alternative Methods of Tax Enforcement. ISRAEL MINISTRY OF JUSTICE FISCAL DEPARTMENT & THE INSTITUTE OF LEGAL TRAINING (TOPICS IN TAX), Jerusalem, Israel, Nov. 2010 The Role Tax Preparers Play in Taxpayer Compliance in the United States: An Empirical Investigation with Policy Implications. TAX RESEARCH NETWORK ANNUAL CONFERENCE, Coventry, UK, Sept. 2011; EMPIRICAL LEGAL STUDIES ANNUAL CONFERENCE, USC Gould Law School, Los Angeles, CA, Nov. 2009 An Overview: A New Era of Tax Enforcement. TORONTO UNIVERSITY FACULTY OF LAW TAX LAW & POLICY WORKSHOP, Toronto, Canada, Oct. 2008; MINNESOTA UNIVERSITY LAW SCHOOL FACULTY WORKSHOP, Minneapolis, Minnesota, Nov. 2008; TEL AVIV UNIVERSITY TAX LAW COLLOQUIUM, Tel Aviv, Israel, May 2008 A New Era of Tax Enforcement: From 'Big Stick' to Responsive Regulation. CANADIAN LAW & ECONOMICS ANNUAL CONFERENCE, Toronto, Canada, Sept. 2007; NAT'L TAX ASSOCIATION ANNUAL CONFERENCE, Boston, Massachusetts, Nov. 2006; LAW & SOCIETY ASSOCIATION ANNUAL CONFERENCE, Baltimore, Maryland, July 2006; INTERNAL REVENUE SERVICE ANNUAL RESEARCH CONFERENCE, Washington, DC, June 2006 Taxation: The Normative Component. AMERICAN LAW SCHOOLS ASSOCIATION ANNUAL CONFERENCE, New York, Jan. 2008; NEW YORK UNIVERSITY TAX POLICY AND PUBLIC FINANCE COLLOQUIUM, NYU Law School, New York, April 2005; LAW, CULTURE AND THE HUMANITIES ASSOCIATION ANNUAL CONFERENCE, Austin, Texas, March 2005 The Case for Redistribution in a Modern Democracy: Deontological and Consequentialist Perspectives. CRITICAL TAX ANNUAL CONFERENCE, Newark, New Jersey, April 2004; UNIVERSITY OF MICHIGAN LAW SCHOOL S.J.D. COLLOQUIUM, Ann Arbor, Michigan, March 2004
RESEARCH & TEACHING INTERESTS ____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
PRIMARY • Tax Policy • Federal Income Taxation • International & Comparative Taxation
ADDITIONAL • Public Finance • Public Policy Analysis • Law & Globalization
OTHER ACADEMIC RECOGNITIONS _________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Articles 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) Regulation; (4) Comparative law; (5) Law Enforcement and Correction; (6) Law – General; and (7) Entrepreneurship Research and Policy Network, 2006-14 Article referenced by authorities in taxation including in the U.S. Taxpayer Advocate Annual Report to Congress (2010) and by the Australian Commissioner of Taxation (2008; 2010; 2013)
Page 3 of 4
OTHER EXPERIENCE _________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
UNIVERSITY OF MICHIGAN LAW SCHOOL, Ann Arbor, Michigan Member, Teaching & Curriculum Committee, 2003-05 Clinical Advisory Committee, 2002-03 Volunteer, Street Law Program (youth day shelter educational & mentoring program), 2002-03 Founder & Coordinator, Staff Appreciation Event, 2003-06 UNIVERSITY OF HAIFA FACULTY OF LAW, Haifa, Israel Member, Teaching & Curriculum Committee, 1998-00 Student Affairs Committee, 1997-98 Student board, 1997-00 Founder & Coordinator, One-on-One, 1998-99 (1L-3L mentoring program) UNIVERSITY OF HAIFA FACULTY OF LAW, Haifa, Israel Teaching Assistant, Federal Income Tax, Fall 2001 Research Assistant, Evidence Law, 1999-00 Instructor, Legal Research & Writing (student-instructor excellence program), 1998-99
LANGUAGES _________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Fluent in English and Hebrew
Page 4 of 4