Columbia Journal Of Tax Law Publishes New Issue

The Columbia Journal of Tax Law has published Vol. 12, No. 2 (Summer 2021):

• David Hasen (Florida; Google Scholar), Debt and Taxes, 12 Colum. J. Tax L. 89 (2021)
• Henry Ordower (St. Louis), Uniform International Tax Collection and Distribution For Global Development, A Utopian BEPS Alternative, 12 Colum. J. Tax L. 126 (2021)

• Susannah Kroeber (J.D. 2021, Columbia), Note, The Case For Over-Withholding Federal Income Tax: Benefits To Low-Income Taxpayers, 12 Colum. J. Tax L. 1 (2020)