ד"ר Sagit Leviner

Senior lecturer in the Faculty of Business Administration and the Faculty of Law (joint appointment) in the field of tax policy

Contact

לעמוד המרצה בעברית

About

  • Senior Lecturer in Law, School of Law, University at Buffalo, New York, USA (2013-2010); Senior Researcher, US Federal Income Tax Commission (IRS), Office of General Counsel/Chief Research Office, Washington DC, USA (2007-08); Visiting researcher, Tsegala 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 series of awards and scholarships including: a recurring scientist grant (base of excellence). Her research has been published in leading journals such as: Columbia Journal of Tax Law, Virginia Tax Review, Michigan Journal of Law Reform. These studies have been cited by world renowned names The tax such as: the head of the Australian Income Tax Commission, in American case law, and in the annual report to the American Congress of the representative of the taxpayers in the USA.

Education

.S.J.D

in Law, University of Michigan, USA (2007).

.LL.M

in Law, University of Michigan, USA (2002).

.LL.B

in Law, Haifa University (2000).

Teaching Areas

Tax laws, international taxation, advanced tax issues.

Research interests

מדיניות מס, היבטים חברתיים של המס, אכיפה במסים, מס וגלובליזציה.

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.

CV

resume - PDF download