Dr. Sagit Leviner

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

Contact

לעמוד המרצה בעברית

About

Dr. Sagit Leviner is an executive adviser at the Bank of Israel Macroeconomic & Policy Division. She is also a senior lecturer with Ono Academic College Faculty of Law and Ono Academic College Faculty of Business Administration.

Dr. Leviner served as Senior Lecturer with SUNY Buffalo University Law School, New York, USA in 2010-2013 (tenure-track position) and as Senior Researcher with the United States Internal Revenue Service (IRS) National Office, Washington DC, USA in 2007-08. Dr. Leviner
was a Visiting Researcher at the Cegla Center for Interdisciplinary Research of Law, Tel Aviv University in 2008-09 (post-doc) and she interned at the Israel State Attorney’s Office, Fiscal Department, Jerusalem, in 2000-2001.

Dr. Leviner has won numerous awards and honors for her research and scholarship, including Israel’s Returning Scientist Grant (Excellence Basis). Her research has been published in leading journals such as the Columbia Journal of Tax Law, Virginia Tax Review, and Michigan Journal of Law Reform. It has been quoted by leading tax decision-makers, such as the head of the Australian Income Tax Commission, in US case law decisions, and in the annual report to the US Congress of the US Taxpayers’ Advocate.

Education

.S.J.D

Doctor of the Science of Laws (S.J.D.)., University of Michigan Law School, Ann Arbor, Michigan, USA, 2007

.LL.M

Master of Laws (LL.M.) University of Michigan Law School, Ann Arbor, Michigan, USA, 2002

.LL.B

Bachelor of Laws (LL.B.)., University of Haifa Faculty of Law, Israel

Teaching Areas

Tax Law, Corporate Law, International Taxation, Tax Policy

Research interests

Tax Policy, Corporate Taxation, Tax Enforcement, Tax & 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.