About the Journal


Born from the vision of the law students, the Columbia Journal of Tax Law provides a needed forum for academics, practitioners, and policymakers to explore ideas in tax law and policy. Unlike any other tax publication, the Journal aims to bridge the worlds of both theory and practice by targeting scholars, practitioners, and policymakers as its authors and audience.

The Journal is published two times a year. Each issue will aim to include scholarly articles, shorter pieces on hot-topic policy and practice subjects, and student notes.

Vision for the Journal

The Columbia Journal of Tax Law was founded to address the entire tax audience of scholars, practitioners, and policymakers in a single publication, a need that no other tax periodical currently meets. The Journal seeks to contribute meaningfully to the many pressing tax-related questions of our day. The Journal encourages tax experts to use this forum as a means of addressing cutting-edge tax issues.

Open Access Policy

The Columbia Journal of Tax Law is an open access journal which means that all content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles in this journal without asking prior permission from the publisher or the author (as of 2019). Authors retain their copyright and agree to license their articles with a Creative Commons “Attribution” License (CC-BY) unless otherwise noted.

All articles prior to 2019 are also available for users to read, download, copy, distribute, print, search, or link to the full texts free of charge, though permission for re-use will need to be obtained from the author, who holds the copyright.

The Columbia Journal of Tax Law is a no-fee journal. Authors are not charged for the publication of their articles.

Submission Information

The Journal warmly invites submissions from scholars, practitioners, policymakers, and students. Authors are encouraged to submit articles in MS Word format through ExpressO, by email or via the journal website Submission page, with their name, email address, and phone number in the message body, to taxjournal-articles@law.columbia.edu. Please see our Submissions page for more detailed information and guidelines.

Archiving Policy

Columbia Journal of Tax Law is archived in Columbia University’s Academic Commons. Academic Commons is Columbia University’s institutional repository, offering long-term public access to research shared by the Columbia community. A program of the Columbia University Libraries, Academic Commons provides secure, replicated storage for files in multiple formats. Academic Commons assigns a DOI and accurate metadata to each work to enhance discoverability.

Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.