About


Alex Zhang is a lawyer and scholar of taxation.  He currently serves as an assistant professor of law at Emory University.  At Emory, he teaches Federal Income Taxation, Corporate Taxation, Partnership Taxation, and seminars that take historical, comparative, and philosophical approaches to tax policy.  His work has appeared in print and as forum essays from Columbia Law Review, Cornell Law Review, NYU Law Review, Virginia Law Review, Stanford Law Review, and Yale Law Journal.  It has been cited by the U.S. Supreme Court (in Moore v. United States, a key case about the federal taxing power). 
Alex’s research centers on taxation and democracy.  Recent articles explore the relationship between fiscal citizenship and transparency of income-tax records, the taxing powers of subnational governments like Native tribes and the territories, the roles of procedure and distributive discourse in shaping tax policy, tax subsidies for discrimination, and the doctrinal framework governing Congress’s authority to tax unrealized gains or wealth.  His scholarship aims to strengthen the discursive, institutional, and constitutional infrastructure that will foster tax-policy outcomes which better cohere with democracy and egalitarianism.  
He has an additional interest in using classical (i.e., ancient Greek and Roman) political theory and practices to illuminate today’s debate.  Recent works examine separation of powers, ostracism as an electoral mechanism, and scrutiny of public art and monuments.  
Before coming to Emory, Alex clerked for the Hon. William A. Fletcher on the United States Court of Appeals for the Ninth Circuit, and for the Hon. Guido Calabresi on the United States Court of Appeals for the Second Circuit.  He received his J.D. from Yale Law School, where he served as Managing Editor of the Yale Law Journal and won the Clifford L. Porter Prize in Taxation.  He earned a Ph.D. in Classics and Philosophy from Yale University.  

Publications


Fiscal Citizenship and Taxpayer Privacy


Alex Zhang

Columbia Law Review, 2025


The Origins of U.S. Territorial Taxation


Alex Zhang

Yale Law Journal Forum, vol. 134, 2024


Rethinking Eisner v. Macomber, and the Future of Structural Tax Reform


Alex Zhang

George Washington Law Review, vol. 92(1), 2024


Separation of Structures


Alex Zhang

Virginia Law Review, vol. 110, 2024


Antidiscrimination and Tax Exemption


Alex Zhang

Cornell Law Review, vol. 107, 2022


Ostracism and Democracy


Alex Zhang

New York University Law Review, vol. 96, 2021


Pandemics, Paid Sick Leaves, and Tax Institutions


Alex Zhang

Loyola University Chicago Law Journal, vol. 52, 2021


The Wealth Tax: Apportionment, Federalism, and Constitutionality


Alex Zhang

University of Pennsylvania Journal of Law and Social Change, vol. 23, 2020


Damnatio Memoriae and Black Lives Matter


Alex Zhang

Stanford Law Review Online, vol. 73, 2020


The State and Local Tax Deduction and Fiscal Federalism


Alex Zhang

Tax Notes, vol. 168, 2020


Section 1033 Gain Deferral in the Time of COVID-19


Lee Kelley, Kandyce L. Korotky, Jeffrey Zink, Alex Zhang

Tax Notes, vol. 169, 2020

Contact


Alex Zhang



Curriculum vitae