Publications


The Forgotten Attribution Power


Alex Zhang

Yale Law Journal, vol. 135, 2026


The Other Taxation


Alex Zhang

Columbia Law Review, vol. 126, 2026


Fiscal Citizenship and Taxpayer Privacy


Alex Zhang

Columbia Law Review, vol. 125, 2025, pp. 235–318


The Origins of U.S. Territorial Taxation


Alex Zhang

Yale Law Journal Forum, vol. 134, 2025, pp. 556–96


Separation of Structures


Alex Zhang

Virginia Law Review, vol. 110, 2024, pp. 599–689


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


Alex Zhang

George Washington Law Review, vol. 92, 2024, pp. 179–247


Antidiscrimination and Tax Exemption


Alex Zhang

Cornell Law Review, vol. 107, 2022


Pandemics, Paid Sick Leaves, and Tax Institutions


Alex Zhang

Loyola University Chicago Law Journal, vol. 52, 2021


Ostracism and Democracy


Alex Zhang

New York University Law Review, vol. 96, 2021


The State and Local Tax Deduction and Fiscal Federalism


Alex Zhang

Tax Notes, vol. 168, 2020


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


Section 1033 Gain Deferral in the Time of COVID-19


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

Tax Notes, vol. 169, 2020