Tax research publication Tax Analysts announced this week the winners of its 2017 student writing competition.

The annual contest calls for current students enrolled law, business, or public policy programs to submit papers between 2,500 and 12,000 words on open questions in tax law or policy. Submissions are judged by Tax Analysts' editorial staff, with winners seeing their work published in publications Tax Notes, State Tax Notes, or Tax Notes International, as well as receiving a year-long subscription to said publications.

Winning entries include work from Shelby Miner, a student at UCLA School of Law, titled "The Use Tax Problem: Practicality or Propriety?" which proposes a four-factor presence nexus standard to address individual states' needs. Another entry by Ben Livni, a student at Loyola Law School, titled "The Storm of Cloud Computing Taxation," explores sales tax and cloud computing transactions.

The year's winning contestants are as follows:

State Tax Notes

  • Shelby Miner (UCLA)
  • Ben Livni (Loyola Law School)

Tax Notes

  • Zoe Nutter (University of Sydney Law School)
  • Christopher Massie (University of Illinois College of Law)
  • Jeremy Mandell (University of Illinois College of Law)

Tax Notes International

  • Milla Ivanova (Bond University)
  • Philippe Gamito (University of Oxford)
  • Rémi Gagnon (NYU School of Law)
Tax Analysts

For more on the competition, head to Tax Analysts' site here.

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