The Contemporary Tax Journal is a peer-reviewed journal published by the San Jose State University Masters of Science in Taxation (MST) Program in the Lucas Graduate School of Business. Published twice annually, this student managed online journal features work of SJSU MST students, as well as original articles from tax practitioners, academics and graduate students. See About This Journal for additional information about this publication.

Current Issue: Volume 7, Issue 1 (2018) The Contemporary Tax Journal Volume 7, No. 1 – Winter 2018

Full Issue

Front Matter

Tax Enlightenments



Latent Semantic Analysis: A Big Data Opportunity for Tax Research
Paul D. Hutchison Ph.D.; C. Elizabeth Plummer Ph.D., CPA; and Benjamin George Ph.D.



Summaries for the 2017 IRS-SJSU Small Business Tax Institute
Ruchi Chopra CPA, MBA; Ophelia Ding; Surbhi Doshi; Nilesh Lad CPA; and Sara Yaqin Sun

Focus on Tax Policy


Analysis of H.R.2551 - 115th Congress (2017-2018) - Student Loan Debt Relief Act
Soon-Young Apple, Debanjana Banerjee, Nilesh Lad, and Anna Li


Analysis of S.1352 - 115th Congress (2017-2018) Apprenticeship and Jobs Training Act of 2017
Veena Hemachandran, Katrina Jodrey, George (Peixuan) Liu, and Leigh Ann Moore

Tax Maven

Cover Page