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About This Journal

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

The journal launched in 2011 to offer SJSU MST students an avenue for enriching their graduate tax learning by engaging with tax compliance, planning and policy areas through writing, editing and researching. The Contemporary Tax Journal also enables students and the MST Program to provide a community service through broader understanding of the tax law. Two sections of each journal provide this service - "Focus on Tax Policy" and "Tax Enlightenment." "Tax Enlightenments" explain current tax topics for readers of all levels of tax knowledge. Additional student-authored sections are “Feature” with summaries of one of the MST program’s four annual tax conferences, and “Tax Maven” where a student interviews a well-known person in the tax world. We hope students, practitioners and policymakers will find these articles insightful and helpful.