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 12, Issue 1 (2023) The Contemporary Tax Journal Volume 12, No. 1 – Spring 2023

Full Issue

Front Matter

Tax Enlightenment



Fun Tax Facts
Rachana Khandelwal


The 38th Annual TEI-SJSU High Tech Tax Institute Conference on Nov 7 – 8, 2022
Inessa Zlobina, Enas J. Al-Mais, Aizhan Toibazarova, and Tiago Iorio

Focus on Tax Policy


S. 3191 (117th Congress) – Everyday Philanthropist Act
Jakub Hench, Tiago Iorio, and Ronald Le

Tax Maven

Cover page with picture of Tower Hall


Student Editors
Enas J. Al-Mais
Dale Loepp, CPA