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 2 (2023) The Contemporary Tax Journal Volume 12, No. 2 – Winter 2023

Full Issue

Front Matter

Tax Enlightenment


Focus on Tax Policy


California AB 1249, Sales Tax Holiday for School Supplies
Michelle Buchner and Aizhan Toibazarova


California SB 584, Short Term Rental
Khanh Le and Cheryl Gamat

Tax Maven

Cover page with picture of Tower Hall


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