For the Press

Tax Analysts Announces Winners of Annual Student Writing Competition

July 18, 2017

Tax Analysts today announced the winners of its annual student writing competition for 2017.

To support tax education and encourage our future tax leaders, Tax Analysts sponsors an annual writing competition that enables students who win to publish a paper in Tax Notes, State Tax Notes, or Tax Notes International and receive a 12-month online subscription to all of these weekly magazines after graduation.

The first two winning papers published in this week’s State Tax Notes are by Shelby Miner, a student at UCLA School of Law, and Ben Livni, a student at Loyola Law School. Minor’s paper, titled “The Use Tax Problem: Practicality or Propriety?”, proposes a four-factor presence nexus standard that could be customized for each state’s specific needs. Livni’s paper, titled “The Storm of Cloud Computing Taxation,” discusses the sales tax as applied to cloud computing transactions.

The 2017 student writing competition winners are:

State Tax Notes

Shelby Miner



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


Students must be enrolled in a law, business, or public policy program to participate. Papers are between 2,500 and 12,000 words and focus on an unsettled question in federal, international, or U.S. state tax law or policy. Entries are blindly evaluated by the Tax Analysts editorial staff primarily on the basis of originality, readability, organization, reasoning, and overall quality of content.


For more information, please contact Shannon Meraw at 703-531-4835 or