About


I am an Assistant Professor of Law at Emory University.  My teaching and research interests include federal income taxation, tax policy, partnership taxation, administrative law, and tax-exempt organizations.  I am particularly interested in how tax law and administration interact with and might vindicate foundational norms like equality, transparency, and antidiscrimination.  My research has been published by or will appear in print from Columbia Law Review, Virginia Law Review, Cornell Law Review, George Washington Law Review, and Tax Notes, and as forum essays from Yale Law Journal, Stanford Law Review, and NYU Law Review.
Before joining the Emory faculty, I clerked for the Honorable William A. Fletcher on the United States Court of Appeals for the Ninth Circuit, and for the Honorable Guido Calabresi on the Second Circuit.  I received a J.D. from Yale Law School, where I served as Managing Editor of the Yale Law Journal and won the Clifford L. Porter Prize in Taxation, as well as the Christopher E. Bergin Award from Tax Notes.  I received a PhD in Classics and Philosophy from Yale University.

Publications


Fiscal Citizenship and Taxpayer Privacy


Alex Zhang

Columbia Law Review, 2025


The Origins of U.S. Territorial Taxation


Alex Zhang

Yale Law Journal Forum, vol. 134, 2024


Rethinking Eisner v. Macomber, and the Future of Structural Tax Reform


Alex Zhang

George Washington Law Review, vol. 92(1), 2024


Separation of Structures


Alex Zhang

Virginia Law Review, vol. 110, 2024


Antidiscrimination and Tax Exemption


Alex Zhang

Cornell Law Review, vol. 107, 2022


Ostracism and Democracy


Alex Zhang

New York University Law Review, vol. 96, 2021


Pandemics, Paid Sick Leaves, and Tax Institutions


Alex Zhang

Loyola University Chicago Law Journal, vol. 52, 2021


The Wealth Tax: Apportionment, Federalism, and Constitutionality


Alex Zhang

University of Pennsylvania Journal of Law and Social Change, vol. 23, 2020


Damnatio Memoriae and Black Lives Matter


Alex Zhang

Stanford Law Review Online, vol. 73, 2020


The State and Local Tax Deduction and Fiscal Federalism


Alex Zhang

Tax Notes, vol. 168, 2020


Section 1033 Gain Deferral in the Time of COVID-19


Lee Kelley, Kandyce L. Korotky, Jeffrey Zink, Alex Zhang

Tax Notes, vol. 169, 2020

Contact


Alex Zhang



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