Alex Zhang is an Assistant Professor of Law at Emory University.  His teaching and research interests include federal income taxation, tax policy, partnership taxation, administrative law, and tax-exempt organizations.  He is particularly interested in how tax law and administration interact with and might vindicate foundational norms like equality and antidiscrimination.  His research has been published by or is forthcoming from Virginia Law Review, Cornell Law Review, NYU Law Review Online, Stanford Law Review Online, and Tax Notes, among others.

Before joining the Emory faculty, Alex served as a law clerk to the Honorable William A. Fletcher on the United States Court of Appeals for the Ninth Circuit, and to the Honorable Guido Calabresi on the Second Circuit.  He received a JD from Yale Law School, where he 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.  He received a PhD in Classics and Philosophy from Yale University.


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


Alex Zhang


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