The Ohio State Entrepreneurial Business Law Journal has published four student notes on tax subjects:
- Christopher B. Coulles (J.D. 2012, Ohio State), Note, Mind the Tax Gap: How Increased Reporting Requirements Exposed the Political and Practical Challenge of Collecting Small Business Tax Debt, 6 Entrepren. Bus. L.J. 97 (2011).
- Brad Kaye (J.D. 2012, Ohio State), Note, Onshore Tax Shelters: How Small Businesses Can Be Hurt byFollowing Business Formation and Investment Laws, 6 Entrepren. Bus. L.J. 233 (2011).
- Jeremy M. Panno (J.D. 2012, Ohio State), A Value Added Tax in the United States: What it Could Mean for Small Business Owners, 6 Entrepren. Bus. L.J. 329 (2011).
- Sam J. Totino (J.D. 2012, Ohio State), The Importance of Proper Valuation in Transactions between an ESOP and the Selling Owner, 6 Entrepren. Bus. L.J. 360 (2011).
