Nicholas Lott (J.D. & MAcc 2025, BYU), New York, Amazon, and Company-Specific Tax Incentives: A Microcosm of a National Problem, 184 Tax Notes Fed. 2525 (Sept. 23, 2024):
In this article, Lott centers on the polarizing company-specific tax incentive that New York offered Amazon to entice it to construct its second headquarters in Long Island City. Through the lens of equity, efficiency, and simplicity, this article analyzes New York and Amazon’s agreement and then extrapolates the analysis to a broader analysis of all company specific tax incentives.
Nicholas Lott is a J.D./MAcc candidate at Brigham Young University and an associate editor at the BYU Law Review. He works in-house at SnapOne, a NASDAQ-listed technology firm, and upon graduation will join the legal team at Vinson & Elkins in Houston, Texas. When Lott is not working or studying, he enjoys spending time with his wife and preparing for the imminent arrival of their daughter.
2024 Honorable Mention: Luis de la Cruz (J.D. 2024, NYU)
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