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1 Colum. J. Tax L. [i] (2010)

handle is hein.journals/colujoutl1 and id is 1 raw text is: FOREWORD

I would like to congratulate the editors and staff of the Columbia
Journal of Tax Law on their inaugural edition. It is very exciting for me to
participate in the birth of a new journal in an area of such importance to
financial and economic policy.
This inaugural issue makes several important contributions to tax
scholarship. Professor Karen Burke's analysis of carried interest reform
examines the technical and policy implications of one of the leading
proposals to reshape Subchapter K. Professor Lawrence Zelenak's essay
thoughtfully juxtaposes the increasing complexity of the U.S. tax code with
technological advances that have enhanced the computational capabilities
of taxpayers. Professor Wei Cui advances the first scholarly treatment of
establishment, a concept in domestic Chinese tax law of substantial
import to the future of foreign portfolio investment in one of the world's
most important emerging markets.
We are proud of the new addition to Columbia Law School's
family of scholarly publications. I look forward to future issues of the
Columbia Journal of Tax Law and the insights it will contribute to tax law
and policy.
David M. Schizer
Dean and Lucy G. Moses Professor of Law
Columbia Law School
February 2010

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