Professor Mirit Eyal-Cohen joins the School of Law as Assistant Professor of Law, teaching courses in the law of taxation, including Federal Income Tax, Corporate Income Tax, and a seminar on Entrepreneurship and Tax Policy. Her research explores the intersection of tax law, entrepreneurship and small business, particularly with respect to historical, political and public choice aspects of various small business legal preferences.

Professor Eyal-Cohen received Bachelor of Laws (L.L.B.), Master of Laws (L.L.M., Magna cum laude) specializing in tax law, and Master of Arts (History of the Americas) degrees from Tel-Aviv University. In addition, she holds a doctorate in law (S.J.D.) from the University Of California School Of Law (Los Angeles, CA) focused on the development of small business taxation. Prior to joining Pitt law school, professor Eyal-Cohen served as a clerk to the Honorable Mark V. Holmes at the United States Tax Court (Washington, DC).  

Professor Eyal-Cohen won honors and awards for her research and scholarship including First Place in the California Supreme Court Historical Society Writing Competition. Her articles are published in top U.S. Law reviews such as Iowa Law Review, Hastings Law Journal, Rutgers Law Journal, California Legal History, and Pittsburgh Tax Review. These articles appeared on the Social Science Research Network (SSRN) Top Ten Download List for several areas, including Regulation, Legislation (Public Law), and Entrepreneurship & Finance. The articles can be downloaded at: http://ssrn.com/author=743955

Professor Eyal-Cohen served as senior articles editor of the UCLA Journal of International Law and Foreign Affairs and currently serves as a faculty advisor of the Pittsburgh Tax Review and a member of the Pitt Law Judicial Clerkship Committee.

Education

Specialization

• Taxation

Selected Publications

• Introducing A Progressive Schedule of Entrepreneurial Viability (Work in progress).
• Down-sizing The Little Guy Myth in Legal Definitions, 98 Iowa L. Rev. 1041 (2013) (59 page pdf). Also available on SSRN. 
• Why is Small Business the Chief Business of Congress? 43 Rutgers L. J. 1 (2012). Available on SSRN.
• When American Small Businessmen Hit the Jackpot: Taxes, Politics and the History of Organizational Choice in the 1950s, 6 Pitt Tax Rev. 1 (2008). Available on SSRN. 
• Preventive Tax Policy: Chief Justice Roger J. Traynor's Tax Philosophy, 59 Hastings L. J. 877 (2008). A version of this article also appeared in 3 Cal. Legal Hist. 155 (2008). Available on SSRN. 

Presentations:

• Presenter, “Down-sizing The Little Guy Myth in Legal Definitions,” Faculty Workshop, Case Western Reserve Univ. School of Law, (2011).
• Presenter, “The Advancement of National Minorities through Small Business Regulation,” International Law & Society, Israel, (2011).
• Presenter, “Size Doesn’t Matter: A Critical Analysis of Small Business Definitions,” Critical Tax Conference, Seton Hall Univ. School of Law, (2012).

SSRN Author Page

Selected Professional Activities

• Faculty Editor, Pittsburgh Tax Review.
• Member, American Society for Legal History.
• Member, ABA Tax Section.
• Member, Law & Society Association.
• Member, Israeli Law & Society Association.
• Member, American National Tax Association.