TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Sunday, November 28, 2010

Top 5 Tax Paper Downloads

SSRNThere is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #2:

1.  [385 Downloads]  Unintended Consequences: How U.S. Tax Law Encourages Investment in Offshore Tax Havens, by David S. Miller (Cadwalader, New York)

2.  [189 Downloads]  Oy Yes, the Healthcare Penalty is Unconstitutional, by Steven J. Willis (Florida) & Nakku Chung (J.D. 2010, Florida)

3.  [177 Downloads]  Did Codification of Economic Substance Repeal the Partnership Anti-Abuse Rule?, by Howard Abrams (Emory)

4.  [176 Downloads]  Financing Long-Term Care After Health Care Reform, by Richard L. Kaplan (Illinois)

5.  [150 Downloads]  The Individual Mandate and the Taxing Power, by  Erik M. Jensen (Case Western)

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Following is part of an email sent by Prof. Willis to all 100+ graduate tax students at Florida:

Last week I published a second article on the Taxing Power constitutional issues regarding the Health Care penalty:

This is a supplement to my prior article from July. The second piece responds to remarks by Cal Johnson and Edward Kleinbard. It also adds some new arguments.

The prior article is available at:

The July piece is listed among the top 80 tax articles for all-time downloads. The second article is currently on several top ten “new downloads” lists, which cover only 60 days.

Posted by: anon | Nov 28, 2010 7:19:45 PM