TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Sunday, August 25, 2013

Top 5 Tax Paper Downloads

SSRN LogoThere is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #4 and #5:

1.  [373 Downloads]  Measuring the Complexity of the Law: The United States Code, by Daniel Martin Katz (Michigan State) & Michael James Bommarito II (Bommarito Consulting, LLC)
2.  [248 Downloads]  Are Cryptocurrencies 'Super' Tax Havens?, by Omri Y. Marian (Florida)
3.  [231 Downloads]  Canada's Transfer Pricing Test in the Aftermath of GlaxoSmithKline Inc.: A Critique of the Reasonable Business Person Test, by Amir Pichhadze (S.J.D. 2013, Michigan)
4.  [195 Downloads]   The Tax Consequences of Partnership Break-Ups: A Primer on Partnership Sales and Liquidations, by Daniel L. Simmons (UC-Davis)
5.  [175 Downloads]   Employer Costs and Conflicts Under the Affordable Care Act, by Suja A. Thomas (Illinois) & Peter Molk (Illinois)

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