TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Sunday, December 15, 2013

Top 5 Tax Paper Downloads

SSRN LogoThere is 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 #3 and #4:

  1. [308 Downloads]  Basic Gift and Estate Tax Treatment of Joint Tenancies, by Bridget J. Crawford (Pace) & Michael Epstein (Comerica Bank, Boca Raton, FL)
  2. [268 Downloads]  Revisiting the Tax Treatment of Citizens Abroad: Reconciling Principle and Practice, by Michael S. Kirsch (Notre Dame)
  3. [253 Downloads]  Missing Inaction: Internalizing Beneficial Omissions, by Adi Libson (Bar-ilan University)
  4. [235 Downloads]  Moving Money: International Financial Flows, Taxes, & Money Laundering, by Andrew P. Morriss (Alabama) & Richard K. Gordon (Case Western)
  5. [187 Downloads]  The Most Successful Tax Reform in History, by Bruce Bartlett

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