TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

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Sunday, April 13, 2014

Top 5 Tax Paper Downloads

Sunday, April 6, 2014

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 on SSRN, with a new #1 paper and a new paper debuting on the list at #5:

  1. [360 Downloads]  Submission to Finance Department on Implementation of FATCA in Canada, by Allison Christians (McGill) & Arthur J. Cockfield (Queen's)
  2. [293 Downloads]  As American as Apple Inc.: International Tax and Ownership Nationality, by Chris William Sanchirico (Pennsylvania)
  3. [287 Downloads]  2012 Developments in Connecticut Estate and Probate Law by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid & Riege, Hartford))
  4. [210 Downloads]  Deferral and Exemption of the Income of Foreign Subsidiaries: A Review of the Basic Analytics, by Alvin C. Warren (Harvard)
  5. [173 Downloads]  Exporting FATCA, by Joshua D. Blank (NYU) & Ruth Mason (Virginia)

April 6, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, March 30, 2014

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 on SSRN, with a new paper debuting on the list at #2:

  1. [466 Downloads]  The Economics of Tax Law, by Daniel Shaviro (NYU)
  2. [361 Downloads]  Submission to Finance Department on Implementation of FATCA in Canada, by Allison Christians (McGill) & Arthur J. Cockfield (Queen's)
  3. [283 Downloads]  2012 Developments in Connecticut Estate and Probate Law by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid & Riege, Hartford))
  4. [273 Downloads]  As American as Apple Inc.: International Tax and Ownership Nationality, by Chris William Sanchirico (Pennsylvania)
  5. [170 Downloads]  Deferral and Exemption of the Income of Foreign Subsidiaries: A Review of the Basic Analytics, by Alvin C. Warren (Harvard)

March 30, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, March 23, 2014

Top 5 Tax Paper Downloads

SSRN LogoThis week's list of the Top 5 Recent Tax Paper Downloads on SSRN is the same as last week's list, with some reshuffling of the order of the papers within the Top 5:

  1. [430 Downloads]  The Economics of Tax Law, by Daniel Shaviro (NYU)
  2. [276 Downloads]  2012 Developments in Connecticut Estate and Probate Law by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid & Riege, Hartford))
  3. [242 Downloads]  As American as Apple Inc.: International Tax and Ownership Nationality, by Chris William Sanchirico (Pennsylvania)
  4. [170 Downloads]  Deferral and Exemption of the Income of Foreign Subsidiaries: A Review of the Basic Analytics, by Alvin C. Warren (Harvard)
  5. [149 Downloads]  Big (Gay) Love: Has the IRS Legalized Polygamy?, by Anthony C. Infanti (Pittsburgh)

March 23, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, March 16, 2014

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 on SSRN, with three new papers debuting on the list at #3, #4, and #5:

  1. [399 Downloads]  The Economics of Tax Law, by Daniel Shaviro (NYU)
  2. [267 Downloads]  2012 Developments in Connecticut Estate and Probate Law by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid & Riege, Hartford))
  3. [217 Downloads]  As American as Apple Inc.: International Tax and Ownership Nationality, by Chris William Sanchirico (Pennsylvania)
  4. [147 Downloads]  Big (Gay) Love: Has the IRS Legalized Polygamy?, by Anthony C. Infanti (Pittsburgh)
  5. [145 Downloads]  Deferral and Exemption of the Income of Foreign Subsidiaries: A Review of the Basic Analytics, by Alvin C. Warren (Harvard)

March 16, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, March 9, 2014

Top 5 Tax Paper Downloads

SSRN LogoThis this week's list of the Top 5 Recent Tax Paper Downloads on SSRN is the same as last week's list:

  1. [367 Downloads]  The Economics of Tax Law, by Daniel Shaviro (NYU)
  2. [297 Downloads]  Important Developments in Federal Income Taxation, by Edward A. Morse (Creighton)
  3. [286 Downloads]  What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature, by Dhammika Dharmapala (Illinos)
  4. [261 Downloads]  ,2012 Developments in Connecticut Estate and Probate Law by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid & Riege, Hartford))
  5. [234 Downloads]  Understanding Income Tax Deferral, by Daniel I. Halperin (Harvard) & Alvin C. Warren (Harvard)

March 9, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, March 2, 2014

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 on SSRN, with a new paper debuting on the list at #4:

  1. [330 Downloads]  The Economics of Tax Law, by Daniel Shaviro (NYU)
  2. [287 Downloads]  Important Developments in Federal Income Taxation, by Edward A. Morse (Creighton)
  3. [268 Downloads]  What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature, by Dhammika Dharmapala (Illinos)
  4. [237 Downloads]  ,2012 Developments in Connecticut Estate and Probate Law by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid & Riege, Hartford))
  5. [221 Downloads]  Understanding Income Tax Deferral, by Daniel I. Halperin (Harvard) & Alvin C. Warren (Harvard)

March 2, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, February 23, 2014

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 on SSRN, with a new #1 paper and a paper returning to the list at #5:

  1. [270 Downloads]  The Economics of Tax Law, by Daniel Shaviro (NYU)
  2. [267 Downloads]  Important Developments in Federal Income Taxation, by Edward A. Morse (Creighton)
  3. [251 Downloads]  What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature, by Dhammika Dharmapala (Illinos)
  4. [196 Downloads]  Understanding Income Tax Deferral, by Daniel I. Halperin (Harvard) & Alvin C. Warren (Harvard)
  5. [143 Downloads]  Rolling the Dice: When Does Tax Avoidance Result in Tax Uncertainty?, by Scott Dyreng (Duke), Michelle Hanlon (MIT) & Edward L. Maydew (North Carolina)

February 23, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, February 16, 2014

Top 5 Tax Paper Downloads

Sunday, February 9, 2014

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 new papers debuting on the list at #3 and #5:

  1. [222 Downloads]  Important Developments in Federal Income Taxation, by Edward A. Morse (Creighton)
  2. [217 Downloads]  What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature, by Dhammika Dharmapala (Illinos)
  3. [192 Downloads]  The Economics of Tax Law, by Daniel Shaviro (NYU)
  4. [154 Downloads]  Understanding Income Tax Deferral, by Daniel I. Halperin (Harvard) & Alvin C. Warren (Harvard)
  5. [130 Downloads]  As Certain as Death and Taxes: Consumer Considerations of Bitcoin Transactions for When the IRS Comes Knocking, by Jennifer Isom (New Mexico)

February 9, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, February 2, 2014

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 a new paper debuting on the list at #5:

  1. [204 Downloads]  Important Developments in Federal Income Taxation, by Edward A. Morse (Creighton)
  2. [200 Downloads]  What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature, by Dhammika Dharmapala (Illinos)
  3. [164 Downloads]  Is the Tax Tide Turning Against the Rich?, by Bruce Bartlett
  4. [149 Downloads]  Sunshine, Stakeholders, and Executive Pay: A Regression-Discontinuity Approach, by Brian D. Galle (Boston College) & David I. Walker (Boston University)
  5. [127 Downloads]  Understanding Income Tax Deferral, by Daniel I. Halperin (Harvard) & Alvin C. Warren (Harvard)

February 2, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, January 19, 2014

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 paper debuting on the list at #5:

  1. [178 Downloads]  The Problem with Stuffing Allocations, by Andrew W. Needham (Cravath, New York)
  2. [150 Downloads]  Important Developments in Federal Income Taxation, by Edward A. Morse (Creighton)
  3. [136 Downloads]  Is the Tax Tide Turning Against the Rich?, by Bruce Bartlett
  4. [131 Downloads]  Sunshine, Stakeholders, and Executive Pay: A Regression-Discontinuity Approach, by Brian D. Galle (Boston College) & David I. Walker (Boston University)
  5. [130 Downloads]  What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature, by Dhammika Dharmapala (Illinos)

January 19, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, January 12, 2014

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 new papers debiting on the list at #3, #4, and #5:

  1. [150 Downloads]  The Problem with Stuffing Allocations, by Andrew W. Needham (Cravath, New York)
  2. [129 Downloads]  Sunshine, Stakeholders, and Executive Pay: A Regression-Discontinuity Approach, by Brian D. Galle (Boston College) & David I. Walker (Boston University)
  3. [123 Downloads]  Important Developments in Federal Income Taxation, by Edward A. Morse (Creighton)
  4. [120 Downloads]  Is the Tax Tide Turning Against the Rich?, by Bruce Bartlett
  5. [112 Downloads]  Brief of Prof. Kristin E. Hickman as Amicus Curiae in Support of Neither Party, United States v. Quality Stores, Inc. (United States Supreme Court), by Kristin E. Hickman (Minnesota)

January 12, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, January 5, 2014

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 debiting on the list at #4 and #5:

  1. [299 Downloads]  Revisiting the Tax Treatment of Citizens Abroad: Reconciling Principle and Practice, by Michael S. Kirsch (Notre Dame)
  2. [283 Downloads]  Moving Money: International Financial Flows, Taxes, & Money Laundering, by Andrew P. Morriss (Alabama) & Richard K. Gordon (Case Western)
  3. [207 Downloads]  The Most Successful Tax Reform in History, by Bruce Bartlett
  4. [135 Downloads]  The Problem with Stuffing Allocations, by Andrew W. Needham (Cravath, New York)
  5. [198 Downloads]  Sunshine, Stakeholders, and Executive Pay: A Regression-Discontinuity Approach, by Brian D. Galle (Boston College) & David I. Walker (Boston University)

January 5, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, December 29, 2013

Top 5 Tax Paper Downloads

Sunday, December 22, 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 paper debuting on the list at #5:

  1. [334 Downloads]  Basic Gift and Estate Tax Treatment of Joint Tenancies, by Bridget J. Crawford (Pace) & Michael Epstein (Comerica Bank, Boca Raton, FL)
  2. [279 Downloads]  Revisiting the Tax Treatment of Citizens Abroad: Reconciling Principle and Practice, by Michael S. Kirsch (Notre Dame)
  3. [252 Downloads]  Moving Money: International Financial Flows, Taxes, & Money Laundering, by Andrew P. Morriss (Alabama) & Richard K. Gordon (Case Western)
  4. [191 Downloads]  The Most Successful Tax Reform in History, by Bruce Bartlett
  5. [185 Downloads]  Hanging Together: A Multilateral Approach to Taxing Multinationals, by Reuven S. Avi-Yonah (Michigan)

December 22, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

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

December 15, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, December 8, 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 paper debuting on the list at #5:

  1. [774 Downloads]  Financial Planning for the Non-Retiree, by Richard L. Kaplan (Illinois)
  2. [286 Downloads]  Basic Gift and Estate Tax Treatment of Joint Tenancies, by Bridget J. Crawford (Pace) & Michael Epstein (Comerica Bank, Boca Raton, FL)
  3. [258 Downloads]  Revisiting the Tax Treatment of Citizens Abroad: Reconciling Principle and Practice, by Michael S. Kirsch (Notre Dame)
  4. [175 Downloads]  The Most Successful Tax Reform in History, by Bruce Bartlett
  5. [167 Downloads]  Hanging Together: A Multilateral Approach to Taxing Multinationals, by Reuven Avi-Yonah (Michigan)

December 8, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, December 1, 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 new papers debuting on the list at #3 and #5:

  1. [745 Downloads]  Financial Planning for the Non-Retiree, by Richard L. Kaplan (Illinois)
  2. [338 Downloads]  Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases, by Nancy A. McLaughlin & Stephen J. Small (Law Office of Stephen J. Small)
  3. [271 Downloads]  Basic Gift and Estate Tax Treatment of Joint Tenancies, by Bridget J. Crawford (Pace) & Michael Epstein (Comerica Bank, Boca Raton, FL)
  4. [246 Downloads]  Revisiting the Tax Treatment of Citizens Abroad: Reconciling Principle and Practice, by Michael S. Kirsch (Notre Dame)
  5. [169 Downloads]  The Most Successful Tax Reform in History, by Bruce Bartlett

December 1, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, November 17, 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 a new paper debuting on the list at #5:

  1. [675 Downloads]  Financial Planning for the Non-Retiree, by Richard L. Kaplan (Illinois)
  2. [321 Downloads]  Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases, by Nancy A. McLaughlin & Stephen J. Small (Law Office of Stephen J. Small)
  3. [293 Downloads]  Creating Cayman as an Offshore Financial Center: Structure & Strategy Since 1960, by Tony A. Freyer (Alabama) & Andrew P. Morriss (Alabama)
  4. [258 Downloads]  Transparent Predictions, by Tal Zarsky (University of Haifa)
  5. [222 Downloads]  Revisiting the Tax Treatment of Citizens Abroad: Reconciling Principle and Practice, by Michael S. Kirsch (Notre Dame)

November 17, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, November 10, 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 paper debuting on the list at #5.  The #1 paper is now #35 in all-time downloads among 9,621 tax papers:

November 10, 2013 in Poll, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, November 3, 2013

Top 5 Tax Paper Downloads

SSRN LogoThis week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list.  The #1 paper is now #35 in all-time downloads among 9,609 tax papers:

November 3, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, October 27, 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 paper returning to the list at #5:

October 27, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, October 20, 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 paper debuting on the list at #2:

October 20, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, October 13, 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 new papers debuting on the list at #4 and #5:

October 13, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, October 6, 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 new papers debuting on the list at #4 and #5:

October 6, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, September 29, 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 paper debuting on the list at #1:

September 29, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, September 22, 2013

Top 5 Tax Paper Downloads

Sunday, September 15, 2013

Top 5 Tax Paper Downloads

Sunday, September 8, 2013

Top 5 Tax Paper Downloads

Sunday, September 1, 2013

Top 5 Tax Paper Downloads

SSRN LogoThis week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some minor reshuffling of the order of the papers within the Top 5:

September 1, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

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)

August 25, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, August 18, 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 new papers debuting on the list at #2 and #5.  The #1 paper is now #154 in all-time downloads among 9,383 tax papers:

1.  [916 Downloads]  Taxation, Tyranny, and Theocracy: A Biblical Response to Susan Hamill, by Gary North
2.  [290 Downloads]  Measuring the Complexity of the Law: The United States Code, by Daniel Martin Katz (Michigan State) & Michael James Bommarito II (Bommarito Consulting, LLC)
3.  [254 Downloads]  Value Added Tax and Financial Services, by John Prebble (Victoria University of Wellington, Faculty of Law) & Sybrand van Schalkwyk (Staples Rodeway, Wellington, NZ)
4.  [219 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)
5.  [199 Downloads]  Are Cryptocurrencies 'Super' Tax Havens?, by Omri Y. Marian (Florida)

August 18, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, August 11, 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 paper debuting on the list at #3. The #1 paper is now #156 in all-time downloads among 9,379 tax papers:

1.  [910 Downloads]  Taxation, Tyranny, and Theocracy: A Biblical Response to Susan Hamill, by Gary North
2.  [251 Downloads]  Value Added Tax and Financial Services, by John Prebble (Victoria University of Wellington, Faculty of Law) & Sybrand van Schalkwyk (Staples Rodeway, Wellington, NZ)
3.  [191 Downloads]  Canada's Transfer Pricing Test in the Aftermath of GlaxoSmithKline Inc.: A Critique of the Reasonable Business Person Test, by Amir Pichhadze (S.ZJ.D. 2013, Michigan)
4.  [158 Downloads]  Apple Hearing: Observations from an Expert Witness, by J. Richard (Dick) Harvey (Villanova)
5.  [131 Downloads]  Charitable Contributions of Property: A Broken System Reimagined, by Roger Colinvaux (Catholic)

August 11, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, August 4, 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 new papers debuting on the list at #4 and #5. The #1 paper is now #159 in all-time downloads among 9,354 tax papers:

1.  [900 Downloads]  Taxation, Tyranny, and Theocracy: A Biblical Response to Susan Hamill, by Gary North
2.  [382 Downloads]  Startup Ltd.: Tax Planning and Initial Incorporation Location, by Susan C. Morse (Texas)
3.  [235 Downloads]  Value Added Tax and Financial Services, by John Prebble (Victoria University of Wellington, Faculty of Law) & Sybrand van Schalkwyk (Staples Rodeway, Wellington, NZ)
4.  [129 Downloads]  Apple Hearing: Observations from an Expert Witness, by J. Richard (Dick) Harvey (Villanova)
5.  [119 Downloads]  Charitable Contributions of Property: A Broken System Reimagined, by Roger Colinvaux (Catholic)

August 4, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, July 28, 2013

Top 5 Tax Paper Downloads

SSRNThis week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is now #163 in all-time downloads among 9,325 tax papers:

1.  [893 Downloads]  Taxation, Tyranny, and Theocracy: A Biblical Response to Susan Hamill, by Gary North
2.  [352 Downloads]  Startup Ltd.: Tax Planning and Initial Incorporation Location, by Susan C. Morse (Texas)
3.  [259 Downloads]  Federal Income and Wealth Transfer Taxation: What Happened and What Might Happen Next, by Gerry W. Beyer (Texas Tech) & Robert L. Moshman
4.  [226 Downloads]  Value Added Tax and Financial Services, by John Prebble (Victoria University of Wellington, Faculty of Law) & Sybrand van Schalkwyk (Staples Rodeway, Wellington, NZ)
5.  [206 Downloads]  Territoriality: For and Against, by Reuven S. Avi-Yonah (Michigan)

July 28, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, July 21, 2013

Top 5 Tax Paper Downloads

SSRNThis week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is now #168 in all-time downloads among 9,308 tax papers:

1.  [877 Downloads]  Taxation, Tyranny, and Theocracy: A Biblical Response to Susan Hamill, by Gary North
2.  [328 Downloads]  Startup Ltd.: Tax Planning and Initial Incorporation Location, by Susan C. Morse (UC-Hastings, moving to Texas)
3.  [241 Downloads]  Federal Income and Wealth Transfer Taxation: What Happened and What Might Happen Next, by Gerry W. Beyer (Texas Tech) & Robert L. Moshman
4.  [217 Downloads]  Value Added Tax and Financial Services, by John Prebble (Victoria University of Wellington, Faculty of Law) & Sybrand van Schalkwyk (Staples Rodeway, Wellington, NZ)
5.  [192 Downloads]  Territoriality: For and Against, by Reuven S. Avi-Yonah (Michigan)

July 21, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, July 14, 2013

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 #5. The #1 paper is now #172 in all-time downloads among 9,289 tax papers:

1.  [860 Downloads]  Taxation, Tyranny, and Theocracy: A Biblical Response to Susan Hamill, by Gary North
2.  [306 Downloads]  Startup Ltd.: Tax Planning and Initial Incorporation Location, by Susan C. Morse (UC-Hastings, moving to Texas)
3.  [218 Downloads]  Federal Income and Wealth Transfer Taxation: What Happened and What Might Happen Next, by Gerry W. Beyer (Texas Tech) & Robert L. Moshman
4.  [204 Downloads]  Value Added Tax and Financial Services, by John Prebble (Victoria University of Wellington, Faculty of Law) & Sybrand van Schalkwyk (Staples Rodeway, Wellington, NZ)
5.  [173 Downloads]  Territoriality: For and Against, by Reuven S. Avi-Yonah (Michigan)

July 14, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, July 7, 2013

Top 5 Tax Paper Downloads

Sunday, June 30, 2013

Top 5 Tax Paper Downloads

Sunday, June 23, 2013

Top 5 Tax Paper Downloads

Sunday, June 16, 2013

Top 5 Tax Paper Downloads

SSRNThere 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 #3, #4, and #5:

1.  [379 Downloads]  Through a Latte, Darkly: Starbucks' Window into Stateless Income Tax Planning, by Edward D. Kleinbard (USC)
2.  [246 Downloads]  Corporate Governance, Incentives, and Tax Avoidance, by Chris Armstrong (University of Pennsylvania, Wharton School), Jennifer L. Blouin (University of Pennsylvania, Wharton School), Alan D. Jagolinzer (University of Colorado, Leeds School of Business) &  David F. Larcker (Stanford University, Graduate School of Business)
3.  [187 Downloads]  Emerging Countries and the Taxation of Offshore Accounts, by Itai Grinberg (Georgetown)
4.  [167 Downloads]  The Good, the Bad and the Poor Man's Prenup: An Analysis of the Ohio Legacy Trust Act and What Asset Protection Trusts Will Mean for Ohio, by Kevin R. McKinnis (J.D. 2014, Cleveland State)
5.  [135 Downloads]  Taxes and Religion: The Hobby Lobby Contraceptive Cases, by Steven J. Willis (Florida)

June 16, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, June 9, 2013

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 #5:

1.  [373 Downloads]  Using a Sledgehammer to Crack a Nut: Why FATCA Will Not Stand, by Frederic Alain Behrens (J.D. 2013, Wisconsin)
2.  [324 Downloads]  Through a Latte, Darkly: Starbucks' Window into Stateless Income Tax Planning, by Edward D. Kleinbard (USC)
3.  [226 Downloads]  Corporate Governance, Incentives, and Tax Avoidance, by Chris Armstrong (University of Pennsylvania, Wharton School), Jennifer L. Blouin (University of Pennsylvania, Wharton School), Alan D. Jagolinzer (University of Colorado, Leeds School of Business) &  David F. Larcker (Stanford University, Graduate School of Business)
4.  [177 Downloads]  Beyond the Patents-Prizes Debate, by Daniel J. Hemel (J.D. Yale 2012) & Lisa Larrimore Ouellette (J.D. Yale 2011)
5.  [170 Downloads]  Emerging Countries and the Taxation of Offshore Accounts, by Itai Grinberg (Georgetown)

June 9, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, June 2, 2013

Top 5 Tax Paper Downloads

SSRNThere is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #3 and #5:

1.  [356 Downloads]  Using a Sledgehammer to Crack a Nut: Why FATCA Will Not Stand, by Frederic Alain Behrens (J.D. 2013, Wisconsin)
2.  [285 Downloads]  Through a Latte, Darkly: Starbucks' Window into Stateless Income Tax Planning, by Edward D. Kleinbard (USC)
3.  [255 Downloads]  Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax, by Harry Grubert (U.S. Treasury Department, Office of Tax Analysis) & Rosanne Altshuler (Rutgers University, Department of Economics)
4.  [208 Downloads]  Corporate Governance, Incentives, and Tax Avoidance, by Chris Armstrong (University of Pennsylvania, Wharton School), Jennifer L. Blouin (University of Pennsylvania, Wharton School), Alan D. Jagolinzer (University of Colorado, Leeds School of Business) &  David F. Larcker (Stanford University, Graduate School of Business)
5.  [169 Downloads]  Beyond the Patents-Prizes Debate, by Daniel J. Hemel (J.D. Yale 2012) & Lisa Larrimore Ouellette (J.D. Yale 2011)

June 2, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, May 26, 2013

Top 5 Tax Paper Downloads

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

1.  [345 Downloads]  Using a Sledgehammer to Crack a Nut: Why FATCA Will Not Stand, by Frederic Alain Behrens (J.D. 2013, Wisconsin)
2.  [314 Downloads]  The Supercharged IPO, by Victor Fleischer (Colorado; moving to San Diego) & Nancy Staudt (USC)
3.  [251 Downloads]  Was Blackstone's Initial Public Offering Too Good to Be True?: A Case Study in Closing Loopholes in the Partnership Tax Allocation Rules, by Emily Cauble (DePaul)
4.  [209 Downloads]  Through a Latte, Darkly: Starbucks' Window into Stateless Income Tax Planning, by Edward D. Kleinbard (USC)
5.  [173 Downloads]  Corporate Governance, Incentives, and Tax Avoidance, by Chris Armstrong (University of Pennsylvania, Wharton School), Jennifer L. Blouin (University of Pennsylvania, Wharton School), Alan D. Jagolinzer (University of Colorado, Leeds School of Business) &  David F. Larcker (Stanford University, Graduate School of Business)

May 26, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, May 19, 2013

Top 5 Tax Paper Downloads

SSRNThis week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:

1.  [333 Downloads]  Using a Sledgehammer to Crack a Nut: Why FATCA Will Not Stand, by Frederic Alain Behrens (J.D. 2013, Wisconsin)
2.  [306 Downloads]  The Supercharged IPO, by Victor Fleischer (Colorado; moving to San Diego) & Nancy Staudt (USC)
3.  [233 Downloads]  Was Blackstone's Initial Public Offering Too Good to Be True?: A Case Study in Closing Loopholes in the Partnership Tax Allocation Rules, by Emily Cauble (DePaul)
4.  [193 Downloads]  Recent Developments in Federal Income Taxation: The Year 2012, by Martin J. McMahon, Jr. (Florida), Ira B. Shepard (Houston) & Daniel L. Simmons (UC-Davis)
5.  [173 Downloads]  Reforming the Taxation of Retirement Income, by Richard L. Kaplan (Illinois)

May 19, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, May 12, 2013

Top 5 Tax Paper Downloads

SSRNThis week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:

1.  [306 Downloads]  Using a Sledgehammer to Crack a Nut: Why FATCA Will Not Stand, by Frederic Alain Behrens (J.D. 2013, Wisconsin)
2.  [277 Downloads]  The Supercharged IPO, by Victor Fleischer (Colorado; moving to San Diego) & Nancy Staudt (USC)
3.  [216 Downloads]  Was Blackstone's Initial Public Offering Too Good to Be True?: A Case Study in Closing Loopholes in the Partnership Tax Allocation Rules, by Emily Cauble (DePaul)
4.  [173 Downloads]  Recent Developments in Federal Income Taxation: The Year 2012, by Martin J. McMahon, Jr. (Florida), Ira B. Shepard (Houston) & Daniel L. Simmons (UC-Davis)
5.  [157 Downloads]  Reforming the Taxation of Retirement Income, by Richard L. Kaplan (Illinois)

May 12, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, May 5, 2013

Top 5 Tax Paper Downloads

SSRNThere is quite a bit of movment 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, #4, and #5:

1.  [272 Downloads]  Using a Sledgehammer to Crack a Nut: Why FATCA Will Not Stand, by Frederic Alain Behrens (J.D. 2013, Wisconsin)
2.  [269 Downloads]  The Supercharged IPO, by Victor Fleischer (Colorado; moving to San Diego) & Nancy Staudt (USC)
3.  [202 Downloads]  Was Blackstone's Initial Public Offering Too Good to Be True?: A Case Study in Closing Loopholes in the Partnership Tax Allocation Rules, by Emily Cauble (DePaul)
4.  [154 Downloads]  Recent Developments in Federal Income Taxation: The Year 2012, by Martin J. McMahon, Jr. (Florida), Ira B. Shepard (Houston) & Daniel L. Simmons (UC-Davis)
5.  [147 Downloads]  Reforming the Taxation of Retirement Income, by Richard L. Kaplan (Illinois)

May 5, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, April 28, 2013

Top 5 Tax Paper Downloads

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

1.  [346 Downloads]  Do Capital Income Taxes Hinder Growth?, by Chris William Sanchirico (Pennsylvania)
2.  [252 Downloads]  Thinking About Tax Malpractice: Outline and Hypotheticals, by Michael B. Lang (Chapman)
3.  [239 Downloads]  The Supercharged IPO, by Victor Fleischer (Colorado; moving to San Diego) & Nancy Staudt (USC)
4.  [182 Downloads]  Was Blackstone's Initial Public Offering Too Good to Be True?: A Case Study in Closing Loopholes in the Partnership Tax Allocation Rules, by Emily Cauble (DePaul)
5.  [164 Downloads]  Using a Sledgehammer to Crack a Nut: Why FATCA Will Not Stand, by Frederic Alain Behrens (J.D. 2013, Wisconsin)

April 28, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, April 21, 2013

Top 5 Tax Paper Downloads

SSRNThere is a bit of movment in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #328 in all-time downloads among 9095 tax papers:

1.  [592 Downloads]  Wealth Transfer Tax Planning for 2013 and Beyond, by John A. Miller (Idaho) & Jeffrey A. Maine (Maine)
2.  [438 Downloads]  Fundamentals of Gift Tax, by Mark Powell (Chapman) & Andrea Kushner Ross (Karlin & Peebles, Beverly Hills, CA)
3.  [337 Downloads]  Do Capital Income Taxes Hinder Growth?, by Chris William Sanchirico (Pennsylvania)
4.  [228 Downloads]  Thinking About Tax Malpractice: Outline and Hypotheticals, by Michael B. Lang (Chapman)
5.  [218 Downloads]  The Supercharged IPO, by Victor Fleischer (Colorado; moving to San Diego) & Nancy Staudt (USC)

April 21, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)