TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Sunday, February 7, 2016

The 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, with some minor reshuffling within the Top 5:

  1. [346 Downloads]  Conservation Easements and the Valuation Conundrum, by Nancy McLaughlin (Utah)
  2. [268 Downloads]  Uncle Sam Wants … Who? A Global Perspective on Citizenship Taxation, by Allison Christians (McGill)
  3. [194 Downloads]  Are Corporate Inversions Good for Shareholders?, by Anton Babkin (Wisconsin), Brent Glover (Carnegie Mellon) & Oliver Levine (Wisconsin)
  4. [190 Downloads]  Profit Shifting Of U.S. Multinationals, by Tim Dowd (Joint Committee on Taxation), Paul Landefeld (Joint Committee on Taxation) & Anne Moore (Joint Committee on Taxation)
  5. [158 Downloads]  Crummey Delivers Another Knockout Punch To The IRS, by Phyllis C. Taite (Florida A&M)

February 7, 2016 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, January 31, 2016

The 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 #2 and #5:

  1. [332 Downloads]  Conservation Easements and the Valuation Conundrum, by Nancy McLaughlin (Utah)
  2. [213 Downloads]  Uncle Sam Wants … Who? A Global Perspective on Citizenship Taxation, by Allison Christians (McGill)
  3. [170 Downloads]  Profit Shifting Of U.S. Multinationals, by Tim Dowd (Joint Committee on Taxation), Paul Landefeld (Joint Committee on Taxation) & Anne Moore (Joint Committee on Taxation)
  4. [162 Downloads]  Are Corporate Inversions Good for Shareholders?, by Anton Babkin (Wisconsin), Brent Glover (Carnegie Mellon) & Oliver Levine (Wisconsin)
  5. [141 Downloads]  Crummey Delivers Another Knockout Punch To The IRS, by Phyllis C. Taite (Florida A&M)

January 31, 2016 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, January 24, 2016

The 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. [346 Downloads]  The Three Causes of Inversions: Reflections on Pfizer/Allergan and Notice 2015-79, by Reuven Avi-Yonah (Michigan)
  2. [288 Downloads]  Conservation Easements and the Valuation Conundrum, by Nancy McLaughlin (Utah)
  3. [145 Downloads]  Are Corporate Inversions Good for Shareholders?, by Anton Babkin (Wisconsin), Brent Glover (Carnegie Mellon) & Oliver Levine (Wisconsin)
  4. [123 Downloads]  Inversions and Competitiveness: Reflections in the Wake of Pfizer/Allergan, by Reuven Avi-Yonah (Michigan) & Omri Marian (UC-Irvine)
  5. [118 Downloads]  Profit Shifting Of U.S. Multinationals, by Tim Dowd (Joint Committee on Taxation), Paul Landefeld (Joint Committee on Taxation) & Anne Moore (Joint Committee on Taxation)

January 24, 2016 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, January 17, 2016

The 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. [319 Downloads]  The Three Causes of Inversions: Reflections on Pfizer/Allergan and Notice 2015-79, by Reuven Avi-Yonah (Michigan)
  2. [266 Downloads]  Conservation Easements and the Valuation Conundrum, by Nancy McLaughlin (Utah)
  3. [162 Downloads]  Transfer Pricing Challenges in the Cloud, by Orly Mazur (SMU)
  4. [125 Downloads]  Are Corporate Inversions Good for Shareholders?, by Anton Babkin (Wisconsin), Brent Glover (Carnegie Mellon) & Oliver Levine (Wisconsin)
  5. [111 Downloads]  Inversions and Competitiveness: Reflections in the Wake of Pfizer/Allergan, by Reuven Avi-Yonah (Michigan) & Omri Marian (UC-Irvine)

January 17, 2016 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, January 10, 2016

The 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:

  1. [293 Downloads]  The Three Causes of Inversions: Reflections on Pfizer/Allergan and Notice 2015-79, by Reuven Avi-Yonah (Michigan)
  2. [173 Downloads]  The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond, by Kimberly A. Clausing (Reed College)
  3. [169 Downloads]  Conservation Easements and the Valuation Conundrum, by Nancy A. McLaughlin (Utah)
  4. [153 Downloads]  Transfer Pricing Challenges in the Cloud, by Orly Mazur (SMU)
  5. [104 Downloads]  Are Corporate Inversions Good for Shareholders?, by Anton Babkin (Wisconsin), Brent Glover (Carnegie Mellon) & Oliver Levine (Wisconsin)

January 10, 2016 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, January 3, 2016

The 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. [278 Downloads]  The Three Causes of Inversions: Reflections on Pfizer/Allergan and Notice 2015-79, by Reuven Avi-Yonah (Michigan)
  2. [204 Downloads]  The State Administration Of International Tax Avoidance, by Omri Y. Marian (UC-Irvine)
  3. [160 Downloads]  The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond, by Kimberly A. Clausing (Reed College)
  4. [143 Downloads]  Transfer Pricing Challenges in the Cloud, by Orly Mazur (SMU)
  5. [66 Downloads]  Are Corporate Inversions Good for Shareholders?, by Anton Babkin (Wisconsin), Brent Glover (Carnegie Mellon) & Oliver Levine (Wisconsin)

January 3, 2016 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, December 27, 2015

The Top 5 Tax Paper Downloads

Sunday, December 20, 2015

The 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. [230 Downloads]  The Three Causes of Inversions: Reflections on Pfizer/Allergan and Notice 2015-79, by Reuven Avi-Yonah (Michigan)
  2. [182 Downloads]  The State Administration Of International Tax Avoidance, by Omri Y. Marian (UC-Irvine)
  3. [135 Downloads]  The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond, by Kimberly A. Clausing (Reed College)
  4. [113 Downloads]  Transfer Pricing Challenges in the Cloud, by Orly Mazur (SMU)
  5. [105 Downloads]  Revisiting the Taxation of Fringe Benefits, by Jay A. Soled (Rutgers) & Kathleen DeLaney Thomas (North Carolina)

December 20, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, December 13, 2015

The 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 a new paper debuting on the list at #5:

  1. [252 Downloads]  2015 Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases, by Nancy A. McLaughlin (Utah) & Steven J. Small (Law Office of Stephen J. Small, Newton, MA)
  2. [195 Downloads]  The Three Causes of Inversions: Reflections on Pfizer/Allergan and Notice 2015-79, by Reuven Avi-Yonah (Michigan)
  3. [177 Downloads]  Friends with Tax Benefits: Apple's Cautionary Tale, by Allison Christians (McGill)
  4. [163 Downloads]  The State Administration Of International Tax Avoidance, by Omri Y. Marian (UC-Irvine)
  5. [120 Downloads]  The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond, by Kimberly A. Clausing (Reed College)

December 13, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, December 6, 2015

The 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, #4, and #5:

  1. [402 Downloads]  Big Data and Tax Haven Secrecy, by Arthur J. Cockfield (Queen's University)
  2. [232 Downloads]  2015 Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases, by Nancy A. McLaughlin (Utah) & Steven J. Small (Law Office of Stephen J. Small, Newton, MA)
  3. [151 Downloads]  Friends with Tax Benefits: Apple's Cautionary Tale, by Allison Christians (McGill)
  4. [148 Downloads]  The State Administration Of International Tax Avoidance, by Omri Y. Marian (UC-Irvine)
  5. [145 Downloads]  The Three Causes of Inversions: Reflections on Pfizer/Allergan and Notice 2015-79, by Reuven Avi-Yonah (Michigan)

December 6, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, November 29, 2015

The 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. [416 Downloads]  Income Tax Deductions for Charitable Bequests of IRD, by Christopher R. Hoyt (UMKC)
  2. [388 Downloads]  Big Data and Tax Haven Secrecy, by Arthur J. Cockfield (Queen's University)
  3. [300 Downloads]  Too Big to Tax? Vanguard and the Arm’s Length Standard, by Reuven Avi-Yonah (Michigan)
  4. [215 Downloads]  2015 Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases, by Nancy A. McLaughlin (Utah) & Steven J. Small (Law Office of Stephen J. Small, Newton, MA)
  5. [164 Downloads]  A New Estate Tax: Eliminating the Step-Up in Basis at Death, , by Sean McElroy (J.D. 2016, Stanford)

November 29, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, November 22, 2015

The 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:

  1. [403 Downloads]  Income Tax Deductions for Charitable Bequests of IRD, by Christopher R. Hoyt (UMKC)
  2. [360 Downloads]  Big Data and Tax Haven Secrecy, by Arthur J. Cockfield (Queen's University)
  3. [311 Downloads]  2014 Developments in Connecticut Estate and Probate Law, by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid and Riege, Hartford)
  4. [223 Downloads]  Too Big to Tax? Vanguard and the Arm’s Length Standard, by Reuven Avi-Yonah (Michigan)
  5. [199 Downloads]  2015 Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases, by Nancy A. McLaughlin (Utah) & Steven J. Small (Law Office of Stephen J. Small, Newton, MA)

November 22, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, November 15, 2015

The 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:

  1.  [384 Downloads]  Income Tax Deductions for Charitable Bequests of IRD, by Christopher R. Hoyt (UMKC)
  2.  [336 Downloads]  Big Data and Tax Haven Secrecy, by Arthur J. Cockfield (Queen's University)
  3.  [306 Downloads]  2014 Developments in Connecticut Estate and Probate Law, by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid and Riege, Hartford)
  4.  [204 Downloads]  Too Big to Tax? Vanguard and the Arm’s Length Standard, by Reuven Avi-Yonah (Michigan)
  5.  [173 Downloads]  2015 Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases, by Nancy A. McLaughlin (Utah) & Steven J. Small (Law Office of Stephen J. Small, Newton, MA)

November 15, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, November 8, 2015

The 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, with some minor reshuffling of the order of the papers within the Top 5:

  1. [325 Downloads]  Income Tax Deductions for Charitable Bequests of IRD, by Christopher R. Hoyt (UMKC)
  2. [299 Downloads]  Big Data and Tax Haven Secrecy, by Arthur J. Cockfield (Queen's University)
  3. [289 Downloads]  2014 Developments in Connecticut Estate and Probate Law, by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid and Riege, Hartford)
  4. [261 Downloads]  Breaking BEPS: The New International Tax Diplomacy, by Itai Grinberg (Georgetown)
  5. [249 Downloads]  The One Hundredth Anniversary of the Federal Estate Tax: It's Time to Renew Our Vows, by Paul L. Caron (Pepperdine)

November 8, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, November 1, 2015

The 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 paper returning to the list at #5:

  1. [306 Downloads]  Income Tax Deductions for Charitable Bequests of IRD, by Christopher R. Hoyt (UMKC)
  2. [286 Downloads]  2014 Developments in Connecticut Estate and Probate Law, by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid and Riege, Hartford)
  3. [272 Downloads]  Big Data and Tax Haven Secrecy, by Arthur J. Cockfield (Queen's University)
  4. [245 Downloads]  The One Hundredth Anniversary of the Federal Estate Tax: It's Time to Renew Our Vows, by Paul L. Caron (Pepperdine)
  5. [242 Downloads]  Breaking BEPS: The New International Tax Diplomacy, by Itai Grinberg (Georgetown)

November 1, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, October 25, 2015

The Top 5 Tax Paper Downloads

Sunday, October 18, 2015

The Top 5 Tax Paper Downloads

Sunday, October 11, 2015

The 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 paper returning to the list at #5:

  1. [314 Downloads]  An Introduction to Conservation Easements in the United States: A Simple Concept and a Complicated Mosaic of Law, by Federico Cheever (Denver) & Nancy A. McLaughlin (Utah)
  2. [268 Downloads]  2014 Developments in Connecticut Estate and Probate Law, by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid and Riege, Hartford)
  3. [219 Downloads]  The One Hundredth Anniversary of the Federal Estate Tax: It's Time to Renew Our Vows, by Paul L. Caron (Pepperdine)
  4. [194 Downloads]  Breaking BEPS: The New International Tax Diplomacy, by Itai Grinberg (Georgetown)
  5. [158 Downloads]  Are We Trapped By Our Capital Gains?, by Reuven Avi-Yonah (Michigan) & Dima Zelik (Michigan)

October 11, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, October 4, 2015

The Top 5 Tax Paper Downloads

Sunday, September 27, 2015

The Top 5 Tax Paper Downloads

Sunday, September 20, 2015

The Top 5 Tax Paper Downloads

Sunday, September 13, 2015

The Top 5 Tax Paper Downloads

Sunday, September 6, 2015

The Top 5 Tax Paper Downloads

Sunday, August 30, 2015

The Top 5 Tax Paper Downloads

Sunday, August 23, 2015

The Top 5 Tax Paper Downloads

Sunday, August 16, 2015

The Top 5 Tax Paper Downloads

Sunday, August 9, 2015

The Top 5 Tax Paper Downloads

Sunday, August 2, 2015

The 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. [290 Downloads]  Capital Accounts in LLCs and in Partnerships: Powerful Default Rules and Potential Tax Significance, by Donald Weidner (Dean, Florida State)
  2. [140 Downloads]  How I Learned to Stop Worrying and Love Our Homeowner Tax Rules, by David Hasen (Colorado)
  3. [131 Downloads]  Safe Harbors, Sure Shipwrecks, by Susan Morse (Texas)
  4. [129 Downloads]  The International Tax Regime — A Centennial Reconsideration, by Reuven Avi-Yonah (Michigan)
  5. [95 Downloads]  Reforming REIT Taxation (Or Not), by Brad Borden (Brooklyn)

August 2, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, July 26, 2015

The 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. [226 Downloads]  Capital Accounts in LLCs and in Partnerships: Powerful Default Rules and Potential Tax Significance, by Donald J. Weidner (Dean, Florida State)
  2. [200 Downloads]  Reducing Inequality With A Retrospective Tax On Capital, by James Kwak (Connecticut)
  3. [132 Downloads]  How I Learned to Stop Worrying and Love Our Homeowner Tax Rules, by David Hasen (Colorado)
  4. [109 Downloads]  Safe Harbors, Sure Shipwrecks, by Susan C. Morse (Texas)
  5. [107 Downloads]  The International Tax Regime — A Centennial Reconsideration, by Reuven S. Avi-Yonah (Michigan)

July 26, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, July 19, 2015

The 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. [200 Downloads]  Citizenship Taxation, by Ruth Mason (Virginia)
  2. [196 Downloads]  Reducing Inequality With A Retrospective Tax On Capital, by James Kwak (Connecticut)
  3. [151 Downloads]  Capital Accounts in LLCs and in Partnerships: Powerful Default Rules and Potential Tax Significance, by Donald J. Weidner (Dean, Florida State)
  4. [106 Downloads]  How I Learned to Stop Worrying and Love Our Homeowner Tax Rules, by David Hasen (Colorado)
  5. [101 Downloads]  Safe Harbors, Sure Shipwrecks, by Susan C. Morse (Texas)

July 19, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, July 12, 2015

The 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:

  1. [395 Downloads]  Taxation of E-Commerce, by Orkhan Abdulkarimli (Baku State)
  2. [339 Downloads]  Trust Decanting: A Sale Without Gain Realization, by Jason Kleinman (Herrick, New York)
  3. [193 Downloads]  Reducing Inequality With A Retrospective Tax On Capital, by James Kwak (Connecticut)
  4. [190 Downloads]  Citizenship Taxation, by Ruth Mason (Virginia)
  5. [178 Downloads]  What Does Voluntary Tax Compliance Mean?: A Government Perspective, by J. T. Manhire (Texas A&M)

July 12, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, July 5, 2015

The 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:

  1. [385 Downloads]  Taxation of E-Commerce, by Orkhan Abdulkarimli (Baku State)
  2. [317 Downloads]  Trust Decanting: A Sale Without Gain Realization, by Jason Kleinman (Herrick, New York)
  3. [189 Downloads]  Reducing Inequality With A Retrospective Tax On Capital, by James Kwak (Connecticut)
  4. [181 Downloads]  Citizenship Taxation, by Ruth Mason (Virginia)
  5. [167 Downloads]  What Does Voluntary Tax Compliance Mean?: A Government Perspective, by J. T. Manhire (U.S. Treasury Department)

July 5, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, June 28, 2015

The 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:

  1. [369 Downloads]  Taxation of E-Commerce, by Orkhan Abdulkarimli (Baku State)
  2. [304 Downloads]  Trust Decanting: A Sale Without Gain Realization, by Jason Kleinman (Herrick, New York)
  3. [184 Downloads]  Reducing Inequality With A Retrospective Tax On Capital, by James Kwak (Connecticut)
  4. [171 Downloads]  Citizenship Taxation, by Ruth Mason (Virginia)
  5. [158 Downloads]  What Does Voluntary Tax Compliance Mean?: A Government Perspective, by J. T. Manhire (U.S. Treasury Department)

June 28, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, June 21, 2015

The 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:

  1. [357 Downloads]  Taxation of E-Commerce, by Orkhan Abdulkarimli (Baku State)
  2. [281 Downloads]  Trust Decanting: A Sale Without Gain Realization, by Jason Kleinman (Herrick, New York)
  3. [180 Downloads]  Reducing Inequality With A Retrospective Tax On Capital, by James Kwak (Connecticut)
  4. [164 Downloads]  Citizenship Taxation, by Ruth Mason (Virginia)
  5. [143 Downloads]  What Does Voluntary Tax Compliance Mean?: A Government Perspective, by J. T. Manhire (U.S. Treasury Department)

June 21, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, June 14, 2015

The 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:

  1. [335 Downloads]  Taxation of E-Commerce, by Orkhan Abdulkarimli (Baku State)
  2. [175 Downloads]  Trust Decanting: A Sale Without Gain Realization, by Jason Kleinman (Herrick, New York)
  3. [171 Downloads]  Reducing Inequality With A Retrospective Tax On Capital, by James Kwak (Connecticut)
  4. [152 Downloads]  Citizenship Taxation, by Ruth Mason (Virginia)
  5. [135 Downloads]  What Does Voluntary Tax Compliance Mean?: A Government Perspective, by J. T. Manhire (U.S. Treasury Department)

June 14, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, June 7, 2015

The 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. [287 Downloads]  Taxation of E-Commerce, by Orkhan Abdulkarimli (Baku State)
  2. [206 Downloads]  Tax Compliance as a Wicked System, by J. T. Manhire (U.S. Treasury Department)
  3. [166 Downloads]  Reducing Inequality With A Retrospective Tax On Capital, by James Kwak (Connecticut)
  4. [144 Downloads]  Citizenship Taxation, by Ruth Mason (Virginia)
  5. [123 Downloads]  What Does Voluntary Tax Compliance Mean?: A Government Perspective, by J. T. Manhire (U.S. Treasury Department)

June 7, 2015 in Legal Education, Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, May 31, 2015

The 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 #3, #4, and #5:

  1. [223 Downloads]  Taxation of E-Commerce, by Orkhan Abdulkarimli (Baku State)
  2. [181 Downloads]  Tax Compliance as a Wicked System, by J. T. Manhire (U.S Treasury Department)
  3. [143 Downloads]  Reducing Inequality With A Retrospective Tax On Capital, by James Kwak (Connecticut)
  4. [124 Downloads]  The Un-Precedented Tax Court, by Andy Grewal (Iowa)
  5. [113 Downloads]  Citizenship Taxation, by Ruth Mason (Virginia)

May 31, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, May 24, 2015

The 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:

  1. [271 Downloads]  The Historical Origins of the Debt-Equity Distinction, by Camden Hutchison (Wisconsin)
  2. [223 Downloads]  Taxation of E-Commerce, by Orkhan Abdulkarimli (Baku State)
  3. [201 Downloads]  Scholarship Against Desire, by Shari Motro (Richmond)
  4. [170 Downloads]  Tax Compliance as a Wicked System, by J. T. Manhire (U.S Treasury Department)
  5. [127 Downloads]  Believing in Life After Loving: IRS Regulation of Tax Preparers, by Alex H Levy (NYU)

May 24, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, May 17, 2015

The 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. [250 Downloads]  The Historical Origins of the Debt-Equity Distinction, by Camden Hutchison (Wisconsin)
  2. [231 Downloads]  Using the 'Smart Return' to Reduce Tax Evasion, by Joseph Bankman (Stanford), Clifford Nass (Stanford) & Joel Slemrod (Michigan)
  3. [186 Downloads]  Scholarship Against Desire, by Shari Motro (Richmond)
  4. [162 Downloads]  Tax Compliance as a Wicked System, by J. T. Manhire (U.S Treasury Department)
  5. [118 Downloads]  Believing in Life After Loving: IRS Regulation of Tax Preparers, by Alex H Levy (NYU)

May 17, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, May 10, 2015

The 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. [215 Downloads]  The Historical Origins of the Debt-Equity Distinction, by Camden Hutchison (Wisconsin)
  2. [213 Downloads]  Using the 'Smart Return' to Reduce Tax Evasion, by Joseph Bankman (Stanford), Clifford Nass (Stanford) & Joel Slemrod (Michigan)
  3. [179 Downloads]  Scholarship Against Desire, by Shari Motro (Richmond)
  4. [129 Downloads]  Tax Compliance as a Wicked System, by J. T. Manhire (U.S Treasury Department)
  5. [121 Downloads]  Tax Account Misstatements and the PCAOB's Restrictions on Auditors’ Tax Services, by Clive Lennox (Nanyang Technological University)

May 10, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, May 3, 2015

The 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. [247 Downloads]  Can Sharing Be Taxed?, by Shu-Yi Oei (Tulane) & Diane M. Ring (Boston College)
  2. [199 Downloads]  Using the 'Smart Return' to Reduce Tax Evasion, by Joseph Bankman (Stanford), Clifford Nass (Stanford) & Joel Slemrod (Michigan)
  3. [188 Downloads]  The Historical Origins of the Debt-Equity Distinction, by Camden Hutchison (Wisconsin)
  4. [171 Downloads]  Scholarship Against Desire, by Shari Motro (Richmond)
  5. [126 Downloads]  Fairness and Taxation in a Globalized World, by Sigrid Hemels (Eramus)

May 3, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, April 26, 2015

The 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. [271 Downloads]  The U.S. Foreign Account Tax Compliance Act: American Legal Imperialism?, by Bruce W. Bean (Michigan State) & Abbey Wright Farnsworth
  2. [252 Downloads]  Recent Developments in Federal Income Taxation: The Year 2014, by Martin J. McMahon Jr. (Florida), Bruce A. McGovern (South Texas) & Ira B. Shepard (Houston)
  3. [217 Downloads]  Can Sharing Be Taxed?, by Shu-Yi Oei (Tulane) & Diane M. Ring (Boston College)
  4. [176 Downloads]  Using the 'Smart Return' to Reduce Tax Evasion, by Joseph Bankman (Stanford), Clifford Nass (Stanford) & Joel Slemrod (Michigan)
  5. [169 Downloads]  The Historical Origins of the Debt-Equity Distinction, by Camden Hutchison (Wisconsin)

April 26, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, April 19, 2015

The 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. [312 Downloads]  Cancellation of Debt and Related Transactions, by Douglas A. Kahn (Michigan) & Jeffrey H. Kahn (Florida State)
  2. [258 Downloads]  Abusive Tax Avoidance and Institutional Corruption: The Responsibilities of Tax Professionals, by Gillian Brock (Harvard) & Hamish Russell (Toronto)
  3. [255 Downloads]  The U.S. Foreign Account Tax Compliance Act: American Legal Imperialism?, by Bruce W. Bean (Michigan State) & Abbey Wright Farnsworth
  4. [236 Downloads]  Recent Developments in Federal Income Taxation: The Year 2014, by Martin J. McMahon Jr. (Florida), Bruce A. McGovern (South Texas) & Ira B. Shepard (Houston)
  5. [192 Downloads]  Can Sharing Be Taxed?, by Shu-Yi Oei (Tulane) & Diane M. Ring (Boston College)

April 19, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, April 12, 2015

The Top 5 Tax Paper Downloads

Sunday, April 5, 2015

The Top 5 Tax Paper Downloads

Sunday, March 29, 2015

The Top 5 Tax Paper Downloads

Sunday, March 22, 2015

The 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:

  1. [351 Downloads]  Why Corporate Tax Reform Can Happen, by Edward Kleinbard (USC)
  2. [198 Downloads]  Cancellation of Debt and Related Transactions, by Douglas A. Kahn (Michigan) & Jeffrey H. Kahn (Florida State)
  3. [194 Downloads]  The U.S. Foreign Account Tax Compliance Act: American Legal Imperialism?, by Bruce W. Bean (Michigan State) & Abbey Wright Farnsworth
  4. [156 Downloads]  Abusive Tax Avoidance and Institutional Corruption: The Responsibilities of Tax Professionals, by Gillian Brock (Harvard) & Hamish Russell (Toronto)
  5. [137 Downloads]  Recent Developments in Federal Income Taxation: The Year 2014, by Martin J. McMahon Jr. (Florida), Bruce A. McGovern (South Texas) & Ira B. Shepard (Houston)

March 22, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, March 15, 2015

The 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 #4:

  1. [336 Downloads]  Why Corporate Tax Reform Can Happen, by Edward Kleinbard (USC)
  2. [223 Downloads]  David Foster Wallace on Tax Policy, How to Be an Adult, and Other Mysteries of the Universe, by Arthur J. Cockfield (Queen's University)
  3. [171 Downloads]  The U.S. Foreign Account Tax Compliance Act: American Legal Imperialism?, by Bruce W. Bean (Michigan State) & Abbey Wright Farnsworth
  4. [168 Downloads]  Cancellation of Debt and Related Transactions, by Douglas A. Kahn (Michigan) & Jeffrey H. Kahn (Florida State)
  5. [147 Downloads]  Inevitable: Sports Gambling, State Regulation, and the Pursuit of Revenue, by Anastasios Kaburakis (St. Louis), Ryan Rodenberg (Florida State) & John Holden (Florida State)

March 15, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, March 8, 2015

The 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:

  1. [320 Downloads]  Why Corporate Tax Reform Can Happen, by Edward Kleinbard (USC)
  2. [201 Downloads]  David Foster Wallace on Tax Policy, How to Be an Adult, and Other Mysteries of the Universe, by Arthur J. Cockfield (Queen's University)
  3. [173 Downloads]  Fiscally Transparent Entities: Eligibility for Tax Treaty Benefits, by Sumeet Khurana & Ashish Karundia
  4. [151 Downloads]  The Distributive Deficit in Law and Economics, by Lee Fennell (University of Chicago) & Richard McAdams (University of Chicago)
  5. [141 Downloads]  Inevitable: Sports Gambling, State Regulation, and the Pursuit of Revenue, by Anastasios Kaburakis (St. Louis), Ryan Rodenberg (Florida State) & John Holden (Florida State)

March 8, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, March 1, 2015

The 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 paper returning to the list at #5:

  1. [285 Downloads]  Why Corporate Tax Reform Can Happen, by Edward Kleinbard (USC)
  2. [193 Downloads]  David Foster Wallace on Tax Policy, How to Be an Adult, and Other Mysteries of the Universe, by Arthur J. Cockfield (Queen's University)
  3. [163 Downloads]  Fiscally Transparent Entities: Eligibility for Tax Treaty Benefits, by Sumeet Khurana & Ashish Karundia
  4. [143 Downloads]  Taxation and Surveillance -- An Agenda, by Michael Hatfield (University of Washington)
  5. [132 Downloads]  Tax Regulation, Transportation Innovation, and the Sharing Economy, by Jordan M. Barry (San Diego) & Paul L. Caron (Pepperdine)

March 1, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)