TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

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Sunday, September 14, 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 #5.  The #1 paper is now #20 in all-time downloads among 10,292 tax papers:

  1. [2901 Downloads]  'Competitiveness' Has Nothing to Do with it, by Edward D. Kleinbard (USC)
  2. [326 Downloads]  2013 Developments in Connecticut Estate and Probate Law, by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid and Riege, Hartford)
  3. [205 Downloads]  The Futility of Tax Protester Arguments, by Allen D. Madison (South Dakota)
  4. [200 Downloads]  Public Pressure and Corporate Tax Behavior, by Scott Dyreng (Duke), Jeffrey Hoopes (Ohio State) & Jaron Wilde (Iowa)
  5. [159 Downloads]  The OECD'S Flawed and Dated Approach to Computer Servers Creating Permanent Establishments, by Monica Gianni (Florida)

September 14, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, September 7, 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 #5.  The #1 paper is now #22 in all-time downloads among 10,280 tax papers:

  1. [2822 Downloads]  'Competitiveness' Has Nothing to Do with it, by Edward D. Kleinbard (USC)
  2. [511 Downloads]  Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA) (LexisNexis 2d ed. 2014), by William Byrnes (Thomas Jefferson), Denis Kleinfeld, & Alberto Gil Soriano
  3. [324 Downloads]  2013 Developments in Connecticut Estate and Probate Law, by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid and Riege, Hartford)
  4. [199 Downloads]  The Futility of Tax Protester Arguments, by Allen D. Madison (South Dakota)
  5. [180 Downloads]  Public Pressure and Corporate Tax Behavior, by Scott Dyreng (Duke), Jeffrey Hoopes (Ohio State) & Jaron Wilde (Iowa)

September 7, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, August 31, 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 #3.  The #1 paper is now #22 in all-time downloads among 10,264 tax papers:

  1. [2722 Downloads]  'Competitiveness' Has Nothing to Do with it, by Edward D. Kleinbard (USC)
  2. [467 Downloads]  Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA) (LexisNexis 2d ed. 2014), by William Byrnes (Thomas Jefferson), Denis Kleinfeld, & Alberto Gil Soriano
  3. [311 Downloads]  2013 Developments in Connecticut Estate and Probate Law, by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid and Riege, Hartford)
  4. [181 Downloads]  The Futility of Tax Protester Arguments, by Allen D. Madison (South Dakota)
  5. [153 Downloads]  The Most Critical Issue Facing Tax Administration Today -- And What to Do About It, by George K. Yin (Virginia)

August 31, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, August 24, 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 #1 and rocketing to #29 in all-time downloads among 10,253 tax papers:

  1. [2446 Downloads]  'Competitiveness' Has Nothing to Do with it, by Edward D. Kleinbard (USC)
  2. [409 Downloads]  Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA) (LexisNexis 2d ed. 2014), by William Byrnes (Thomas Jefferson), Denis Kleinfeld, & Alberto Gil Soriano
  3. [216 Downloads]  Unconstitutional Perpetual Trusts, by Steven Horowitz (Sidley Austin, Chicago) & Robert Sitkoff (Harvard)
  4. [166 Downloads]  The Futility of Tax Protester Arguments, by Allen D. Madison (South Dakota)
  5. [142 Downloads]  The Most Critical Issue Facing Tax Administration Today -- And What to Do About It, by George K. Yin (Virginia)

August 24, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, August 17, 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 new papers debuting on the list at #4 and #5:

  1. [370 Downloads]  Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA) (LexisNexis 2d ed. 2014), by William Byrnes (Thomas Jefferson), Denis Kleinfeld, & Alberto Gil Soriano
  2. [228 Downloads]  Desperate Retirees: The Perplexing Challenge of Covering Retirement Health Care Costs in a YOYO World, by Richard L. Kaplan (Illinois)
  3. [203 Downloads]  Unconstitutional Perpetual Trusts, by Steven Horowitz (Sidley Austin, Chicago) & Robert Sitkoff (Harvard)
  4. [153 Downloads]  The Futility of Tax Protestor Arguments, by Allen D. Madison (South Dakota)
  5. [128 Downloads]  The Most Critical Issue Facing Tax Administration Today -- And What to Do About It, by George K. Yin (Virginia)

August 17, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, August 10, 2014

Top 5 Tax Paper Downloads

Sunday, August 3, 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 #5:

  1. [329 Downloads]  What Would Yale Do If It Were Taxable?, by Patrick Geddes (Aperio Group), Lisa Goldberg (UC-Berkeley) & Stephen Bianchi (UC-Berkeley)
  2. [289 Downloads]  Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA) (LexisNexis 2d ed. 2014), by William Byrnes (Thomas Jefferson), Denis Kleinfeld, & Alberto Gil Soriano
  3. [249 Downloads]  Sales Suppression as a Service (SSaaS) & the Apple Store Solution, by Richard Ainsworth (Boston University)
  4. [214 Downloads]  Desperate Retirees: The Perplexing Challenge of Covering Retirement Health Care Costs in a YOYO World, by Richard L. Kaplan (Illinois)
  5. [155 Downloads]  Unconstitutional Perpetual Trusts, by Steven Horowitz (Sidley Austin, Chicago) & Robert Sitkoff (Harvard)

August 3, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, July 27, 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 new papers debuting on the list at #1 and #3:

  1. [291 Downloads]  What Would Yale Do If It Were Taxable?, by Patrick Geddes (Aperio Group), Lisa Goldberg (UC-Berkeley) & Stephen Bianchi (UC-Berkeley)
  2. [240 Downloads]  Sales Suppression as a Service (SSaaS) & the Apple Store Solution, by Richard Ainsworth (Boston University)
  3. [227 Downloads]  Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA) (LexisNexis 2d ed. 2014), by William Byrnes (Thomas Jefferson), Denis Kleinfeld, & Alberto Gil Soriano
  4. [213 Downloads]  A State Tax Approach to Regulating Greenhouse Gases Under the Clean Air Act, by Samuel Eisenberg (Stanford), Michael Wara (Stanford), Adele Morris (Brookings Institution), Marta Darby (Stanford) & Joel Minor (Stanford)
  5. [203 Downloads]  Desperate Retirees: The Perplexing Challenge of Covering Retirement Health Care Costs in a YOYO World, by Richard L. Kaplan (Illinois)

July 27, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, July 20, 2014

Top 5 Tax Paper Downloads

Sunday, July 13, 2014

Top 5 Tax Paper Downloads

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

  1. [206 Downloads]  Sales Suppression as a Service (SSaaS) & the Apple Store Solution, by Richard Ainsworth (Boston University)
  2. [201 Downloads]  A State Tax Approach to Regulating Greenhouse Gases Under the Clean Air Act, by Samuel Eisenberg (Stanford), Michael Wara (Stanford), Adele Morris (Brookings Institution), Marta Darby (Stanford) & Joel Minor (Stanford)
  3. [146 Downloads]  Desperate Retirees: The Perplexing Challenge of Covering Retirement Health Care Costs in a YOYO World, by Richard L. Kaplan (Illinois)
  4. [140 Downloads]  The Relationship between China's Tax Treaties and Indirect Transfer Antiavoidance Rules, by Qiguang Hardy Zhou (Baker & McKenzie, Shanghai City, China)
  5. [118 Downloads]  Reducing Inequality on the Cheap: When Legal Rule Design Should Incorporate Equity as Well as Efficiency, by Zachary Liscow (J.D. 2015, Yale)

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

Sunday, June 29, 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:

  1. [271 Downloads]  Carried Interest for the Common Man, by Richard Winchester (Thomas Jefferson)
  2. [235 Downloads]  The Real Problem with Carried Interests, by Heather Field (UC-Hastings)
  3. [199 Downloads]  A State Tax Approach to Regulating Greenhouse Gases Under the Clean Air Act, by Samuel Eisenberg (Stanford), Michael Wara (Stanford), Adele Morris (Brookings Institution), Marta Darby (Stanford) & Joel Minor (Stanford)
  4. [193 Downloads]  Sales Suppression as a Service (SSaaS) & the Apple Store Solution, by Richard Ainsworth (Boston University)
  5. [140 Downloads]  The Relationship between China's Tax Treaties and Indirect Transfer Antiavoidance Rules, by Qiguang Hardy Zhou (Baker & McKenzie, Shanghai City, China)

June 29, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, June 22, 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 new papers debuting on the list at #4 and #5:

  1. [243 Downloads]  Carried Interest for the Common Man, by Richard Winchester (Thomas Jefferson)
  2. [221 Downloads]  The Real Problem with Carried Interests, by Heather Field (UC-Hastings)
  3. [192 Downloads]  A State Tax Approach to Regulating Greenhouse Gases Under the Clean Air Act, by Samuel Eisenberg (Stanford), Michael Wara (Stanford), Adele Morris (Brookings Institution), Marta Darby (Stanford) & Joel Minor (Stanford)
  4. [171 Downloads]  Sales Suppression as a Service (SSaaS) & the Apple Store Solution, by Richard Ainsworth (Boston University)
  5. [128 Downloads]  The Relationship between China's Tax Treaties and Indirect Transfer Antiavoidance Rules, by Qiguang Hardy Zhou (Baker & McKenzie, Shanghai City, China)

June 22, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, June 15, 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:

  1. [326 Downloads]  The New Flat Tax: A Modest Proposal for a Constitutionally Apportioned Wealth Tax, by John Thomas Plecnik (Cleveland State)
  2. [321 Downloads]  Just Say No: Corporate Taxation and Corporate Social Responsibility, by Reuven Avi-Yonah (Michigan)
  3. [227 Downloads]  Carried Interest for the Common Man, by Richard Winchester (Thomas Jefferson)
  4. [208 Downloads]  The Real Problem with Carried Interests, by Heather Field (UC-Hastings)
  5. [181 Downloads]  A State Tax Approach to Regulating Greenhouse Gases Under the Clean Air Act, by Samuel Eisenberg (Stanford), Michael Wara (Stanford), Adele Morris (Brookings Institution), Marta Darby (Stanford) & Joel Minor (Stanford)

June 15, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, June 8, 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 #5:

  1. [317 Downloads]  The New Flat Tax: A Modest Proposal for a Constitutionally Apportioned Wealth Tax, by John Thomas Plecnik (Cleveland State)
  2. [303 Downloads]  Just Say No: Corporate Taxation and Corporate Social Responsibility, by Reuven Avi-Yonah (Michigan)
  3. [207 Downloads]  Carried Interest for the Common Man, by Richard Winchester (Thomas Jefferson)
  4. [198 Downloads]  The Real Problem with Carried Interests, by Heather Field (UC-Hastings)
  5. [158 Downloads]  A State Tax Approach to Regulating Greenhouse Gases Under the Clean Air Act, by Samuel Eisenberg (Stanford), Michael Wara (Stanford), Adele Morris (Brookings Institution), Marta Darby (Stanford) & Joel Minor (Stanford)

June 8, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, June 1, 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 #5:

  1. [298 Downloads]  The New Flat Tax: A Modest Proposal for a Constitutionally Apportioned Wealth Tax, by John Thomas Plecnik (Cleveland State)
  2. [285 Downloads]  Just Say No: Corporate Taxation and Corporate Social Responsibility, by Reuven S. Avi-Yonah (Michigan)
  3. [195 Downloads]  Carried Interest for the Common Man, by Richard Winchester (Thomas Jefferson)
  4. [193 Downloads]  The Real Problem with Carried Interests, by Heather M. Field (UC-Hastings)
  5. [158 Downloads]  Avoidance, Evasion, and Taxpayer Morality, by Allison Christians (McGill)

June 1, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, May 25, 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 new papers debuting on the list at #4 and #5:

  1. [281 Downloads]  The New Flat Tax: A Modest Proposal for a Constitutionally Apportioned Wealth Tax, by John Thomas Plecnik (Cleveland State)
  2. [262 Downloads]  Just Say No: Corporate Taxation and Corporate Social Responsibility, by Reuven S. Avi-Yonah (Michigan)
  3. [207 Downloads]   It's Time for the Supreme Court to Address the Economic Substance Doctrine, by Andy Grewal (Iowa)
  4. [176 Downloads]  The Real Problem with Carried Interests, by Heather M. Field (UC-Hastings)
  5. [175 Downloads]  Carried Interest for the Common Man, by Richard Winchester (Thomas Jefferson)

May 25, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, May 18, 2014

Top 5 Tax Paper Downloads

Sunday, May 11, 2014

Top 5 Tax Paper Downloads

Sunday, May 4, 2014

Top 5 Tax Paper Downloads

Sunday, April 27, 2014

Top 5 Tax Paper Downloads

Sunday, April 20, 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 new papers debuting on the list at #4 and #5:

  1. [412 Downloads]  Submission to Finance Department on Implementation of FATCA in Canada, by Allison Christians (McGill) & Arthur J. Cockfield (Queen's)
  2. [341 Downloads]  As American as Apple Inc.: International Tax and Ownership Nationality, by Chris William Sanchirico (Pennsylvania)
  3. [290 Downloads]  2012 Developments in Connecticut Estate and Probate Law by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid & Riege, Hartford)
  4. [156 Downloads]  Recent Developments in Federal Income Taxation: The Year 2013, by Martin J. McMahon, Jr. (Florida), Ira B. Shepard (Houston) & Daniel L. Simmons (UC-Davis)
  5. [151 Downloads]   It's Time for the Supreme Court to Address the Economic Substance Doctrine, by Andy Grewal (Iowa)

April 20, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (1)

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