May 11, 2008
Top 5 Tax Paper Downloads
There is a bit of movement on this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5:
1. [390 Downloads] Deduction Ad Absurdum: CEOs Donating Their Own Stock to Their Own Family Foundations, by David Yermack (NYU, Stern School of Business) [blogged here]
2. [249 Downloads] Backdating, by Jeffrey L. Kwall (Loyola-Chicago) & Stuart Duhl (Harrison & Held, Chicago) [blogged here]
3. [124 Downloads] Taxation as a Global Socio-Legal Phenomenon, by Allison Christians (Wisconsin), Steven Dean (Brooklyn), Diane M. Ring (Boston College) & Adam H. Rosenzweig (Washington University) [blogged here]
4. [123 Downloads] Perpetuities, Taxes, and Asset Protection: An Empirical Assessment of the Jurisdictional Competition for Trust Funds, by Robert H. Sitkoff (Harvard) & Max M. Schanzenbach (Northwestern) [blogged here]
5. [108 Downloads] Where Does it Go? Spending by the Financially Constrained, by Shawn Allen Cole (Harvard Business School), John Thompson (H&R Block) & Peter Tufano (Harvard Business School) [blogged here]
May 11, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
May 4, 2008
Top 5 Tax Paper Downloads
There is a bit of movement on this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:
1. [367 Downloads] Deduction Ad Absurdum: CEOs Donating Their Own Stock to Their Own Family Foundations, by David Yermack (NYU, Stern School of Business) [blogged here]
2. [220 Downloads] Zappers: Tax Fraud, Technology and Terrorist Funding, by Richard Thompson Ainsworth (Boston University) [blogged here]
3. [208 Downloads] Backdating, by Jeffrey L. Kwall (Loyola-Chicago) & Stuart Duhl (Harrison & Held, Chicago) [blogged here]
4. [113 Downloads] Taxation as a Global Socio-Legal Phenomenon, by Allison Christians (Wisconsin), Steven Dean (Brooklyn), Diane M. Ring (Boston College) & Adam H. Rosenzweig (Washington University) [blogged here]
5. [104 Downloads] Perpetuities, Taxes, and Asset Protection: An Empirical Assessment of the Jurisdictional Competition for Trust Funds, by Robert H. Sitkoff (Harvard) & Max M. Schanzenbach (Northwestern) [blogged here]
May 4, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
April 27, 2008
Top 5 Tax Paper Downloads
There is a bit of movement on 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. [349 Downloads] Deduction Ad Absurdum: CEOs Donating Their Own Stock to Their Own Family Foundations, by David Yermack (NYU, Stern School of Business) [blogged here]
2. [193 Downloads] Backdating, by Jeffrey L. Kwall (Loyola-Chicago) & Stuart Duhl (Harrison & Held, Chicago) [blogged here]
3. [151 Downloads] Empty Promises: Settlors' Intent, the Uniform Trust Code, and the Future of Trust Investment Law, by Jeffrey A. Cooper (Quinnipiac) [blogged here]
4. [108 Downloads] Taxation as a Global Socio-Legal Phenomenon, by Allison Christians (Wisconsin), Steven Dean (Brooklyn), Diane M. Ring (Boston College) & Adam H. Rosenzweig (Washington University) [blogged here]
5. [107 Downloads] Zappers: Tax Fraud, Technology and Terrorist Funding, by Richard Thompson Ainsworth (Boston University) [blogged here]
April 27, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
April 20, 2008
Top 5 Tax Paper Downloads
There is a bit of movement on 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 has climbed to #139 on the all-time tax paper downloads list (out of 5,052 tax papers):
1. [379 Downloads] Tax Avoidance as a Legitimate Business Purpose, by Karen C. Burke (San Diego) [blogged here]
2. [327 Downloads] Deduction Ad Absurdum: CEOs Donating Their Own Stock to Their Own Family Foundations, by David Yermack (NYU, Stern School of Business) [blogged here]
3. [254 Downloads] Back to School: The New Parameters of Funding a Grandchild's College Education, by Richard L Kaplan (Illinois) [blogged here]
4. [148 Downloads] Backdating, by Jeffrey L. Kwall (Loyola-Chicago) & Stuart Duhl (Harrison & Held, Chicago) [blogged here]
5. [144 Downloads] Empty Promises: Settlors' Intent, the Uniform Trust Code, and the Future of Trust Investment Law, by Jeffrey A. Cooper (Quinnipiac) [blogged here]
April 20, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
April 13, 2008
Top 5 Tax Paper Downloads
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper has climbed to #161 on the all-time tax paper downloads list (out of 5,036 tax papers):
1. [351 Downloads] Tax Avoidance as a Legitimate Business Purpose, by Karen C. Burke (San Diego) [blogged here]
2. [302 Downloads] Deduction Ad Absurdum: CEOs Donating Their Own Stock to Their Own Family Foundations, by David Yermack (NYU, Stern School of Business) [blogged here]
3. [235 Downloads] Back to School: The New Parameters of Funding a Grandchild's College Education, by Richard L Kaplan (Illinois) [blogged here]
4. [179 Downloads] Tax Expense Surprises and Future Returns, by Jacob K. Thomas & Frank Zhang (both of Yale University, School of Management) [blogged here]
5. [142 Downloads] Golden Gate Restaurant Association: Employer Mandates and ERISA Preemption in the Ninth Circuit, by Edward A. Zelinsky (Cardozo) [blogged here]
April 13, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
April 6, 2008
Top 5 Tax Paper Downloads
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is now the 178th most-downloaded paper out of 5,018 tax papers posted on SSRN:
1. [331 Downloads] Tax Avoidance as a Legitimate Business Purpose, by Karen C. Burke (San Diego) [blogged here]
2. [284 Downloads] Deduction Ad Absurdum: CEOs Donating Their Own Stock to Their Own Family Foundations, by David Yermack (NYU, Stern School of Business) [blogged here]
3. [215 Downloads] Back to School: The New Parameters of Funding a Grandchild's College Education, by Richard L Kaplan (Illinois) [blogged here]
4. [171 Downloads] Tax Expense Surprises and Future Returns, by Jacob K. Thomas & Frank Zhang (both of Yale University, School of Management) [blogged here]
5. [141 Downloads] Golden Gate Restaurant Association: Employer Mandates and ERISA Preemption in the Ninth Circuit, by Edward A. Zelinsky (Cardozo) [blogged here]
April 6, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
March 30, 2008
Top 5 Tax Paper Downloads
There 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. [298 Downloads] Tax Avoidance as a Legitimate Business Purpose, by Karen C. Burke (San Diego) [blogged here]
2. [268 Downloads] Deduction Ad Absurdum: CEOs Donating Their Own Stock to Their Own Family Foundations, by David Yermack (NYU, Stern School of Business) [blogged here]
3. [186 Downloads] Back to School: The New Parameters of Funding a Grandchild's College Education, by Richard L Kaplan (Illinois) [blogged here]
4. [161 Downloads] Tax Expense Surprises and Future Returns, by Jacob K. Thomas & Frank Zhang (both of Yale University, School of Management) [blogged here]
5. [137 Downloads] Golden Gate Restaurant Association: Employer Mandates and ERISA Preemption in the Ninth Circuit, by Edward A. Zelinsky (Cardozo) [blogged here]
March 30, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
March 23, 2008
Top 5 Tax Paper Downloads
There 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. [258 Downloads] Tax Avoidance as a Legitimate Business Purpose, by Karen C. Burke (San Diego) [blogged here]
2. [252 Downloads] Deduction Ad Absurdum: CEOs Donating Their Own Stock to Their Own Family Foundations, by David Yermack (NYU, Stern School of Business) [blogged here]
3. [200 Downloads] Financial and Tax Accounting: Transparency and "Truth," by Judith Freedman (Oxford University) [blogged here]
4. [166 Downloads] Back to School: The New Parameters of Funding a Grandchild's College Education, by Richard L Kaplan (Illinois) [blogged here]
5. [148 Downloads] Tax Expense Surprises and Future Returns, by Jacob K. Thomas & Frank Zhang (both of Yale University, School of Management) [blogged here]
March 23, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
March 16, 2008
Top 5 Tax Paper Downloads
There 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. [263 Downloads] Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal, by Lawrence Lokken (Florida) [blogged here]
2. [243 Downloads] Double Tax Treaties: An Introduction, by Reuven S. Avi-Yonah (Michigan) [blogged here]
3. [228 Downloads] Tax Avoidance as a Legitimate Business Purpose, by Karen C. Burke (San Diego) [blogged here]
4. [180 Downloads] Financial and Tax Accounting: Transparency and "Truth," by Judith Freedman (Oxford University) [blogged here]
5. [144 Downloads] Back to School: The New Parameters of Funding a Grandchild's College Education, by Richard L Kaplan (Illinois) [blogged here]
March 16, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
March 9, 2008
Top 5 Tax Paper Downloads
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:
1. [268 Downloads] Taxation of US Tax-Exempt Entities' Offshore Hedge Fund Investments -- Application of the Section 514 Debt-Financed Rules to Leveraged Hedge Funds and Derivatives and the Case for Equalization, by Summer Ayers LePree (Holland & Knight, Miami) [blogged here]
2. [249 Downloads] Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal, by Lawrence Lokken (Florida) [blogged here]
3. [225 Downloads] Double Tax Treaties: An Introduction, by Reuven S. Avi-Yonah (Michigan) [blogged here]
4. [193 Downloads] Tax Avoidance as a Legitimate Business Purpose, by Karen C. Burke (San Diego) [blogged here]
5. [164 Downloads] Financial and Tax Accounting: Transparency and "Truth," by Judith Freedman (Oxford University) [blogged here]
March 9, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
March 2, 2008
Top 5 Tax Paper Downloads
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with the #4 and #5 papers swapping positions:
1. [246 Downloads] Taxation of US Tax-Exempt Entities' Offshore Hedge Fund Investments -- Application of the Section 514 Debt-Financed Rules to Leveraged Hedge Funds and Derivatives and the Case for Equalization, by Summer Ayers LePree (Holland & Knight, Miami) [blogged here]
2. [228 Downloads] Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal, by Lawrence Lokken (Florida) [blogged here]
3. [205 Downloads] Double Tax Treaties: An Introduction, by Reuven S. Avi-Yonah (Michigan) [blogged here]
4. [160 Downloads] Tax Avoidance as a Legitimate Business Purpose, by Karen C. Burke (San Diego) [blogged here]
5. [137 Downloads] Financial and Tax Accounting: Transparency and "Truth," by Judith Freedman (Oxford University) [blogged here]
March 2, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
February 24, 2008
Top 5 Tax Paper Downloads
There 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. [232 Downloads] Taxation of US Tax-Exempt Entities' Offshore Hedge Fund Investments -- Application of the Section 514 Debt-Financed Rules to Leveraged Hedge Funds and Derivatives and the Case for Equalization, by Summer Ayers LePree (Holland & Knight, Miami) [blogged here]
2. [211 Downloads] Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal, by Lawrence Lokken (Florida) [blogged here]
3. [197 Downloads] Double Tax Treaties: An Introduction, by Reuven S. Avi-Yonah (Michigan) [blogged here]
4. [124 Downloads] Financial and Tax Accounting: Transparency and "Truth," by Judith Freedman (Oxford University) [blogged here]
5. [107 Downloads] Tax Avoidance as a Legitimate Business Purpose, by Karen C. Burke (San Diego) [blogged here]
February 24, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
February 17, 2008
Top 5 Tax Paper Downloads
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's:
1. [200 Downloads] Taxation of US Tax-Exempt Entities' Offshore Hedge Fund Investments -- Application of the Section 514 Debt-Financed Rules to Leveraged Hedge Funds and Derivatives and the Case for Equalization, by Summer Ayers LePree (Holland & Knight, Miami) [blogged here]
2. [185 Downloads] Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal, by Lawrence Lokken (Florida) [blogged here]
3. [180 Downloads] Double Tax Treaties: An Introduction, by Reuven S. Avi-Yonah (Michigan) [blogged here]
4. [100 Downloads] Financial and Tax Accounting: Transparency and "Truth," by Judith Freedman (Oxford University) [blogged here]
5. [97 Downloads] Conservation Easements: Perpetuity and Beyond, by Nancy A. McLaughlin (Utah) [blogged here]
February 17, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
February 10, 2008
Top 5 Tax Paper Downloads
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting at #5:
1. [173 Downloads] Taxation of US Tax-Exempt Entities' Offshore Hedge Fund Investments -- Application of the Section 514 Debt-Financed Rules to Leveraged Hedge Funds and Derivatives and the Case for Equalization, by Summer Ayers LePree (Holland & Knight, Miami) [blogged here]
2. [152 Downloads] Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal, by Lawrence Lokken (Florida) [blogged here]
3. [140 Downloads] Double Tax Treaties: An Introduction, by Reuven S. Avi-Yonah (Michigan) [blogged here]
4. [83 Downloads] Conservation Easements: Perpetuity and Beyond, by Nancy A. McLaughlin (Utah) [blogged here]
5. [71 Downloads] Financial and Tax Accounting: Transparency and "Truth," by Judith Freedman (Oxford University) [blogged here]
February 10, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
February 3, 2008
Top 5 Tax Paper Downloads
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:
1. [185 Downloads] The Carried Interest Controversy: Let's Not Get Carried Away, by Noel B. Cunningham (NYU) & Mitchell L. Engler (Cardozo) [blogged here]
2. [158 Downloads] Taxation of US Tax-Exempt Entities' Offshore Hedge Fund Investments -- Application of the Section 514 Debt-Financed Rules to Leveraged Hedge Funds and Derivatives and the Case for Equalization, by Summer Ayers LePree (Holland & Knight, Miami) [blogged here]
3. [127 Downloads] Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal, by Lawrence Lokken (Florida) [blogged here]
4. [113 Downloads] Double Tax Treaties: An Introduction, by Reuven S. Avi-Yonah (Michigan) [blogged here]
5. [78 Downloads] Conservation Easements: Perpetuity and Beyond, by Nancy A. McLaughlin (Utah) [blogged here]
February 3, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
January 27, 2008
Top 5 Tax Paper Downloads
There is a lot 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. [169 Downloads] The Carried Interest Controversy: Let's Not Get Carried Away, by Noel B. Cunningham (NYU) & Mitchell L. Engler (Cardozo) [blogged here]
2. [138 Downloads] Taxation of US Tax-Exempt Entities' Offshore Hedge Fund Investments -- Application of the Section 514 Debt-Financed Rules to Leveraged Hedge Funds and Derivatives and the Case for Equalization, by Summer Ayers LePree (Holland & Knight, Miami) [blogged here]
3. [97 Downloads] Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal, by Lawrence Lokken (Florida) [blogged here]
4. [93 Downloads] Double Tax Treaties: An Introduction, by Reuven S. Avi-Yonah (Michigan) [blogged here]
5. [63 Downloads] Conservation Easements: Perpetuity and Beyond, by Nancy A. McLaughlin (Utah) [blogged here]
January 27, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
January 20, 2008
Top 5 Tax Paper Downloads
There 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. [392 Downloads] Tax Myopia, or Mamas Don't Let Your Babies Grow Up to Be Tax Lawyers, by Paul L. Caron (Cincinnati) [blogged here]
2. [198 Downloads] Has Congress Stopped Executives from Raiding the Bank? A Critical Analysis of I.R.C. § 409A, by Michael J. Hussey (Widener) [blogged here]
3. [164 Downloads] The Carried Interest Controversy: Let's Not Get Carried Away, by Noel B. Cunningham (NYU) & Mitchell L. Engler (Cardozo) [blogged here]
4. [123 Downloads] Taxation of US Tax-Exempt Entities' Offshore Hedge Fund Investments -- Application of the Section 514 Debt-Financed Rules to Leveraged Hedge Funds and Derivatives and the Case for Equalization, by Summer Ayers LePree (Holland & Knight, Miami) [blogged here]
5. [87 Downloads] Dealing with Postdeath Events, by Wendy C. Gerzog (Baltimore) [blogged here]
January 20, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
January 13, 2008
Top 5 Tax Paper Downloads
There is a lot of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a returning #1 paper and new papers debuting on the list at #2, #4, and #5:
1. [374 Downloads] Tax Myopia, or Mamas Don't Let Your Babies Grow Up to Be Tax Lawyers, by Paul L. Caron (Cincinnati) [blogged here]
2. [173 Downloads] Has Congress Stopped Executives from Raiding the Bank? A Critical Analysis of I.R.C. § 409A, by Michael J. Hussey (Widener) [blogged here]
3. [149 Downloads] The Carried Interest Controversy: Let's Not Get Carried Away, by Noel B. Cunningham (NYU) & Mitchell L. Engler (Cardozo) [blogged here]
4. [146 Downloads] Shrinking Boomer Social Security Retirement Benefits, by Francine J. Lipman (Chapman) [blogged here]
5. [83 Downloads] Taxation of US Tax-Exempt Entities' Offshore Hedge Fund Investments -- Application of the Section 514 Debt-Financed Rules to Leveraged Hedge Funds and Derivatives and the Case for Equalization, by Summer Ayers LePree (Holland & Knight, Miami) [blogged here]
January 13, 2008 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
December 30, 2007
Top 5 Tax Paper Downloads
There 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. [329 Downloads] Federal Tax Update: Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals (Aug. 2006 - Aug. 2007), by Samuel A. Donaldson (Washington) [blogged here]
2. [328 Downloads] Tax Myopia, or Mamas Don't Let Your Babies Grow Up to Be Tax Lawyers, by Paul L. Caron (Cincinnati) [blogged here]
3. [166 Downloads] Principles of Efficient Tax Law: Apocrypha, by Terrance O'Reilly (Willamette) [blogged here]
4. [111 Downloads] The Carried Interest Controversy: Let's Not Get Carried Away, by Noel B. Cunningham (NYU) & Mitchell L. Engler (Cardozo) [blogged here]
5. [83 Downloads] Whistleblowers and Qui Tam for Tax, by Dennis J. Ventry (American) [blogged here]
December 30, 2007 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
December 23, 2007
Top 5 Tax Paper Downloads
There 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. [310 Downloads] Tax Myopia, or Mamas Don't Let Your Babies Grow Up to Be Tax Lawyers, by Paul L. Caron (Cincinnati) [blogged here]
2. [309 Downloads] Federal Tax Update: Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals (Aug. 2006 - Aug. 2007), by Samuel A. Donaldson (Washington) [blogged here]
3. [162 Downloads] Principles of Efficient Tax Law: Apocrypha, by Terrance O'Reilly (Willamette) [blogged here]
4. [124 Downloads] A Chronology of Postwar U.S. Federal Income Tax Policy, by Shu-Chun Susan Yang (Academia Sinica - Institute of Economics) [blogged here]
5. [97 Downloads] The Carried Interest Controversy: Let's Not Get Carried Away, by Noel B. Cunningham (NYU) & Mitchell L. Engler (Cardozo) [blogged here]
December 23, 2007 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
December 16, 2007
Top 5 Tax Paper Downloads
There 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] Tax Myopia, or Mamas Don't Let Your Babies Grow Up to Be Tax Lawyers, by Paul L. Caron (Cincinnati) [blogged here]
2. [284 Downloads] Federal Tax Update: Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals (Aug. 2006 - Aug. 2007), by Samuel A. Donaldson (Washington) [blogged here]
3. [253 Downloads] The Taxation of Carried Interests in Private Equity, by David A. Weisbach (Chicago) [blogged here]
4. [160 Downloads] Principles of Efficient Tax Law: Apocrypha, by Terrance O'Reilly (Willamette) [blogged here]
5. [112 Downloads] A Chronology of Postwar U.S. Federal Income Tax Policy, by Shu-Chun Susan Yang (Academia Sinica - Institute of Economics) [blogged here]
December 16, 2007 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
December 9, 2007
Top 5 Tax Paper Downloads
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new (and damn fine) #1 paper and a new paper debuting on the list at #5:
1. [251 Downloads] Tax Myopia, or Mamas Don't Let Your Babies Grow Up to Be Tax Lawyers, by Paul L. Caron (Cincinnati) [blogged here]
2. [247 Downloads] Federal Tax Update: Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals (Aug. 2006 - Aug. 2007), by Samuel A. Donaldson (Washington) [blogged here]
3. [233 Downloads] The Taxation of Carried Interests in Private Equity, by David A. Weisbach (Chicago) [blogged here]
4. [152 Downloads] Principles of Efficient Tax Law: Apocrypha, by Terrance O'Reilly (Willamette) [blogged here]
5. [110 Downloads] The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation, by Reuven S. Avi-Yonah (Michigan) [blogged here]
December 9, 2007 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
December 2, 2007
Top 5 Tax Paper Downloads
There 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 #4:
1. [657 Downloads] The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms, by Katherine Pratt, Jennifer M. Kowal & Daniel Martin (all of Loyola-L.A.)
2. [221 Downloads] The Taxation of Carried Interests in Private Equity, by David A. Weisbach (Chicago) [blogged here]
3. [212 Downloads] Federal Tax Update: Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals (Aug. 2006 - Aug. 2007), by Samuel A. Donaldson (Washington) [blogged here]
4. [199 Downloads] Tax Myopia, or Mamas Don't Let Your Babies Grow Up to Be Tax Lawyers, by Paul L. Caron (Cincinnati) [blogged here]
5. [141 Downloads] Principles of Efficient Tax Law: Apocrypha, by Terrance O'Reilly (Willamette) [blogged here]
December 2, 2007 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
November 25, 2007
Top 5 Tax Paper Downloads
There 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:
1. [632 Downloads] The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms, by Katherine Pratt, Jennifer M. Kowal & Daniel Martin (all of Loyola-L.A.)
2. [250 Downloads] The Optimal Relationship Between Taxable Income and Financial Accounting Income: Analysis and a Proposal, by Daniel N. Shaviro (NYU) [blogged here]
3. [197 Downloads] The Taxation of Carried Interests in Private Equity, by David A. Weisbach (Chicago) [blogged here]
4. [168 Downloads] Federal Tax Update: Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals (Aug. 2006 - Aug. 2007), by Samuel A. Donaldson (Washington) [blogged here]
5. [133 Downloads] Principles of Efficient Tax Law: Apocrypha, by Terrance O'Reilly (Willamette) [blogged here]
November 25, 2007 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
November 18, 2007
Top 5 Tax Paper Downloads
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's:
1. [610 Downloads] The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms, by Katherine Pratt, Jennifer M. Kowal & Daniel Martin (all of Loyola-L.A.) [blogged here]
2. [280 Downloads] Taxing Blackstone, by Victor Fleischer (Illinois) [blogged here]
3. [239 Downloads] The Optimal Relationship Between Taxable Income and Financial Accounting Income: Analysis and a Proposal, by Daniel N. Shaviro (NYU) [blogged here]
4. [189 Downloads] The Taxation of Carried Interests in Private Equity, by David A. Weisbach (Chicago) [blogged here]
5. [159 Downloads] Can Discriminatory State Taxation of Municipal Bonds Be Justified? Thoughts on the Davis Topside Briefs, by Brian D. Galle (Florida State) & Ethan Yale (Georgetown) [blogged here]
November 18, 2007 in Top 5 Downloads | Permalink | Comments (0) | TrackBack
November 11, 2007
Top 5 Tax Paper Downloads
There 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 #4:
1. [573 Downloads] The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms, by Katherine Pratt, Jennifer M. Kowal & Daniel Martin (all of Loyola-L.A.) [blogged here]
2. [268 Downloads] Taxing Blackstone, by Victor Fleischer (Illinois) [blogged here]
3. [229 Downloads] The Optimal Relationship Between Taxable Income and Financial Accounting Income: Analysis and a Proposal, by Daniel N. Shaviro (NYU) [blogged here]
4. [166 Downloads] The Taxation of Carried Interests in Private Equity, by David A. Weisbach (Chicago) [blogged