TaxProf Blog

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.  [333 Downloads]  Using a Sledgehammer to Crack a Nut: Why FATCA Will Not Stand, by Frederic Alain Behrens (J.D. 2013, Wisconsin)

2.  [306 Downloads]  The Supercharged IPO, by Victor Fleischer (Colorado; moving to San Diego) & Nancy Staudt (USC)

3.  [233 Downloads]  Was Blackstone's Initial Public Offering Too Good to Be True?: A Case Study in Closing Loopholes in the Partnership Tax Allocation Rules, by Emily Cauble (DePaul)

4.  [193 Downloads]  Recent Developments in Federal Income Taxation: The Year 2012, by Martin J. McMahon, Jr. (Florida), Ira B. Shepard (Houston) & Daniel L. Simmons (UC-Davis)

5.  [173 Downloads]  Reforming the Taxation of Retirement Income, by Richard L. Kaplan (Illinois)

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.  [306 Downloads]  Using a Sledgehammer to Crack a Nut: Why FATCA Will Not Stand, by Frederic Alain Behrens (J.D. 2013, Wisconsin)

2.  [277 Downloads]  The Supercharged IPO, by Victor Fleischer (Colorado; moving to San Diego) & Nancy Staudt (USC)

3.  [216 Downloads]  Was Blackstone's Initial Public Offering Too Good to Be True?: A Case Study in Closing Loopholes in the Partnership Tax Allocation Rules, by Emily Cauble (DePaul)

4.  [173 Downloads]  Recent Developments in Federal Income Taxation: The Year 2012, by Martin J. McMahon, Jr. (Florida), Ira B. Shepard (Houston) & Daniel L. Simmons (UC-Davis)

5.  [157 Downloads]  Reforming the Taxation of Retirement Income, by Richard L. Kaplan (Illinois)

Top 5 Tax Paper Downloads

There is quite a bit of movment in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #3, #4, and #5:

1.  [272 Downloads]  Using a Sledgehammer to Crack a Nut: Why FATCA Will Not Stand, by Frederic Alain Behrens (J.D. 2013, Wisconsin)

2.  [269 Downloads]  The Supercharged IPO, by Victor Fleischer (Colorado; moving to San Diego) & Nancy Staudt (USC)

3.  [202 Downloads]  Was Blackstone's Initial Public Offering Too Good to Be True?: A Case Study in Closing Loopholes in the Partnership Tax Allocation Rules, by Emily Cauble (DePaul)

4.  [154 Downloads]  Recent Developments in Federal Income Taxation: The Year 2012, by Martin J. McMahon, Jr. (Florida), Ira B. Shepard (Houston) & Daniel L. Simmons (UC-Davis)

5.  [147 Downloads]  Reforming the Taxation of Retirement Income, by Richard L. Kaplan (Illinois)

Top 5 Tax Paper Downloads

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

1.  [346 Downloads]  Do Capital Income Taxes Hinder Growth?, by Chris William Sanchirico (Pennsylvania)

2.  [252 Downloads]  Thinking About Tax Malpractice: Outline and Hypotheticals, by Michael B. Lang (Chapman)

3.  [239 Downloads]  The Supercharged IPO, by Victor Fleischer (Colorado; moving to San Diego) & Nancy Staudt (USC)

4.  [182 Downloads]  Was Blackstone's Initial Public Offering Too Good to Be True?: A Case Study in Closing Loopholes in the Partnership Tax Allocation Rules, by Emily Cauble (DePaul)

5.  [164 Downloads]  Using a Sledgehammer to Crack a Nut: Why FATCA Will Not Stand, by Frederic Alain Behrens (J.D. 2013, Wisconsin)

Top 5 Tax Paper Downloads

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

1.  [592 Downloads]  Wealth Transfer Tax Planning for 2013 and Beyond, by John A. Miller (Idaho) & Jeffrey A. Maine (Maine)

2.  [438 Downloads]  Fundamentals of Gift Tax, by Mark Powell (Chapman) & Andrea Kushner Ross (Karlin & Peebles, Beverly Hills, CA)

3.  [337 Downloads]  Do Capital Income Taxes Hinder Growth?, by Chris William Sanchirico (Pennsylvania)

4.  [228 Downloads]  Thinking About Tax Malpractice: Outline and Hypotheticals, by Michael B. Lang (Chapman)

5.  [218 Downloads]  The Supercharged IPO, by Victor Fleischer (Colorado; moving to San Diego) & Nancy Staudt (USC)

Top 5 Tax Paper Downloads

There is a bit of movment in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #329 in all-time downloads among 9082 tax papers:

1.  [599 Downloads]  Wealth Transfer Tax Planning for 2013 and Beyond, by John A. Miller (Idaho) & Jeffrey A. Maine (Maine)

2.  [417 Downloads]  Fundamentals of Gift Tax, by Mark Powell (Chapman) & Andrea Kushner Ross (Karlin & Peebles, Beverly Hills, CA)

3.  [398 Downloads]  Federal Tax Crimes, by John A. Townsend (Houston)

4.  [285 Downloads]  Do Capital Income Taxes Hinder Growth?, by Chris William Sanchirico (Pennsylvania)

5.  [204 Downloads]  Thinking About Tax Malpractice: Outline and Hypotheticals, by Miachael B. Lang (Chapman)

Top 5 Tax Paper Downloads

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week. The #1 paper is #407 in all-time downloads among 9065 tax papers:

1.  [520 Downloads]  Wealth Transfer Tax Planning for 2013 and Beyond, by John A. Miller (Idaho) & Jeffrey A. Maine (Maine)

2.  [396 Downloads]   Fundamentals of Gift Tax, by Mark Powell (Chapman) & Andrea Kushner Ross (Karlin & Peebles, Beverly Hills, CA)

3.  [386 Downloads]  Federal Tax Crimes, by John A. Townsend (Houston)

4.  [267 Downloads]   Do Capital Income Taxes Hinder Growth?, by Chris William Sanchirico (Pennsylvania)

5.  [249 Downloads]  Dirt Lawyers, Dirty REMICs, by Bradley T. Borden (Brooklyn) & David J. Reiss (Brooklyn)

Top 5 Tax Paper Downloads

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

1.  [466 Downloads]  Wealth Transfer Tax Planning for 2013 and Beyond, by John A. Miller (Idaho) & Jeffrey A. Maine (Maine)

2.  [365 Downloads]   Fundamentals of Gift Tax, by Mark Powell (Chapman) & Andrea Kushner Ross (Karlin & Peebles, Beverly Hills, CA)

3.  [364 Downloads]  Federal Tax Crimes, by John A. Townsend (Houston)

4.  [254 Downloads]   Do Capital Income Taxes Hinder Growth?, by Chris William Sanchirico (Pennsylvania)

5.  [245 Downloads]  Dirt Lawyers, Dirty REMICs, by Bradley T. Borden (Brooklyn) & David J. Reiss (Brooklyn)

Top 5 Tax Paper Downloads

There 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 and #4:

1.  [348 Downloads]  Wealth Transfer Tax Planning for 2013 and Beyond, by John A. Miller (Idaho) & Jeffrey A. Maine (Maine)

2.  [345 Downloads]  Federal Tax Crimes, by John A. Townsend (Houston)

3.  [318 Downloads]   Fundamentals of Gift Tax, by Mark Powell (Chapman) & Andrea Kushner Ross (Karlin & Peebles, Beverly Hills, CA)

4.  [233 Downloads]   Do Capital Income Taxes Hinder Growth?, by Chris William Sanchirico (Pennsylvania)

5.  [228 Downloads]  Dirt Lawyers, Dirty REMICs, by Bradley T. Borden (Brooklyn) & David J. Reiss (Brooklyn)

Top 5 Tax Paper Downloads

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

1.  [505 Downloads]  Why Tax Revenues Must Rise, by Edward D. Kleinbard (USC)

2.  [326 Downloads]  Federal Tax Crimes, by John A. Townsend (Houston)

3.  [307 Downloads]  Wealth Transfer Tax Planning for 2013 and Beyond, by John A. Miller (Idaho) & Jeffrey A. Maine (Maine)

4.  [299 Downloads]  Occupy the Tax Code: Using the Estate Tax to Reduce Inequality, by Paul L. Caron (Cincinnati & Pepperdine) & James R. Repetti (Boston College)

5.  [217 Downloads]  Dirt Lawyers, Dirty REMICs, by Bradley T. Borden (Brooklyn) & David J. Reiss (Brooklyn)

Top 5 Tax Paper Downloads

There 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.  [486 Downloads]  Why Tax Revenues Must Rise, by Edward D. Kleinbard (USC)

2.  [306 Downloads]  Federal Tax Crimes, by John A. Townsend (Houston)

3.  [286 Downloads]  Occupy the Tax Code: Using the Estate Tax to Reduce Inequality, by Paul L. Caron (Cincinnati & Pepperdine) & James R. Repetti (Boston College)

4.  [212 Downloads]  Dirt Lawyers, Dirty REMICs, by Bradley T. Borden (Brooklyn) & David J. Reiss (Brooklyn)

5.  [207 Downloads]  Wealth Transfer Tax Planning for 2013 and Beyond, by John A. Miller (Idaho) & Jeffrey A. Maine (Maine)

Top 5 Tax Paper Downloads

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

1.  [441 Downloads]  Why Tax Revenues Must Rise, by Edward D. Kleinbard (USC)

2.  [283 Downloads]  Federal Tax Crimes, by John A. Townsend (Houston)

3.  [270 Downloads]  Occupy the Tax Code: Using the Estate Tax to Reduce Inequality, by Paul L. Caron (Cincinnati & Pepperdine) & James R. Repetti (Boston College)

4.  [203 Downloads]  Dirt Lawyers, Dirty REMICs, by Bradley T. Borden (Brooklyn) & David J. Reiss (Brooklyn)

5.  [194 Downloads]  Seven Ways to Strengthen and Improve the L3C, by Cass Brewer (Georgia State)

Top 5 Tax Paper Downloads

There 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:

1.  [344 Downloads]  Why Tax Revenues Must Rise, by Edward D. Kleinbard (USC)

2.  [259 Downloads]  Occupy the Tax Code: Using the Estate Tax to Reduce Inequality, by Paul L. Caron (Cincinnati & Pepperdine) & James R. Repetti (Boston College)

3.  [237 Downloads]  Federal Tax Crimes, by John A. Townsend (Houston)

4.  [188 Downloads]  Seven Ways to Strengthen and Improve the L3C, by Cass Brewer (Georgia State)

5.  [184 Downloads]  Dirt Lawyers, Dirty REMICs, by Bradley T. Borden (Brooklyn) & David J. Reiss (Brooklyn)

Top 5 Tax Paper Downloads

There 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.  [347 Downloads]  Important Developments in Federal Income Taxation, by Edward A. Morse (Creighton)

2.  [321 Downloads]  Why Tax Revenues Must Rise, by Edward D. Kleinbard (USC)

3.  [244 Downloads]  Occupy the Tax Code: Using the Estate Tax to Reduce Inequality, by Paul L. Caron (Cincinnati) & James R. Repetti (Boston College)

4.  [176 Downloads]  Seven Ways to Strengthen and Improve the L3C, by Cass Brewer (Georgia State)

5.  [173 Downloads]  Dirt Lawyers, Dirty REMICs, by Bradley T. Borden (Brooklyn) & David J. Reiss (Brooklyn)

Top 5 Tax Paper Downloads

There 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.  [315 Downloads]  Important Developments in Federal Income Taxation, by Edward A. Morse (Creighton)

2.  [311 Downloads]  Why Tax Revenues Must Rise, by Edward D. Kleinbard (USC)

3.  [199 Downloads]  Occupy the Tax Code: Using the Estate Tax to Reduce Inequality, by Paul L. Caron (Cincinnati) & James R. Repetti (Boston College)

4.  [149 Downloads]  The Constitutionality of Grover Norquist's Tax Pledge, by Stephen Patrick Cain Anderson (J.D. 2013, Penn State)

5.  [144 Downloads]  Wimmer Wins FLP Annual Exclusions, by Wendy Gerzog (Baltimore)

Top 5 Tax Paper Downloads

There 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.  [377 Downloads]  The End of Taxation without End: A New Tax Regime for U.S. Expatriates, by Bernard Schneider (Queen Mary, University of London School of Law)

2.  [296 Downloads]  Why Tax Revenues Must Rise, by Edward D. Kleinbard (USC)

3.  [288 Downloads]  Important Developments in Federal Income Taxation, by Edward A. Morse (Creighton)

4.  [183 Downloads]  Occupy the Tax Code: Using the Estate Tax to Reduce Inequality, by Paul L. Caron (Cincinnati) & James R. Repetti (Boston College)

5.  [143 Downloads]  The Constitutionality of Grover Norquist's Tax Pledge, by Stephen Patrick Cain Anderson (J.D. 2013, Penn State)

Top 5 Tax Paper Downloads

There 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 #2 and #5:

1.  [343 Downloads]  The End of Taxation without End: A New Tax Regime for U.S. Expatriates, by Bernard Schneider (Queen Mary, University of London School of Law)

2.  [272 Downloads]  Why Tax Revenues Must Rise, by Edward D. Kleinbard (USC)

3.  [252 Downloads]  Important Developments in Federal Income Taxation, by Edward A. Morse (Creighton)

4.  [175 Downloads]  Taxing Market Discount on Distressed Debt, by Ethan Yale (Virginia)

5.  [137 Downloads]  The Constitutionality of Grover Norquist's Tax Pledge, by Stephen Patrick Cain Anderson (J.D. 2013, Penn State)

Top 5 Tax Paper Downloads

This week's list of the Top 5 Recent Tax Paper Downloads on SSRN is the same as last week's list.  The #1 paper is #1 in all-time downloads among 8,903 tax papers:

1.  [6347 Downloads]  Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Scheduled Tax Law, by Gerald T. Prante & Austin John (both of Lynchburg College, School of Business and Economics)

2.  [368 Downloads]  Taxation in the Bible, by Geoffrey P. Miller (NYU)

3.  [316 Downloads]  The End of Taxation without End: A New Tax Regime for U.S. Expatriates, by Bernard Schneider (Queen Mary, University of London School of Law)

4.  [230 Downloads]   Important Developments in Federal Income Taxation, by Edward A. Morse (Creighton)

5.  [166 Downloads]  Taxing Market Discount on Distressed Debt, by Ethan Yale (Virginia)

Top 5 Tax Paper Downloads

There 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 #1 in all-time downloads among 8,893 tax papers:

1.  [6265 Downloads]  Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Scheduled Tax Law, by Gerald T. Prante & Austin John (both of Lynchburg College, School of Business and Economics)

2.  [338 Downloads]  Taxation in the Bible, by Geoffrey P. Miller (NYU)

3.  [282 Downloads]  The End of Taxation without End: A New Tax Regime for U.S. Expatriates, by Bernard Schneider (Queen Mary, University of London School of Law)

4.  [196 Downloads]   Important Developments in Federal Income Taxation, by Edward A. Morse (Creighton)

5.  [138 Downloads]  Taxing Market Discount on Distressed Debt, by Ethan Yale (Virginia)

Top 5 Tax Paper Downloads

There 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 #4 in all-time downloads among 8,866 tax papers:

1.  [4515 Downloads]  Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Scheduled Tax Law, by Gerald T. Prante & Austin John (both of Lynchburg College, School of Business and Economics)

2.  [264 Downloads]  Taxation in the Bible, by Geoffrey P. Miller (NYU)

3.  [238 Downloads]  The End of Taxation without End: A New Tax Regime for U.S. Expatriates, by Bernard Schneider (Queen Mary, University of London School of Law)

4.  [169 Downloads]  Romney's Tax Plan Won't Work Like Reagan's Did, by Bruce Bartlett

5.  [152 Downloads]   Important Developments in Federal Income Taxation, by Edward A. Morse (Creighton)

Top 5 Tax Paper Downloads

There 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.  The #1 paper is #5 in all-time downloads among 8,858 tax papers:

1.  [4109 Downloads]  Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Scheduled Tax Law, by Gerald T. Prante & Austin John (both of Lynchburg College, School of Business and Economics)

2.  [239 Downloads]  Taxation in the Bible, by Geoffrey P. Miller (NYU)

3.  [220 Downloads]  Technological Innovation, International Competition, and the Challenges of International Income Taxation, by Michael J. Graetz (Columbia) & Rachael Doud (J.D. 2012, Yale)

4.  [212 Downloads]  The End of Taxation without End: A New Tax Regime for U.S. Expatriates, by Bernard Schneider (Queen Mary, University of London School of Law)

5.  [168 Downloads]  Romney's Tax Plan Won't Work Like Reagan's Did, by Bruce Bartlett

Top 5 Tax Paper Downloads

This week's list of the Top 5 Recent Tax Paper Downloads on SSRN is the same as last week's, with some minor repositioning of papers within the Top 5. The #1 paper is #5 in all-time downloads among 8,852 tax papers:

1.  [4049 Downloads]  Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Scheduled Tax Law, by Gerald T. Prante & Austin John (both of Lynchburg College, School of Business and Economics)

2.  [239 Downloads]  Rethinking FIRPTA, by David J. Herzig (Valparaiso)

3.  [219 Downloads]  Taxation in the Bible, by Geoffrey P. Miller (NYU)

4.  [213 Downloads]  Technological Innovation, International Competition, and the Challenges of International Income Taxation, by Michael J. Graetz (Columbia) & Rachael Doud (J.D. 2012, Yale)

5.  [168 Downloads]  Romney's Tax Plan Won't Work Like Reagan's Did, by Bruce Bartlett

Top 5 Tax Paper Downloads

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new paper rocketing to the top of the list at #1 -- after only one week on SSRN, it is #7 in all-time downloads among 8,830 tax papers:

1.  [3840 Downloads]  Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Scheduled Tax Law, by Gerald T. Prante & Austin John (both of Lynchburg College, School of Business and Economics)

2.  [220 Downloads]  Rethinking FIRPTA, by David J. Herzig (Valparaiso)

3.  [201 Downloads]  Technological Innovation, International Competition, and the Challenges of International Income Taxation, by Michael J. Graetz (Columbia) & Rachael Doud (J.D. 2012, Yale)

4.  [199 Downloads]  Taxation in the Bible, by Geoffrey P. Miller (NYU)

5.  [164 Downloads]  Romney's Tax Plan Won't Work Like Reagan's Did, by Bruce Bartlett

Top 5 Tax Paper Downloads

There 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 new paper debuting on the list at #4:

1.  [199 Downloads]  Rethinking FIRPTA, by David J. Herzig (Valparaiso)

2.  [188 Downloads]  Technological Innovation, International Competition, and the Challenges of International Income Taxation, by Michael J. Graetz (Columbia) & Rachael Doud (J.D. 2012, Yale)

3.  [164 Downloads]  Romney's Tax Plan Won't Work Like Reagan's Did, by Bruce Bartlett

4.  [164 Downloads]  Taxation in the Bible, by Geoffrey P. Miller (NYU)

5.  [130 Downloads]  The Judicial Taxation Revolution: From a Subject and Immigrant Society to a Mature Society, by David Gliksberg (Hebrew University of Jerusalem, Faculty of Law)

Top 5 Tax Paper Downloads

There 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.  [288 Downloads]  James Couzens, Andrew Mellon, the 'Greatest Tax Suit in the History of the World,' and Creation of the Joint Committee on Taxation and Its Staff, by George K. Yin (Virginia)

2.  [184 Downloads]  Rethinking FIRPTA, by David J. Herzig (Valparaiso)

3.  [172 Downloads]  Technological Innovation, International Competition, and the Challenges of International Income Taxation, by Michael J. Graetz (Columbia) & Rachael Doud (J.D. 2012, Yale)

4.  [160 Downloads]  Romney's Tax Plan Won't Work Like Reagan's Did, by Bruce Bartlett

5.  [111 Downloads]  The Judicial Taxation Revolution: From a Subject and Immigrant Society to a Mature Society, by David Gliksberg (Hebrew University of Jerusalem, Faculty of Law)

Top 5 Tax Paper Downloads

There 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 new paper debuting on the list at #5:

1.  [269 Downloads]  James Couzens, Andrew Mellon, the 'Greatest Tax Suit in the History of the World,' and Creation of the Joint Committee on Taxation and Its Staff, by George K. Yin (Virginia)

2.  [256 Downloads]  Incentives for Tax Planning and Avoidance: Evidence from the Field, by John R. Graham (Duke University, Fuqua School of Business), Michelle Hanlon (MIT, Sloan School of Management), Terry J. Shevlin (UC-Irvine) & Nemit Shroff (MIT, Sloan School of Management)

3.  [164 Downloads]  Rethinking FIRPTA, by David J. Herzig (Valparaiso)

4.  [154 Downloads]  Romney's Tax Plan Won't Work Like Reagan's Did, by Bruce Bartlett

5.  [142 Downloads]  Technological Innovation, International Competition, and the Challenges of International Income Taxation, by Michael J. Graetz (Columbia) & Rachael Doud (J.D. 2012, Yale)

Top 5 Tax Paper Downloads

There 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.  [313 Downloads]  Time for Permanent Estate Tax Reform, by Jeffrey A. Cooper (Quinnipiac)

2.  [251 Downloads]  James Couzens, Andrew Mellon, the 'Greatest Tax Suit in the History of the World,' and Creation of the Joint Committee on Taxation and Its Staff, by George K. Yin (Virginia)

3.  [223 Downloads]  Incentives for Tax Planning and Avoidance: Evidence from the Field, by John R. Graham (Duke University, Fuqua School of Business), Michelle Hanlon (MIT, Sloan School of Management), Terry J. Shevlin (UC-Irvine) & Nemit Shroff (MIT, Sloan School of Management)

4.  [216 Downloads]  Wall Street Rules Applied to REMIC Classification, by Bradley T. Borden (Brooklyn) & David J. Reiss (Brooklyn)

5.  [151 Downloads]  Romney's Tax Plan Won't Work Like Reagan's Did, by Bruce Bartlett

Top 5 Tax Paper Downloads

There 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.  [292 Downloads]  Time for Permanent Estate Tax Reform, by Jeffrey A. Cooper (Quinnipiac)

2.  [233 Downloads]  James Couzens, Andrew Mellon, the 'Greatest Tax Suit in the History of the World,' and Creation of the Joint Committee on Taxation and Its Staff, by George K. Yin (Virginia)

3.  [214 Downloads]  Wall Street Rules Applied to REMIC Classification, by Bradley T. Borden (Brooklyn) & David J. Reiss (Brooklyn)

4.  [193 Downloads]  Incentives for Tax Planning and Avoidance: Evidence from the Field, by John R. Graham (Duke University, Fuqua School of Business), Michelle Hanlon (MIT, Sloan School of Management), Terry J. Shevlin (UC-Irvine) & Nemit Shroff (MIT, Sloan School of Management)

5.  [108 Downloads]  Rethinking FIRPTA, by David J. Herzig (Valparaiso)

Top 5 Tax Paper Downloads

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new papr debuting on the list at #5:

1.  [258 Downloads]  Time for Permanent Estate Tax Reform, by Jeffrey A. Cooper (Quinnipiac)

2.  [216 Downloads]  James Couzens, Andrew Mellon, the 'Greatest Tax Suit in the History of the World,' and Creation of the Joint Committee on Taxation and Its Staff, by George K. Yin (Virginia)

3.  [208 Downloads]  Wall Street Rules Applied to REMIC Classification, by Bradley T. Borden (Brooklyn) & David J. Reiss (Brooklyn)

4.  [175 Downloads]  Incentives for Tax Planning and Avoidance: Evidence from the Field, by John R. Graham (Duke University, Fuqua School of Business), Michelle Hanlon (MIT, Sloan School of Management), Terry J. Shevlin (UC-Irvine) & Nemit Shroff (MIT, Sloan School of Management)

5.  [147 Downloads]  Taxation and Expropriation -- The Destruction of the Yukos Oil Empire, by Paul B. Stephan III (Virginia)

Top 5 Tax Paper Downloads

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new papr debuting on the list at #5:

1.  [367 Downloads]  Paul Ryan's Roadmap to Inequality, by Edward D. Kleinbard (USC)

2.  [248 Downloads]  Time for Permanent Estate Tax Reform, by Jeffrey A. Cooper (Quinnipiac)

3.  [199 Downloads]  Wall Street Rules Applied to REMIC Classification, by Bradley T. Borden (Brooklyn) & David J. Reiss (Brooklyn)

4.  [198 Downloads]  James Couzens, Andrew Mellon, the 'Greatest Tax Suit in the History of the World,' and Creation of the Joint Committee on Taxation and Its Staff, by George K. Yin (Virginia)

5.  [156 Downloads]  Incentives for Tax Planning and Avoidance: Evidence from the Field, by John R. Graham (Duke University, Fuqua School of Business), Michelle Hanlon (MIT, Sloan School of Management), Terry J. Shevlin (UC-Irvine) & Nemit Shroff (MIT, Sloan School of Management)

Top 5 Tax Paper Downloads

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

1.  [353 Downloads]  Paul Ryan's Roadmap to Inequality, by Edward D. Kleinbard (USC)

2.  [231 Downloads]  Time for Permanent Estate Tax Reform, by Jeffrey A. Cooper (Quinnipiac)

3.  [192 Downloads]  The Dirty Little Secret of (Estate) Tax Reform, by Edward J. McCaffery (USC)

4.  [189 Downloads]  Wall Street Rules Applied to REMIC Classification, by Bradley T. Borden (Brooklyn) & David J. Reiss (Brooklyn)

5.  [179 Downloads]  James Couzens, Andrew Mellon, the 'Greatest Tax Suit in the History of the World,' and Creation of the Joint Committee on Taxation and Its Staff, by George K. Yin (Virginia)

Top 5 Tax Paper Downloads

There 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.  [339 Downloads]  Paul Ryan's Roadmap to Inequality, by Edward D. Kleinbard (USC)

2.  [215 Downloads]  Time for Permanent Estate Tax Reform, by Jeffrey A. Cooper (Quinnipiac)

3.  [191 Downloads]  The Dirty Little Secret of (Estate) Tax Reform, by Edward J. McCaffery (USC)

4.  [176 Downloads]  Wall Street Rules Applied to REMIC Classification, by Bradley T. Borden (Brooklyn) & David J. Reiss (Brooklyn)

5.  [147 Downloads]  James Couzens, Andrew Mellon, the 'Greatest Tax Suit in the History of the World,' and Creation of the Joint Committee on Taxation and Its Staff, by George K. Yin (Virginia)

Top 5 Tax Paper Downloads

There 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.  [331 Downloads]  Paul Ryan's Roadmap to Inequality, by Edward D. Kleinbard (USC)

2.  [253 Downloads]  FATCA -- A Report from the Front Lines, by J. Richard (Dick) Harvey (Villanova)

3.  [186 Downloads]  The Dirty Little Secret of (Estate) Tax Reform, by Edward J. McCaffery (USC)

4.  [175 Downloads]  Time for Permanent Estate Tax Reform, by Jeffrey A. Cooper (Quinnipiac)

5.  [121 Downloads]  Taxation and Expropriation -- The Destruction of the Yukos Oil Empire, by Paul B. Stephan III (Virginia)

Top 5 Tax Paper Downloads

There 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.  [312 Downloads]  Paul Ryan's Roadmap to Inequality, by Edward D. Kleinbard (USC)

2.  [304 Downloads]  Global Taxation of Cross Border E-Commerce Income, by Rifat Azam (Interdisciplinary Center Herzliya, Radzyner School of Law)

3.  [225 Downloads]  FATCA -- A Report from the Front Lines, by J. Richard (Dick) Harvey (Villanova)

4.  [178 Downloads]  The Dirty Little Secret of (Estate) Tax Reform, by Edward J. McCaffery (USC)

5.  [147 Downloads]  Time for Permanent Estate Tax Reform, by Jeffrey A. Cooper (Quinnipiac)

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. The #1 paper is #15 in all-time downloads among 8,663 tax papers:

1.  [2454 Downloads]  Top Ten Myths of Medicare, by Richard L. Kaplan (Illinois)

2.  [700 Downloads]  Tax Evasion Across Industries: Soft Credit Evidence from Greece, by Nikolaos T. Artavanis (Virginia Tech, Pamplin College of Business), Adair Morse (University of Chicago, Booth School of Business) & Margarita Tsoutsoura (University of Chicago, Booth School of Business)

3.  [312 Downloads]  Paul Ryan's Roadmap to Inequality, by Edward D. Kleinbard (USC)

4.  [292 Downloads]  Global Taxation of Cross Border E-Commerce Income, by Rifat Azam (Interdisciplinary Center Herzliya, Radzyner School of Law)

5.  [254 Downloads]  International Tax Competition and Coordination, by Michael Keen (International Monetary Fund) & Kai A. Konrad (Max Planck Institute for Tax Law and Public Finance)

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.  [2395 Downloads]  Top Ten Myths of Medicare, by Richard L. Kaplan (Illinois)

2.  [1463 Downloads]  Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA, by Jonathan H. Adler (Case Western) & Michael F. Cannon (Cato Institute)

3.  [597 Downloads]  Tax Evasion Across Industries: Soft Credit Evidence from Greece, by Nikolaos T. Artavanis (Virginia Tech, Pamplin College of Business), Adair Morse (University of Chicago, Booth School of Business) & Margarita Tsoutsoura (University of Chicago, Booth School of Business)

4.  [278 Downloads]  Paul Ryan's Roadmap to Inequality, by Edward D. Kleinbard (USC)

5.  [269 Downloads]  Global Taxation of Cross Border E-Commerce Income, by Rifat Azam (Interdisciplinary Center Herzliya, Radzyner School of Law)

Top 5 Tax Paper Downloads

There 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.  [2290 Downloads]  Top Ten Myths of Medicare, by Richard L. Kaplan (Illinois)

2.  [1444 Downloads]  Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA, by Jonathan H. Adler (Case Western) & Michael F. Cannon (Cato Institute)

3.  [353 Downloads]  Tax Evasion Across Industries: Soft Credit Evidence from Greece, by Nikolaos T. Artavanis (Virginia Tech, Pamplin College of Business), Adair Morse (University of Chicago, Booth School of Business) & Margarita Tsoutsoura (University of Chicago, Booth School of Business)

4.  [241 Downloads]  International Tax Competition and Coordination, by Michael Keen (International Monetary Fund) & Kai A. Konrad (Max Planck Institute for Tax Law and Public Finance)

5.  [230 Downloads]  Global Taxation of Cross Border E-Commerce Income, by Rifat Azam (Interdisciplinary Center Herzliya, Radzyner School of Law)

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:

1.  [2123 Downloads]  Top Ten Myths of Medicare, by Richard L. Kaplan (Illinois)

2.  [1412 Downloads]  Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA, by Jonathan H. Adler (Case Western) & Michael F. Cannon (Cato Institute)

3.  [314 Downloads]  Does the Taxing Clause Give Congress Unlimited Power?, by Erik M. Jensen (Case Western)

4.  [223 Downloads]  International Tax Competition and Coordination, by Michael Keen (International Monetary Fund) & Kai A. Konrad (Max Planck Institute for Tax Law and Public Finance)

5.  [194 Downloads]  Gift Tax Completion and Retained Powers, by Bridget J. Crawford (Pace)

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.  [1339 Downloads]  Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA, by Jonathan H. Adler (Case Western) & Michael F. Cannon (Cato Institute)

2.  [926 Downloads]  Top Ten Myths of Medicare, by Richard L. Kaplan (Illinois)

3.  [303 Downloads]  Does the Taxing Clause Give Congress Unlimited Power?, by Erik M. Jensen (Case Western)

4.  [194 Downloads]  International Tax Competition and Coordination, by Michael Keen (International Monetary Fund) & Kai A. Konrad (Max Planck Institute for Tax Law and Public Finance)

5.  [172 Downloads]  Gift Tax Completion and Retained Powers, by Bridget J. Crawford (Pace)

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.  [1302 Downloads]  Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA, by Jonathan H. Adler (Case Western) & Michael F. Cannon (Cato Institute)

2.  [357 Downloads]  Top Ten Myths of Medicare, by Richard L. Kaplan (Illinois)

3.  [356 Downloads]  Making Voluntary Disclosures to the IRS, by John A. Townsend (Houston)

4.  [291 Downloads]  Does the Taxing Clause Give Congress Unlimited Power?, by Erik M. Jensen (Case Western)

5.  [172 Downloads]  International Tax Competition and Coordination, by Michael Keen (International Monetary Fund) & Kai A. Konrad (Max Planck Institute for Tax Law and Public Finance)

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.  [1231 Downloads]  Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA, by Jonathan H. Adler (Case Western) & Michael F. Cannon (Cato Institute)

2.  [346 Downloads]  Making Voluntary Disclosures to the IRS, by John A. Townsend (Houston)

3.  [287 Downloads]  Does the Taxing Clause Give Congress Unlimited Power?, by Erik M. Jensen (Case Western)

4.  [234 Downloads]  Top Ten Myths of Medicare, by Richard L. Kaplan (Illinois)

5.  [145 Downloads]  Gift Tax Completion and Retained Powers, by Bridget J. Crawford (Pace)

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.  [1105 Downloads]  Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA, by Jonathan H. Adler (Case Western) & Michael F. Cannon (Cato Institute)

2.  [319 Downloads]  Making Voluntary Disclosures to the IRS, by John A. Townsend (Houston)

3.  [312 Downloads]  How the Affordable Care Act Will Create Perverse Incentives Harming Low and Moderate Income Workers, by David Gamage (UC-Berkeley)

4.  [279 Downloads]  Does the Taxing Clause Give Congress Unlimited Power?, by Erik M. Jensen (Case Western)

5.  [234 Downloads]  Top Ten Myths of Medicare, by Richard L. Kaplan (Illinois)

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 #2. The #1 paper is #15 in all-time downloads  among 8,531 tax papers:

1.  [2257 Downloads]  Death and Taxes and Zombies, by Adam Chodorow (Arizona State)

2.  [937 Downloads]  Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA, by Jonathan H. Adler (Case Western) & Michael F. Cannon (Cato Institute)

3.  [306 Downloads]  Making Voluntary Disclosures to the IRS, by John A. Townsend (Houston)

4.  [289 Downloads]  How the Affordable Care Act Will Create Perverse Incentives Harming Low and Moderate Income Workers, by David Gamage (UC-Berkeley)

5.  [275 Downloads]  Does the Taxing Clause Give Congress Unlimited Power?, by Erik M. Jensen (Case Western)

Top 5 Tax Paper Downloads

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's, with some reshuffling of positions among the Top 5:

1.  [1870 Downloads]  Death and Taxes and Zombies, by Adam Chodorow (Arizona State)

2.  [281 Downloads]  Making Voluntary Disclosures to the IRS, by John A. Townsend (Houston)

3.  [261 Downloads]  How the Affordable Care Act Will Create Perverse Incentives Harming Low and Moderate Income Workers, by David Gamage (UC-Berkeley)

4.  [257 Downloads]  Does the Taxing Clause Give Congress Unlimited Power?, by Erik M. Jensen (Case Western)

5.  [174 Downloads]  The Empire Strikes Out: The IRS & The Ambiguities of Tax Accounting, by Luke R. Hornblower (J.D. 2012, Loyola-L.A.)

Top 5 Tax Paper Downloads

There 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.  [1591 Downloads]  Death and Taxes and Zombies, by Adam Chodorow (Arizona State)

2.  [495 Downloads]  Corporate Shams, by Joshua D. Blank (NYU) & Nancy C. Staudt (USC)

3.  [252 Downloads]  Making Voluntary Disclosures to the IRS, by John A. Townsend (Houston)

4.  [231 Downloads]  Does the Taxing Clause Give Congress Unlimited Power?, by Erik M. Jensen (Case Western)

5.  [217 Downloads]  How the Affordable Care Act Will Create Perverse Incentives Harming Low and Moderate Income Workers, by David Gamage (UC-Berkeley)

Top 5 Tax Paper Downloads

There is not much movement in this week's list of the Top 5 Recent Tax Paper Downloads, with the #3 and #4 papers switching places:

1.  [1460 Downloads]  Death and Taxes and Zombies, by Adam Chodorow (Arizona State)

2.  [475 Downloads]  Corporate Shams, by Joshua D. Blank (NYU) & Nancy C. Staudt (USC)

3.  [238 Downloads]  Making Voluntary Disclosures to the IRS, by John A. Townsend (Houston)

4.  [185 Downloads]  New Life for the Death Tax, by Elizabeth Ruth Carter (LSU)

5.  [174 Downloads]  The Empire Strikes Out: The IRS & The Ambiguities of Tax Accounting, by Luke R. Hornblower (J.D. 2012, Loyola-L.A.)

Top 5 Tax Paper Downloads

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

1.  [1411 Downloads]  Death and Taxes and Zombies, by Adam Chodorow (Arizona State)

2.  [441 Downloads]  Corporate Shams, by Joshua D. Blank (NYU) & Nancy C. Staudt (USC)

3.  [177 Downloads]  New Life for the Death Tax, by Elizabeth Ruth Carter (LSU)

4.  [176 Downloads]  Making Voluntary Disclosures to the IRS, by John A. Townsend (Houston)

5.  [91 Downloads]  The Empire Strikes Out: The IRS & The Ambiguities of Tax Accounting, by Luke R. Hornblower (J.D. 2012, Loyola-L.A.)

Top 5 Tax Paper Downloads

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

1.  [1295 Downloads]  Death and Taxes and Zombies, by Adam Chodorow (Arizona State)

2.  [405 Downloads]  Corporate Shams, by Joshua D. Blank (NYU) & Nancy C. Staudt (USC)

3.  [164 Downloads]  New Life for the Death Tax, by Elizabeth Ruth Carter (LSU)

4.  [127 Downloads]  The Overlap of Tax and Financial Aspects of Real Estate Ventures, by Bradley T. Borden (Brooklyn)

5.  [91 Downloads]   Tax Activists and the Global Movement for Development Through Transparency, by Allison Christians (McGill)

Top 5 Tax Paper Downloads

There 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 two new papers debuting on the list at #4 and #5:

1.  [1210 Downloads]  Death and Taxes and Zombies, by Adam Chodorow (Arizona State)

2.  [369 Downloads]  Corporate Shams, by Joshua D. Blank (NYU) & Nancy C. Staudt (USC)

3.  [256 Downloads]  Guide to the Internal Revenue Service Decision-Making Process Under Section 501(c)(3) for Journalism and Publishing Non-Profit Organizations, by Jeffrey P. Hermes (Berkman Center for Internet & Society)

4.  [145 Downloads]  New Life for the Death Tax, by Elizabeth Ruth Carter (LSU)

5.  [127 Downloads]  Kant and the Ethics of Taxation, by Gary Banham (Managing Editor, Kant Studies Online)

Top 5 Tax Paper Downloads

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with two new papers debuting on the list at #2 and #5. The #1 paper is now #28 in all-time downloads among 8365 tax papers:

1.  [1837 Downloads]  There’s No There There: Low Tax Rates and Economic Growth, by Filip Spagnoli (National Bank of Belgium)

2.  [1081 Downloads]  Death and Taxes and Zombies, by Adam Chodorow (Arizona State)

3.  [327 Downloads]  Corporate Shams, by Joshua D. Blank (NYU) & Nancy C. Staudt (USC)

4.  [283 Downloads]  Guide to the Internal Revenue Service Decision-Making Process Under Section 501(c)(3) for Journalism and Publishing Non-Profit Organizations, by Jeffrey P. Hermes (Berkman Center for Internet & Society)

5.  [153 Downloads]  Defined Value Clauses and Fair Market Value, by Wendy C. Gerzog (Baltimore)