TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

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Sunday, December 29, 2013

Top 5 Tax Paper Downloads

Sunday, December 22, 2013

Top 5 Tax Paper Downloads

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

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

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

Sunday, December 15, 2013

Top 5 Tax Paper Downloads

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

  1. [308 Downloads]  Basic Gift and Estate Tax Treatment of Joint Tenancies, by Bridget J. Crawford (Pace) & Michael Epstein (Comerica Bank, Boca Raton, FL)
  2. [268 Downloads]  Revisiting the Tax Treatment of Citizens Abroad: Reconciling Principle and Practice, by Michael S. Kirsch (Notre Dame)
  3. [253 Downloads]  Missing Inaction: Internalizing Beneficial Omissions, by Adi Libson (Bar-ilan University)
  4. [235 Downloads]  Moving Money: International Financial Flows, Taxes, & Money Laundering, by Andrew P. Morriss (Alabama) & Richard K. Gordon (Case Western)
  5. [187 Downloads]  The Most Successful Tax Reform in History, by Bruce Bartlett

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

Sunday, December 8, 2013

Top 5 Tax Paper Downloads

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

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

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

Sunday, December 1, 2013

Top 5 Tax Paper Downloads

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

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

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

Sunday, November 17, 2013

Top 5 Tax Paper Downloads

SSRN LogoThere is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and a new paper debuting on the list at #5:

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

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

Sunday, November 10, 2013

Top 5 Tax Paper Downloads

SSRN LogoThere is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5.  The #1 paper is now #35 in all-time downloads among 9,621 tax papers:

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

Sunday, November 3, 2013

Top 5 Tax Paper Downloads

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

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

Sunday, October 27, 2013

Top 5 Tax Paper Downloads

SSRN LogoThere is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper returning to the list at #5:

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

Sunday, October 20, 2013

Top 5 Tax Paper Downloads

SSRN LogoThere is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #2:

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

Sunday, October 13, 2013

Top 5 Tax Paper Downloads

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

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

Sunday, October 6, 2013

Top 5 Tax Paper Downloads

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

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

Sunday, September 29, 2013

Top 5 Tax Paper Downloads

SSRN LogoThere is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #1:

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

Sunday, September 22, 2013

Top 5 Tax Paper Downloads

Sunday, September 15, 2013

Top 5 Tax Paper Downloads

Sunday, September 8, 2013

Top 5 Tax Paper Downloads

Sunday, September 1, 2013

Top 5 Tax Paper Downloads

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

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

Sunday, August 25, 2013

Top 5 Tax Paper Downloads

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

1.  [373 Downloads]  Measuring the Complexity of the Law: The United States Code, by Daniel Martin Katz (Michigan State) & Michael James Bommarito II (Bommarito Consulting, LLC)
2.  [248 Downloads]  Are Cryptocurrencies 'Super' Tax Havens?, by Omri Y. Marian (Florida)
3.  [231 Downloads]  Canada's Transfer Pricing Test in the Aftermath of GlaxoSmithKline Inc.: A Critique of the Reasonable Business Person Test, by Amir Pichhadze (S.J.D. 2013, Michigan)
4.  [195 Downloads]   The Tax Consequences of Partnership Break-Ups: A Primer on Partnership Sales and Liquidations, by Daniel L. Simmons (UC-Davis)
5.  [175 Downloads]   Employer Costs and Conflicts Under the Affordable Care Act, by Suja A. Thomas (Illinois) & Peter Molk (Illinois)

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

Sunday, August 18, 2013

Top 5 Tax Paper Downloads

SSRN LogoThere is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #2 and #5.  The #1 paper is now #154 in all-time downloads among 9,383 tax papers:

1.  [916 Downloads]  Taxation, Tyranny, and Theocracy: A Biblical Response to Susan Hamill, by Gary North
2.  [290 Downloads]  Measuring the Complexity of the Law: The United States Code, by Daniel Martin Katz (Michigan State) & Michael James Bommarito II (Bommarito Consulting, LLC)
3.  [254 Downloads]  Value Added Tax and Financial Services, by John Prebble (Victoria University of Wellington, Faculty of Law) & Sybrand van Schalkwyk (Staples Rodeway, Wellington, NZ)
4.  [219 Downloads]  Canada's Transfer Pricing Test in the Aftermath of GlaxoSmithKline Inc.: A Critique of the Reasonable Business Person Test, by Amir Pichhadze (S.J.D. 2013, Michigan)
5.  [199 Downloads]  Are Cryptocurrencies 'Super' Tax Havens?, by Omri Y. Marian (Florida)

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

Sunday, August 11, 2013

Top 5 Tax Paper Downloads

SSRN LogoThere is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #3. The #1 paper is now #156 in all-time downloads among 9,379 tax papers:

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

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

Sunday, August 4, 2013

Top 5 Tax Paper Downloads

SSRN LogoThere is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5. The #1 paper is now #159 in all-time downloads among 9,354 tax papers:

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

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

Sunday, July 28, 2013

Top 5 Tax Paper Downloads

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

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

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

Sunday, July 21, 2013

Top 5 Tax Paper Downloads

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

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

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

Sunday, July 14, 2013

Top 5 Tax Paper Downloads

SSRNThere is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is now #172 in all-time downloads among 9,289 tax papers:

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

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

Sunday, July 7, 2013

Top 5 Tax Paper Downloads

Sunday, June 30, 2013

Top 5 Tax Paper Downloads

Sunday, June 23, 2013

Top 5 Tax Paper Downloads

Sunday, June 16, 2013

Top 5 Tax Paper Downloads

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

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

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

Sunday, June 9, 2013

Top 5 Tax Paper Downloads

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

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

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

Sunday, June 2, 2013

Top 5 Tax Paper Downloads

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

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

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

Sunday, May 26, 2013

Top 5 Tax Paper Downloads

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

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

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

Sunday, May 19, 2013

Top 5 Tax Paper Downloads

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

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

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

Sunday, May 12, 2013

Top 5 Tax Paper Downloads

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

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

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

Sunday, May 5, 2013

Top 5 Tax Paper Downloads

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

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

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

Sunday, April 28, 2013

Top 5 Tax Paper Downloads

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

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

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

Sunday, April 21, 2013

Top 5 Tax Paper Downloads

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

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

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

Sunday, April 14, 2013

Top 5 Tax Paper Downloads

SSRNThere is a bit of movment in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #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)

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

Sunday, April 7, 2013

Top 5 Tax Paper Downloads

SSRNThis 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)

April 7, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, March 31, 2013

Top 5 Tax Paper Downloads

SSRNThis 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)

March 31, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, March 24, 2013

Top 5 Tax Paper Downloads

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

March 24, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, March 17, 2013

Top 5 Tax Paper Downloads

SSRNThis 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)

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

Sunday, March 10, 2013

Top 5 Tax Paper Downloads

SSRNThere is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads 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)

March 10, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, March 3, 2013

Top 5 Tax Paper Downloads

SSRNThe 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)

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

Sunday, February 24, 2013

Top 5 Tax Paper Downloads

SSRNThere is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads 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)

February 24, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, February 17, 2013

Top 5 Tax Paper Downloads

SSRNThere is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads 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)

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

Sunday, February 10, 2013

Top 5 Tax Paper Downloads

SSRNThere is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads 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)

February 10, 2013 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, February 3, 2013

Top 5 Tax Paper Downloads

SSRNThere is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads 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)

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

Sunday, January 27, 2013

Top 5 Tax Paper Downloads

SSRNThere is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads 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)

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

Sunday, January 20, 2013

Top 5 Tax Paper Downloads

SSRNThis 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)

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

Saturday, January 12, 2013

Top 5 Tax Paper Downloads

SSRNThere is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads 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)

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