TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

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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)

Sunday, December 30, 2012

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 #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)

December 30, 2012 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, December 23, 2012

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.  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

December 23, 2012 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, December 16, 2012

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, 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

December 16, 2012 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, December 9, 2012

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 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

December 9, 2012 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, December 2, 2012

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 #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)

December 2, 2012 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, November 25, 2012

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.  [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)

November 25, 2012 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, November 18, 2012

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 #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)

November 18, 2012 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Saturday, November 10, 2012

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.  [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

November 10, 2012 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, November 4, 2012

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.  [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)

November 4, 2012 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, October 28, 2012

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 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)

October 28, 2012 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, October 21, 2012

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 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)

October 21, 2012 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, October 14, 2012

Top 5 Tax Paper Downloads

Sunday, October 7, 2012

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.  [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)

October 7, 2012 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, September 30, 2012

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.  [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)

September 30, 2012 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Sunday, September 23, 2012

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, #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)

September 23, 2012 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)

Saturday, September 15, 2012

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 #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)

September 15, 2012 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0) | TrackBack (0)