TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Sunday, July 29, 2018

The Top Five New Tax Papers

SSRN Logo (2018)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. [337 Downloads]  Introduction to Tax Policy Theory, by Allison Christians (McGill) (reviewed here (Sloan Speck (Colorado))
  2. [275 Downloads]  The International Provisions of the TCJA: A Preliminary Summary and Assessment, by Reuven Avi-Yonah (Michigan)
  3. [174 Downloads]  U.S. Tax Reform: Potential Impact on Europe and EU Corporations (Presentation Slides), by Reuven Avi-Yonah (Michigan)
  4. [157 Downloads]  Recent Developments in Federal Income Taxation: The Year 2017, by Bruce McGovern (South Texas) & Cassady Brewer (Georgia State)
  5. [143 Downloads]   Income-Based Effective Tax Rates and Choice-of-Entity Consideratins Under the 2017 Tax Act, by Bradley Borden (Brooklyn) (reviewed here) Mirit Eyal-Cohen (Alabama))

https://taxprof.typepad.com/taxprof_blog/2018/07/the-top-five-new-tax-papers-4.html

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Comments

This week's #1 article says, "Alcohol and tobacco consumption might . . . impose costs on society, but the evidence is mixed."

My health policy friends gasp at that assertion – especially the alcohol part.

“Quite simply, alcohol taxation and other measures that increase the price of ethanol are effective in promoting the public health and safety,’ writes Duke University's Philip J. Cook in his 2007 book Paying the Tab. ‘Higher prices are conducive to lower rates of underage drinking, traffic fatalities, and sexually transmitted disease.’"
https://www.washingtonpost.com/news/wonk/wp/2015/04/02/our-booze-is-too-cheap-and-its-literally-killing-us/?utm_term=.8d3172f9f6a7

Maybe early deaths from tobacco cut Social Security payments and the like so much as to show a positive fiscal result. But as NYU’s Mark Kleiman puts it, “Once you include intra-family external costs (children are poor because their father is sick, sad because their mother dies young) even tobacco isn't close.”

Posted by: Pat Oglesby | Jul 29, 2018 10:51:21 AM