TaxProf Blog

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

Sunday, November 25, 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 #1 paper and a new paper debuting on the list at #2:

  1. [191 Downloads]  The Illegality of Digital Services Taxes Under EU Law: Size Matters, by Ruth Mason (Virginia) & Leopoldo Parada (Turin)
  2. [181 Downloads]  Tax Competition and the Ethics of Burden Sharing, by Ivan Ozai (McGill)
  3. [155 Downloads]  Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS, by Leopoldo Parada (Turin)
  4. [148 Downloads]  The Mandatory Repatriation Tax Is Unconstitutional, by Sean McElroy (Stanford)
  5. [145 Downloads]   Profit Shifting Before and After the Tax Cuts and Jobs Act, by Kimberly Clausing (Reed)

https://taxprof.typepad.com/taxprof_blog/2018/11/the-top-five-new-tax-papers-3.html

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