TaxProf Blog

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

Sunday, December 30, 2018

The Top Five New Tax Papers

SSRN Logo (2018)This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5:

  1. [311 Downloads]   Profit Shifting Before and After the Tax Cuts and Jobs Act, by Kimberly Clausing (Reed)
  2. [293 Downloads]  The Illegality of Digital Services Taxes Under EU Law: Size Matters, by Ruth Mason (Virginia) & Leopoldo Parada (Turin)
  3. [281 Downloads]  How Data Should (Not) Be Taxed, by Johannes Becker (University of Muenster), Joachim Englisch (University of Muenster) & Deborah Schanz (Ludwig Maximilian University of Munich)
  4. [218 Downloads]  Beyond Notice-and-Comment: The Making of the ยง 199A Regulations, by Shu-Yi Oei (Boston College) & Leigh Osofsky (North Carolina)
  5. [195 Downloads]  The Digital Services Tax: A Conceptual Defense, by Wei Cui (British Columbia)

https://taxprof.typepad.com/taxprof_blog/2018/12/the-top-five-new-tax-papers-4.html

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