Paul L. Caron

Sunday, March 31, 2019

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. [359 Downloads]  A Constitutional Wealth Tax, by Ari Glogower (Ohio State) (reviewed by Hayes Holderness (Richmond) here)
  2. [201 Downloads]  Tax Wars: The Battle over Taxing Global Digital Commerce, by Art Cockfied (Queen's)
  3. [200 Downloads]  Basis of Grantor Trust Assets Before the Grantor's Death, by Jeffrey Pennell (Emory)
  4. [163 Downloads]  The Marriage of Artificial Intelligence and Tax Law: Past, Present, and Future, by Blazej Kuzniacki (Ministry of Finance, Poland)
  5. [147 Downloads]  How The Netherlands Became a Tax Haven for Multinationals, by Jan Vleggeert (Leiden) & Henk Vording (Leiden)

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