Paul L. Caron

Sunday, June 2, 2019

The Top Five New Tax Papers

SSRN Logo (2018)There 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 as #2 and #5:

  1. [496 Downloads]  Taxing the Digital Economy Post BEPS ... Seriously, by Andrés Báez (Universidad Carlos III de Madrid) & Yariv Brauner (Florida)
  2. [163 Downloads]  International Effective Minimum Taxation – The GLOBE Proposal, by Joachim Englisch (University of Muenster) & Johannes Becker (University of Muenster)
  3. [142 Downloads]  Critical Tax Thinking, by Edward Kleinbard (USC)
  4. [133 Downloads]  The Digital Services Tax as a Tax on Location-Specific Rent, by Wei Cui (British Columbia) & Nigar Hashimzade (Durham University) (reviewed by Kim Brooks (Schulich School of Law, Dalhousie University) here)
  5. [118 Downloads]  Conduct Unbefitting: Solicitors, the SRA and Tax Avoidance, by Michael Blackwell (London School of Economics)

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