Paul L. Caron

Sunday, August 25, 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 a new #1 paper and new papers debuting on the list at #3, #4, and #5:

  1. [416 Downloads]  Five Key Research Findings on Wealth Taxation for the Super Rich, by David Gamage (Indiana)
  2. [144 Downloads]  The Substantive Canons of Tax Law, by Jonathan Choi (NYU)
  3. [116 Downloads]  The Superiority of the Digital Services Tax over Significant Digital Presence Proposals, by Wei Cui (University of British Columbia)
  4. [108 Downloads]  Partnership Audit Rules: After the Final Regulations, by Monica Gianni (California State University Northridge)
  5. [95 Downloads]  The Distributional and Tax Planning Consequences of the Tax Cuts and Jobs Act, by Jason Oh (UCLA)

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