Sunday, January 12, 2020
The Top Five New Tax Papers
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 at #2 and #5:
[665 Downloads] Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?, by Jennifer Blouin (Penn) & Leslie Robinson (Dartmouth)
- [263 Downloads] EU General Anti-(Tax) Avoidance Mechanisms: From GAAP to GAAR, by Rita de la Feria (University of Leeds)
- [189 Downloads] Commentary on the 'OECD Secretariat Proposal for a 'Unified Approach' Under Pillar One, by Lorraine Eden (Texas A&M) & Oliver Treidler
- [175 Downloads] Cryptocurrency Economics and the Taxation of Block Rewards, by Abraham Sutherland (Virginia) (reviewed by Young Ran (Christine) Kim (Utah) here)
- [154 Downloads] How Big is Profit Shifting?, by Kimberly Clausing (Reed College; moving to UCLA)
https://taxprof.typepad.com/taxprof_blog/2020/01/the-top-five-new-tax-papers-1.html