Sunday, January 26, 2020
The Top Five New Tax Papers
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some minor reshuffling within the Top 5:
[724 Downloads] Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?, by Jennifer Blouin (Penn) & Leslie Robinson (Dartmouth)
- [321 Downloads] EU General Anti-(Tax) Avoidance Mechanisms: From GAAP to GAAR, by Rita de la Feria (University of Leeds)
- [222 Downloads] How Big is Profit Shifting?, by Kimberly Clausing (Reed College; moving to UCLA)
- [221 Downloads] Commentary on the 'OECD Secretariat Proposal for a 'Unified Approach' Under Pillar One, by Lorraine Eden (Texas A&M) & Oliver Treidler
- [167 Downloads] Why a Wealth Tax is Definitely Constitutional, by John Brooks (Georgetown) & David Gamage (Indiana)
https://taxprof.typepad.com/taxprof_blog/2020/01/the-top-five-new-tax-papers-3.html