Sunday, January 5, 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 #4 and #5:
- [626 Downloads] Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?, by Jennifer Blouin (Penn) & Leslie Robinson (Dartmouth)
[369 Downloads] The Arm's Length Standard Is Not the Problem, by Lorraine Eden (Texas A&M)
- [180 Downloads] Commentary on the 'OECD Secretariat Proposal for a 'Unified Approach' Under Pillar One, by Lorraine Eden (Texas A&M) & Oliver Treidler
- [171 Downloads] Cryptocurrency Economics and the Taxation of Block Rewards, by Abraham Sutherland (Virginia) (reviewed by Young Ran (Christine) Kim (Utah) here)
- [86 Downloads] Fully Funded Pensions, by Jonathan Barry Forman (Oklahoma)
https://taxprof.typepad.com/taxprof_blog/2020/01/the-top-five-new-tax-papers.html