Paul L. Caron

Sunday, July 19, 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 #3 and #4:

  1. SSRN Logo (2018)[383 Downloads]  The Legality of Digital Taxes in Europe, by Ruth Mason (Virginia) & Leopoldo Parada (Leeds)
  2. [208 Downloads]  Deeming Fictions in the Context of Tax Treaties — Analyzing Arguments in HMRC v. Fowler, by Dhruv Sanghavi (Maastricht)
  3. [151 Downloads]  What Are Minimum Taxes, and Why Might One Favor or Disfavor Them?, by Daniel Shaviro (NYU)
  4. [147 Downloads]  Property Taxes and Dynamic Inefficiency: A Correction of a 'Correction', by Martin Hellwig (Max Planck)
  5. [135 Downloads]  Are Two Employers Better than One? An Empirical Assessment of Multiple-Employer Retirement Plans, by Natalya Shnitser (Boston College)

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